Indian Civil Services : UPSC Exams :: INDIAN REVENUE SERVICE (C&
CE)
(OR)
INDIAN CUSTOMS & CENTRAL EXCISE SERVICE (IC&CES)
The Indian Customs & Central Excise Service was formed during the
year 1946. The cadre controlling authority was Ministry of Finance, department
of Revenue with a cadre size of 2311 posts. The source of recruitment
(in percentage) was in three forms viz., by direct recruitment, by promotion
and by lateral entry (if any).
Service hierarchy
| Grade |
Pay scales |
Designation in field |
Designation in headquarters |
Any other designation |
| Junior time scale |
8000-275-13500 |
Assistant commissioner |
- |
- |
| Senior time scale |
10000-325-15200 |
Deputy commissioner |
- |
- |
| Junior administrative grade |
12000-365-16500 |
Joint commissioner |
- |
- |
| Selection grade |
14300-400-18300 |
Additional commissioner |
- |
- |
| Senior administrative grade |
18400-500-22400 |
Commissioner |
- |
- |
| Higher administrative grade |
18400-500-22400 |
Chief Commissioner or Director General |
- |
- |
| 24050-650-26000 |
- |
Member, CBEC |
- |
| 26000 (fixed) |
- |
Chairman, CBEC or Chairman CEIB |
- |
Brief write up on the service outlining the main functions etc. including
areas where interaction and coordination with other service is essential:
The Organisation of Indian Customs and Central Excise is a part of the department
of Revenue of the Ministry of Finance. The Central Board of Excise &
Customs (CBEC) is the apex body of Central Excise, Customs and Narcotics
Department which is headed by the Chairman, CBEC and the Board comprises
of five other members. The officers of this Service are entrusted with the
task of collection of the much needed revenues through indirect taxes, notable
among them being customs and excise duties and tax on services. There are
separate acts governing the levy and collection of excise and customs duty
(Central Excise Act 1944, Customs Act 1962). Presently, up to the level
of Commissioners the job of two wings has already been segregated and different
Commissionerates are operating for the purposes of customs duty and excise
duty.