About Us Print
The Central Excise & Service Tax Zone, Kolkata is a Central Government organization, working under Central Board of Excise & Customs (CBEC), Department of Revenue, Ministry of Finance, Government of India. The Zone has been created vide Notification No. 27/2014-CE dated 16/9/2014, which came into force with effect from 15/10/2014. The Kolkata Zone is entrusted to monitor the work of Central Excise, Service Tax & Customs being performed by eleven executive Commissioners, having their offices at Kolkata, Haldia, Bolpur, Durgapur and Siliguri and two Commissioners (Appeal) also having their offices at Kolkata. The jurisdiction of Kolkata zone spreads over the entire state of West Bengal and Sikkim and union territory of Andaman and Nicobar. Central Excise is the biggest source of revenue of Government of India through Indirect Taxation.
The Central Excise duty, in broad term, is a production tax on manufacturing of goods. It is levied from the manufacturers and producers of the goods. It covers almost every commodity. The present rate of Central Excise duty is broadly 12 percent ad-valorem. However, in some commodities, MRP based duty, specific rate of duty & compounded levy are applicable. An optional exemption from Central Excise duty, subject to conditions, is available to the units, having turnover below Rs. 1.5 Crore. In few commodities this exemption is not available. Main guiding statutes for Central Excise administration are Central Excise Act, 1944, Central Excise Tariff Act, 1985 & Central Excise Rules, 2002.