EOU under LTU
The CBEC views that all large taxpayer-EOUs should be under the control of LTUs. The EOUs situated in locations other than in the port cites fall under administrative control of Commissioner of Central Excise and would migrate to administrative control of LTUs.
Similarly, large taxpayer-EOUs situated in port cities and falling under the administrative control of the Commissioner of Customs will also be transferred to LTUs. This will apply to the large taxpayer-EOUs in Bangalore as well.
In respect of these large taxpayer-EOUs, specific function requiring physical presence of the officers for the purposes as warehousing, sealing or any other work as assigned by LTUs will be dealt with by the Commissioner of Customs or Central Excise, as the case may be, who has concurrent jurisdiction over these large taxpayer-EOUs.
CIRCULAR NO. , Dated: March 20, 2007