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CBEC: The Central Board of Excise and Custom is the nodal national agency responsible for administering Customs, Central Excise, Service Tax & Narcotics in India. The Customs & Central Excise Department was established in the year 1855 by the then British Governor General of India, to administer customs laws in India and collection of import duties/land revenue. It is one of the oldest government departments of India.

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CBEC FullformCentral Board of Excise and Customs
Formed26 January 1944
Legal personalityGovernmental: Government agency
Federal agencyIndia
Governing bodyGovernment of India
General natureFederal law enforcement, Civilian agency
HeadquartersMinistry of Finance, North Block, New Delhi, India
Agency executiveMr. Najib Shah, Chairman
Parent agencyMinistry of Finance, Department of Revenue
Websitewww.cbec.gov.in

 

Currently the Customs and Excise department comes under the Department of Revenue, Ministry of Finance. The agency is staffed by IRS officers who start their careers as Assistant Commissioners in the field and within 20–25 years rise to the post of Chief Commissioners, with a few senior most officers who become Members of CBEC / CESTAT / Settlement Commission.

The Central Board of Excise & Customs (CBEC) is headed by Chairperson CBEC, nd consist of six Members of CBEC.

  1. CBEC Chairperson – Mr. Najib Shah, IRS
  2. Member Budget – Mr. Ram Tirath, IRS
  3. Member Customs – Mr. B.K. Bansal, IRS
  4. Member Service Tax – Mr. K.K. Sharma, IRS
  5. Member Central Excise – Ms. Neerja Shah, IRS
  6. Member Personnel & Vigilance – Ms. Vanaja N. Sarna, IRS
  7. Member Legal & IT – Ms. Ananya Ray, IRS

Divisions

  • Central Excise
  • Customs
  • Customs (Preventive)
  • Service Tax
  • Tax Payer Services

Associated Agencies

  • Directorate of Revenue Intelligence
  • Directorate General of Central Excise Intelligence
  • Financial Intelligence Unit (FIU-IND)
  • Directorate General of Inspection of Customs & Central Excise
  • National Academy of Customs, Excise and Narcotics
  • Central Economic Intelligence Bureau
  • Directorate General of Vigilance
  • Directorate General of Audit
  • Directorate General of Export Promotion
  • Customs, Excise and Service Tax Appellate Tribunal
  • Directorate General of Service Tax
  • Opium & Alkaloid Department
  • Economic Intelligence Council
  • Enforcement Directorate
  • Central Bureau of Narcotics

Duties of CBEC: CBEC looks after

  • Excise: An excise or excise tax (sometimes called a special excise duty) is an inland tax on the sale, or production for sale, of specific goods or a tax on a good produced for sale, or sold, within a country or licenses for specific activities. Excises are distinguished from customs duties, which are taxes on importation. Excises are inland taxes, whereas customs duties are border taxes.An excise is considered an indirect tax, meaning that the producer or seller who pays the tax to the government is expected to try to recover or shift the tax by raising the price paid by the buyer. Excises are typically imposed in addition to another indirect tax such as a sales tax or value added tax (VAT). In common terminology (but not necessarily in law), an excise is distinguished from a sales tax or VAT in three ways:
  1. an excise typically applies to a narrower range of products;
  2. an excise is typically heavier, accounting for a higher fraction of the retail price of the targeted products; and
  3. an excise is typically a per unit tax, costing a specific amount for a volume or unit of the item purchased, whereas a sales tax or VAT is an ad valorem tax and proportional to the price of the good.
  • Service tax: Service tax is a tax levied by Central Government of India on services provided or to be provided excluding services covered under negative list and considering the Place of Provision of Services Rules, 2012 and collected as per Point of Taxation Rules, 2011 from the person liable to pay service tax. Person liable to pay service tax is governed by Service Tax Rules, 1994 he may be service provider or service receiver or any other person made so liable. It is an indirect tax wherein the service provider collects the tax on services from service receiver and pays the same to government of India. Few services are presently exempt in public interest via Mega Exemption Notification 25/2012-ST as amended up to date and few services are charged service tax at abated rate as per Notification No. 26/2012-ST as amended up to date. Presently from 1 June 2016, service tax rate has been increased to consolidated rate at 15% of value of services provided or to be provided. The service tax rate now is consolidated rate as education cess and secondary higher education cess are subsumed with 2% of “Swach Bharat Cess(0.50%)” has been notified by the Government.
  • Customs: Customs is an authority or agency in a country responsible for collecting tariffs and for controlling the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a country. The movement of people into and out of a country is normally monitored by immigration authorities, under a variety of names and arrangements. The immigration authorities normally check for appropriate documentation, verify that a person is entitled to enter the country, apprehend people wanted by domestic or international arrest warrants, and impede the entry of people deemed dangerous to the country.
  • Central Bureau of Narcotics: Central Bureau of Narcotics is affiliated with India’s Department of Revenue (IRS) and regulated by the country’s Central Board of Excise and Customs. The main function of CBN is to stop opium production and trade and to issue licenses for production of legal synthetic drugs. The Central Bureau of Narcotics headquarters is located at Gwalior

Union tax laws enforced by the Customs & Excise departments:

  1. Central Excise Act, 1944 (1 of 1989)
  2. The Central Excise Tariff Act, 1985 (5 of 1986)
  3. Customs Act, 1962
  4. Customs Tariff Act, 1975
  5. The Drugs and Cosmetics Act, 1940
  6. NDPS act, 1985
  7. Finance Act,1994 (service tax act)
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