Section 4(i)(b) of the Right to Information Act, 2005 requires every public authority to publish within 120 days (i.e. by 12^th October, 2005) information on 17 points. Information in respect of Central Board of Indirect Taxes & Customs (except the field formations & Directorates) is as under:

(i)The particulars of its organisation, functions and duties.

Central Board of Indirect Taxes & Customs (CBIC), Department of Revenue, Ministry of Finance is responsible for formulation of policy relating to levy and collection of Indirect taxes namely, Customs duty, Central Excise duty Central Goods and Service tax. CBIC also exercises overall supervision over Customs, Central GST field formations located across the country.

Organisational Structure of the Central Board of Indirect Taxes and Customs

Shri M. Ajit Kumar  is the Chairman of Central Board of Excise & Customs. The Board consists of four Members. The work allocation among the Members is as follows:

A.         Charge of Members:

B.         The administrative control and supervision over the charge of Chief Commissioners of Customs & Central Excise and Directorates will be as under:

* Office Order No. 96/2020 dated 21-08-2020

The following officers of Joint Secretary / Commissioner level are working in CBIC

Officers of the level of Directors and Deputy Secretaries working in the Central Board of Indirect Taxes and Customs are as under:

List of subject in respect of which the documents are held by CPIOs in CBIC

(ii)The powers and duties of its officers and employees.
 
Reference may be had to (i) above and details mentioned under this sub-heading in Manuals for Customs, Central Excise and Service tax field formations.
 
 (iii)The procedure followed in the decision-making process including channels of supervision and accountability.
 
All references received from the Trade and Field formations are put up by concerned section staff to their Under Secretary. In respect of cases involving policy decisions, reports are normally called from the field formations, wherever required, to get inputs for policy formulation. The matter is then examined within the framework of law and overall policy perspective. Thereafter, the file is put up by the Under Secretary to the Joint Secretary/Member through the concerned DS/Director. Where the power of Central Government is exercised, e.g. notifications, ad-hoc exemptions etc. the approval of Minister is taken. In case of replies to VIP, the replies are sent by the Minister. Similarly, replies to Parliament Questions are approved by Minister.
 
(iv) The norms set by it for the discharge of its functions.
 
The mission of  CBIC is to administer Central GST and customs laws aimed at:-

•    realizing the revenues in a fair, equitable & efficient manner;
• administering the Government's economic, tariff and trade policies with a practical and pragmatic approach;
• facilitating trade and industry by streamlining & simplifying Customs & Excise processes and helping Indian business to enhance its competitiveness;
• creating a climate for voluntary compliance by providing guidance and building mutual trust;
• combating revenue evasion, commercial frauds and social menace in an effective manner.

 
The said objectives are sought to be achieved by:-

• enhancing the use of information technology;
• streamlining customs and excise procedures;
• encouraging voluntary compliance;
• evolving cooperative initiatives.

 
(v)The rules, regulations, instructions, manuals and records, held by it or under its control or used by its employees for discharging its functions.
 
Following Acts and Rules, administered by the Central Board of Indirect Taxes and Customs through it's subordinate formations, are available on the CBIC website:
 
Acts

• Central Excise Act, 1944 
• Central Excise Tariff Act, 1985
• National Calamity Contingent Duty (Section 136 of the Finance Act, 2001 (14 of 2001)
• Education Cess (Chapter VI of the Finance Bill, 2004)
• Additional Duties of Excise (Goods of Special Importance) Act, 1957 
• Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 
• Provisional Collection of Taxes Act, 1931 
• Customs Act, 1962 
• CGST Act, 2017; IGST Act 2017; UGST Act 2017
• Customs Tariff Act, 1975
• Foreign Trade (Development and Regulation) Act, 1992
• Chapter V of the Finance Act, 1994 [ Service Tax]
• Finance Act, 1979 (21 of 1979)  (from section 33 to 48) [Foreign Travel Tax]
• Finance Act, 1989 ( 13 of 1989) ( from section 40 to 49) [Inland Air Travel Tax]
• GST Rates

 
Rules

• The Cenvat Credit Rules, 2004 
• The Central Excise Rules, 2002   (Section 143 of the Finance Act, 2002)
• The Central Excise (Appeals) Rules, 2001
• The Central Excise (Settlement of Cases) Rules, 2001
• The Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001
• Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000
• Consumer Welfare Fund Rules, 1992
• The Customs, Excise & Service Tax Appellate Tribunal (Procedure) Rules, 1982.  
• The Central Excise (Advance Rulings) rules, 2002.
• Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957   
• Customs (Attachments of Property of Defaulters for Recovery of Government Dues) Rules, 1995
• Accessories (Condition) Rules, 1963   
• Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995
• Notice of Short-Export Rules,1963  
• Customs and Central Excise Duties Drawback Rules,1995
• Specified Goods (Prevention of Illegal Export) Rules, 1969   
• Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules,1995
• Notified Goods (Prevention of Illegal Import) Rules, 1969   
• CGST Rules 2017; IGST Rules 2017   

 
Manuals

• CBIC Manual on Central Excise
• CBIC Manual on Customs

 
(vi)A statement of the categories of documents that are held by it or under its control.
 
      Files and documents related to work assigned to concerned Sections of CBIC are kept in the custody of respective Sections.
 
(vii)  The particulars of any arrangement that exists for consultation with, or representation by, the members of the public in relation to the formation of its policy or implementation thereof.
 

1. A permanent "Trade Facilitation Committee" is functioning under the Chairmanship of Member (Customs). The Committee suggests various measures to be taken for expeditious clearance of cargo, reduction of dwell-time and enhanced facilities for automated clearance.

 
2.  "All India Watchdog Committee", working under the chairmanship of the Member (Customs), consists of representatives from leading associations of trade and industry and other agencies that interact with Customs along with the senior officers of Customs to ensure meaningful dialogue.  This Committee takes note of various procedural delays or problems in general being faced in Customs clearance of export/import or grant of various incentives.  The feedback from trade and industry is used for necessary review of procedures & taking measures to remove the difficulties faced by importers/exporters.      
 
(viii)A statement of the boards, council, committees and other bodies consisting of two or more persons constituted as its part or for the purpose of its advice, and as to whether meeting of those boards, councils, committees and other bodies are open to the public, or the minutes of such meeting are accessible for public.
 
An Advisory Committee on abatement has been set up to advise the Government on abatement of excise duty and service tax. This Committee looks into the representations seeking change in the level of abatement for the purpose of levy of excise duty and service tax. The relevant data and inputs are furnished by Trade and Industry Associations.
 
(ix) A directory of its officers and employees.   << Click here to get the list >> 
(x)The monthly remuneration received by each of its officers and employees, including the system of compensation as provided in its regulations.
 
Pay scales for officers in different categories, working in CBIC, are as under:

(xi)The budget allocated to each of its agency, indicating the particulars of all plans, proposed expenditures and reports on disbursements made.
 
Please refer to Manual No.11 provided by Revenue Headquarters, Department of Revenue, Ministry of Finance at:
  http://finmin.nic.in/the_ministry/dept_revenue/rtiman.htm  

For CBIC Headquarters, there is no separate demand for grant.  Instead it is covered by Demand No.42. For subordinate offices of CBIC, Demand No.44 may be referred to.
 
(xii)The manner of execution of subsidy programmes including the amounts allocated and the details of beneficiaries of such programmes.
Not applicable.
 
(xiii)Particulars of recipients of concessions, permits or authorizations granted by it.
 
In exercise of powers conferred by Section 5A(1) of the Central Excise Act, 1944, Section 93(1) of the Finance Act, 1944 and Section 25(1) of the Customs Act 1962, the Central  Government  provides  various  concessions  in respect of  the   Central Excise duty, Service Tax  and Customs  duty payable by different classes of tax payers / assessees or duty payable on class of commodities and such concessions are notified by the Ministry of Finance through issue of exemption notifications in the Official Gazette. These notifications are also posted on the CBIC website (http://www.cbic.gov.in ).
Ad-hoc exemptions from Service Tax, Customs and Central Excise duties are governed by Section 93(2) of the Finance Act, 1944, Section 25(2) of the Customs Act 1962 and Section 5A(2) of the Central Excise Act, 1944 respectively. The Guidelines issued in this regard are contained in following circulars that are available on http://www.cbic.gov.in
Circular no. 49/2003-Customs dated 10^th June 2003
Circular No. 707/23/2003-CX dated 16^th April 2003
Circular No. 743/59/2003-CX dated 11^th September 2003
 
(xiv)Details in respect of the information, available to or held by it, reduced in an electronic form.
The administered Acts and Rules are available on the CBIC website ( http://www.cbic.gov.in  ). All Notifications, Instructions and Circulars issued from time to time are also made available on this website.
 
(xv)The particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintained for public use.
 
Reference may kindly be had to official Website of Central Board of Indirect Taxes and Customs, namely http://www.cbic.gov.in 
 
(xvi)The names, designations and other particulars of the Public Information Officers.
 Already posted on CBIC website.
 
(xvii)Such other information as may be prescribed, and thereafter update these publications every year.
 Nil
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