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Chapter - 10 Administrative Set Up
Chapter - 10 Administrative Set Up
OUTCOME
Making aware of
The Authorities involved in
Excise and their powers
Government of India
Ministry of Finance
Department of Revenue
CBEC
Chief Commissioner
Commissioner / Commissioner
(Appeals)
Additional commissioner
Joint commissioner
Assistant/ Deputy Commissioner
Other officers (officers of State Govt.)
CBEC
Formed under Central Board of Revenue Act,
1963
Consisting of Chairman and 5/ 6 members
Sec 37 (B) of CEA: Authorized to issue: orders,
instructions and directions to Excise officers
Rule 31(1) of Central Excise Rules:
authorizes CBEC, Chief Commissioner,
Commissioner
issue written instructions providing any
supplemental matters arising out of Rules
Matters regarding:
i) To determine classification
ii) Valuation
iii) Refund claims
iv) Tax/ duty payable
v) Grant permissions:
i)
impose fines
ii) Penalties
iii) Confiscate the goods
Between 5 Lakhs to
15 Lakhs
Between 1 Lakhs to 5
Lakhs. Below 1 lac
Stdt.
Up toX1 Lac except
issuesclassification of goods