INDIRECT TAXES:
CBEC functions with 94 Commissionerates of Central Excise, 35 Commissionerates of Customs and 6 Commissionerates of Service Tax. In its functioning, the Board is assisted by the following attached/subordinate offices:-
i. Directorate of Central Excise Intelligence
ii. Directorate of Revenue Intelligence
iii. Directorate of Inspection
iv. Directorate of Human Resource Development
v. National Academy of Customs, Excise and Narcotics
vi. Directorate of Vigilance
vii. Directorate of Systems
viii. Directorate of Data Management
ix. Directorate of Audit
x. Directorate of Safeguards
xi. Directorate of Export Promotion
xii. Directorate of Service Tax
xiii. Directorate of Valuation
xiv. Directorate of Publicity and Public Relations
xv. Directorate of Logistics
xvi. Directorate of Legal Affairs
xvii. Office of Chief Departmental Representative
xviii. Central Revenues Control Laboratory
Have you heard of Help Centres?: The Outcome Budget says, "The opening of the Help Centres since July 2005 at all Customs and Central Excise Zones is a pioneering venture in public private partnership in the sovereign function of tax collection. These centres provide an institutional mechanism for small tax payers, assessees, importers, exporters and service providers in the form of guidance and education to them." Maybe the FM is not aware that all the help centres opened with much fanfare have been silently buried.
Cost of Collection: Cost of collection of Customs duty is 0.67% and for Central Excise and Service Tax, it is 0.96%. Each employee in the Department on an average is responsible for collecting a Revenue of Rs. 7.31 Crores while his salary is on an average 5.68 Lakhs.
A Department that does not spend its money: Out of the Rs. 3386.39 crores sanctioned to the Department, they could spend only Rs. 3241crores surrendering nearly 150 Crores. NACEN had an unspent amount of Rs. 2.61 crores and even the Holy Directorate of Systems could not spend about 3.9 crores.
The Department has a work force of 53,458 officers and staff, of which 30.97% are gazetted officers and the remaining are non-gazetted employees.