234
vuqnku la[;k 44 & vIkzR;{k dj
GRANT No. 44–INDIRECT TAXES
dqy vuqnku ;k fofu;ksx okLrfod O;;
cpr&
Total grant
Actual
Saving–
or
expenditure
appropriation
¼gtkj #i;ksa esa½
(In thousands of rupees)
jktLo%
Revenue:
izHkkfjr&
Charged–
1,00,00
56,27
–43,73
o"kZ ds nkSjku vH;fiZr jkf'k
Amount surrendered during the year
8,50
Lohd`r&
Voted–
ewy
Original
1458,67,00
1459,68,00
1361,34,67 –98,33,33
iwjd
Supplementary
1,01,00
o"kZ ds nkSjku vH;fiZr jkf'k
Amount surrendered during the year
45,80,50
iwathxr%
Capital:
Lohd`r&
Voted–
188,73,00
6,82,91 –181,90,09
o"kZ ds nkSjku vH;fiZr jkf'k
Amount surrendered during the year
179,62,00
Notes and comments
1. In the charged portion of the revenue
section of the grant, appropriation of Rs.50.00
lakhs remained wholly unutilised in one case
under Major Head “2038” - “Union Excise
Duties”.
2. In the voted portion of the revenue section
of the grant, the overall savings (Rs.9833.33
lakhs) exceeded the supplementary grant of
Rs.101.00 lakhs obtained in December, 2005 and
constituted 7 percent of the total sanctioned
provision.
Savings/excess occurred under the
following major heads:-
Vhdk vkSj fVIif.k;ka
1.
傘躲飒愣 囥駣 楞曘蕴 笺阖 囥駣 广萍沣沅捆 傘馔 姐 50.00
抒銓 囥娿 沅蹄沅躲俱泷劂 姐鞂俱 豌汨鱼Z ^^2038** & ^^la?k mRikn
'kqYd** 囥駣 傘猞阖忝︺ 唶銑 姐憬闶泷 姐 广睽忝︺俱 傘广凭沆囥嫤 乐泯
2.
傘躲飒愣 囥駣 楞曘蕴 笺阖 囥駣 蕴沣鑷沭姦 傘馔 姐 囥鞀抒
恒捭︺ (9833.33 抒銓 ) 沅汊恒 2005 姐 广沏功 沅囥妴 劂 /nobr>
101.00 抒銓 囥駣 广罾囥 傘躲飒愣 糟 傘沅c囥 帚 劂兠 傘沲 俱 /nobr>
囥鞀抒 蕴沣鑷沭姦 广沏蹄c愣 囥娿 7 广沏洇阃悝 ┿汩
恒捭︺ 傘沅c囥 叹憔 沅躲蕉沣涫沣鋵悝 姐鞂俱 豌汨鱼泗 囥駣 傘猞阖忝︺
朱兡/朱傘 -

235
dqy vuqnku
okLrfod O;;
cpr&
Total
Actual
Saving–
grant
expenditure
¼yk[k #i;ksa esa½
(In lakhs of rupees)
'kh"kZ
Head
eq[; 'kh"kZ ^^2037**
Major Head “2037”
糟汨姐 豌焓囥 /nobr>
Customs
ew-
O.
51472.00
iw-
S.
1.00
48886.50
46544.65
–2341.85
iq-
R.
–2586.50
eq[; 'kh"kZ ^^2038**
Major Head “2038”
糟廛 劍广悛 豌焓囥 /nobr>
Union Excise Duties
ew-
O.
94245.00
92165.20
89470.25
–2694.95
iq-
R.
–2079.80
eq[; 'kh"kZ ^^3606**
Major Head “3606”
糟帚俱︺ 糟憬阖闫汨 傘沲 劰阍囥娎
Aid Materials and Equipments
iw-
S.
100.00
100.00
61.84
–38.16
(I)
Provision of Rs.10.00 lakhs remained
wholly unutilised under one head.
(II) Under Major Head “3606” -“Other
Miscellaneous Assistance from the Government
of USA - Drug Enforcement Commodities and
Training Assistance” - funds of Rs.100.00 lakhs
were provided by obtaining supplementary grant
which, however, remained unutilised to the extent
of Rs.38.16 lakhs - due to less procurement of
equipments from the Government of USA.
(III) Under Major Head “2037” – savings
occurred under the following heads:-
(A) “Revenue-Cum-Import/Export Trade
Control Functions – Sea Customs – Major Ports”–
saving of Rs.1057.59 lakhs (against the sanctioned
provision of Rs.16196.43 lakhs) was due to non-
filling up of vacant posts, non-finalisation of
reward cases and adoption of economy measures.
(I) 唶銑 豌汨鱼 囥駣 傘猞阖忝︺ 10.00 抒銓 囥娿 广沏蹄c愣 /nobr>
广睽忝︺俱 傘广凭沆囥嫤 乐泯
(II) 姐鞂俱 豌汨鱼 ^^3606** - ^^糟饩沆囥嫤 楞暰 傘姐楞鑷銑 囥娿 /nobr>
糟绹銑憷 糟 傘毒 沅蹄沅蹄c 糟帚俱︺ - 傘沲鱼c 广铺悝忝躲 蹄驭沆嗏 喬汊
广沏渫汔悭 糟帚俱︺ * 囥駣 傘猞阖忝︺ 100.00 抒銓 囥娿 沅躲沅c俱汊
广罾囥 傘躲飒愣 广沏功 囥娎囥駣 劰闶愫c 囥娎銉 劂兠 ┿汩 ︺┿沣涔 曘泷]
糟饩沆囥嫤 楞暰 傘姐楞鑷銑 囥娿 糟绹銑憷 糟 劰阍囥娎泸 囥娿 囥娊 傘沅c广沏沅功 /nobr>
帚穸泷 囥駣 囥娿昆 38.16 抒銓 囥娿 糟汨姐 ︺囥 傘广凭沆囥嫤 乐汩 /nobr>
(III) 姐鞂俱 豌汨鱼 ^^2037** 囥駣 傘猞阖忝︺ 恒捭︺ 沅躲蕉沣涫沣鋵悝 /nobr>
豌汨鱼泗 囥駣 傘猞阖忝︺ 朱兠:-
(囥娿) ^^楞曘蕴 喬汊 傘憔沣︺/沅躲俱忝︺ 叹沣广憷 沅躲俱猕悭 囥娿俱 -
糟姐斐汨 糟汨姐 豌焓囥 - 姐鞂俱 广с躲** - 1057.59 抒銓 囥娿 /nobr>
恒捭︺ (16196.43 抒銓 囥駣 蕴沣鑷沭姦 广沏蹄c愣 囥娿 ︺焓愣沣 姐
沅绹銒︺ 广 囥駣 躲 笺礼 曘愣泷, 广炖試銑憷 姐憬闶沣 囥娿 傘忏洇憬 鹿 躲
沅獑 tkus 傘沲 沅囥姽銑憔悝沣 劰沣俱 傘广躲銌 曘愣泷 囥駣 囥娿昆 朱兠 /nobr>

236
(B) “Preventive and Other Functions - Sea
Customs-Major Ports”- saving of Rs.3849.83
lakhs (against the total sanctioned provision of
Rs.28553.13 lakhs including token supplementary
grant of Rs.1.00 lakh) was due to non-filling up
of vacant posts, non-finalisation of reward cases,
less engagement of contingent staff and non-
finalisation of hiring proposals.
(IV) Under Major Head “2038”- “Direction and
Administration”- savings occurred under the
following heads:-
(A) “Inspection” - saving of Rs.6429.62 lakhs
(against the sanctioned provision of Rs.9574.00
lakhs) was due to non-filling up of vacant posts,
adoption of economy measures and non-
materialisation of hiring proposals.
(B) “Directorate General of Central Excise
Intelligence”- saving of Rs.182.93 lakhs (against
the sanctioned provision of Rs.1724.00 lakhs) was
due to non-clearance of reward cases and non-
hiring of vehicles.
(V) Under four heads savings of Rs.285.43
lakhs occurred, each exceeding Rs.50.00 lakhs
but not exceeding Rs.100.00 lakhs and
constituting 11 percent to 61 percent of the
sanctioned provision.
3.
The above savings were partly offset by
excess under Major Head “2038” - under the
following heads:-
(A) “Direction and Administration -
Directorate of Publicity and Public Relations
(Customs and Central Excise)” - excess of
Rs.557.10 lakhs (against the sanctioned provision
of Rs.1542.00 lakhs) was due to increase in
dearness allowance, increase in the running cost
of press and clearance of pending bills for
publication.
(B) “Collection Charges” -
(a) “Commissionerates (including field
offices)” - excess of Rs.1343.56 lakhs
(屻 ^^沅躲蹄憷囥 ︺┿ 傘毒 囥娿俱 - 糟姐斐汨 糟汨姐 豌焓囥 - 抒茔 /nobr>
广с躲** - 3849.83 抒銓 囥娿 恒捭︺ (1.00 抒銓 囥駣
糟汊囥駣沅︺囥 广罾囥 傘躲飒愣 糟沅枝 28553.13 yk[k #- ds dqy
Lohd`r izko/kku dh rqyuk esa) 沅绹銒︺ 广 囥娿 躲 笺礼 曘愣泷,
广炖試銑憷 姐憬闶沣 囥娿 傘忏洇憬 鹿 躲 沅獑 曘愣泷, 傘躲煊汊劂汨 詻愎銑
囥娿 囥娊 囥娿姐 广 抒劂銌 曘愣泷 傘沲 沅囥娎銌 广 躲 囥駣 广圃︺闾 囥娿 /nobr>
傘忏洇憬 鹿 躲 fn, 曘愣泷 囥駣 囥娿昆 朱兠 /nobr>
(IV) 姐鞂俱 豌汨鱼 ^^2038** - ^^沅躲豌躲 傘沲 广仆沣糟躲** 囥駣
傘猞阖忝︺ 恒捭︺ 沅躲蕉沣涫沣鋵悝 豌汨鱼泗 囥駣 傘猞阖忝︺ 朱兠 -
(囥娿) ^^沅躲楞栲悭 * - 6429.62 抒銓 囥娿 恒捭︺ (9574.00
抒銓 囥駣 蕴沣鑷沭姦 广沏蹄c愣 囥娿 ︺焓愣沣 姐 沅绹銒︺ 广 囥娿 躲
笺礼 曘愣泷, 沅囥姽銑憔悝沣 劰沣俱 傘广躲銌 曘愣泷 傘沲 沅囥娎銌 广 沅抒 /nobr>
曘愣泷 囥駣 广圃︺闾沣 囥娿 姐瞀忝 鹿 躲 沅獑 曘愣泷 囥駣 囥娿昆 朱兠 /nobr>
(屻 ^^囥駣冻汨俱 劍广悛 豌焓囥 傘阍泐捭躲 姐帚沅躲豌闶憔 * -
182.93 抒銓 囥娿 恒捭︺ (1724.00 抒銓 囥駣 蕴沣鑷沭姦 /nobr>
广沏蹄c愣 囥娿 ︺焓愣沣 姐 广煸囥娿 姐憬闶沣 囥娿 姐鈺泐楞 广篇愣 躲
沅囥妴 曘愣泷 傘沲 蹄阒躲泸 囥娿 沅囥娎銌 广 躲 沅y 曘愣泷 囥駣 囥娿昆 /nobr>
朱兠 /nobr>
(V) 捭憷 豌汨鱼泗 囥駣 傘猞阖忝︺ 285.43 抒銓 囥娿 恒捭︺ /nobr>
朱兡, 曘泷 广痞俱駠銑 姐 50.00 抒銓 糟 傘沅c囥 傘沲 100.00
抒銓 糟 囥娊 傘沲 蕴沣鑷沭姦 广沏蹄c愣 囥娿 11 广沏洇阃悝 糟 61
广沏洇阃悝 ︺囥 ┿汩 /nobr>
3.
劰憔沆脟銒︺ 恒捭︺ 姐鞂俱 豌汨鱼 ^^2038** 囥駣 傘猞阖忝︺
沅躲蕉沣涫沣鋵悝 豌汨鱼泗 囥駣 傘猞阖忝︺ 傘沅c囥 叹憔 淬楞 傘汊沅豌囥 鹿 /nobr>
糟 广沏洇阍汊︺煦涫悝 帚 劂兡:-
(囥娿) ^^沅躲豌躲 傘沲 广仆沣糟躲 - 广妻沣 喬汊 曘躲 糟夤銍忝 /nobr>
沅躲豌闶憔 (糟汨姐 豌焓囥 傘沲 囥驃炽杈 劍广悛 豌焓囥 ** - 557.10
抒銓 囥娿 傘沅c囥 叹憔 (1542.00 抒銓 囥駣 蕴沣鑷沭姦 /nobr>
广沏蹄c愣 囥娿 ︺焓愣沣 姐 姐庵劂銉 笺с 姐 蹄疸洚 帚穸泷, 广契糟 捭抒愣泷
囥娿 抒阖悝 姐 蹄疸洚 帚穸泷 傘沲 广茋銑阃愣 囥駣 沅抒 抒忏浜悝 沅恒抒泸 dk
fuiVku 沅囥妴 曘愣泷 囥駣 囥娿昆 朱傘泯
(屻 ^^糟庳闫芝 广萍沣 * -
(囥 ^^傘憔沆囥嫤沣抒俱 (嚆瘿沣杈 囥娿俱忝抒俱泸 糟沅枝 ** - 1343.56
抒銓 囥娿 傘沅c囥 叹憔 (78169.71 抒銓 囥駣

237
蕴沣鑷沭姦 广沏蹄c愣 囥娿 ︺焓愣沣 姐 姐肘劂銉 笺с 姐 蹄疸洚
帚穸泷, 傘c汨嚆囥娿 沅躲楞栲銍銑泸 囥駣 蹄瘭愣憬沣躲ksa 姐 糟馔沣瘢愣 /nobr>
帚穸泷, 沅绹銒︺ 广 囥駣 笺礼 曘愣泷 rFkk vf/kd okgu
fdjk, ij fy, tkus 囥駣 囥娿昆 朱傘泯
(屻) ^^广疲沣躲 姐鞂俱 抒駥沣 沅躲俱猕銍銑, 囥驃炽杈 劍广悛 豌焓囥 /nobr>
傘沲 糟汨姐 豌焓囥 恒泷∶ 囥駣 蹄瘭愣 喬汊 抒駥沣 囥娿俱忝抒俱
(囥驃炽杈 劍广悛 豌焓囥 ** - 101.11 抒銓 囥娿
傘沅c囥 叹憔 (1522.00 抒銓 囥駣 蕴沣鑷沭姦 广沏蹄c愣 /nobr>
囥娿 ︺焓愣沣 姐 囥鈯咕泐浝泸 囥駣 糟庠┿愎愣 囥駣 沅抒 沅蹄沅笺搞
蹄瘭愣 喬汊 抒駥沣 囥娿俱忝抒俱泸 囥娿 躲蹄汨囥娎ャ 沅囥妴 曘愣泷,
囥驃炽杈 劍广悛 豌焓囥 傘沲 糟汨姐 豌焓囥 恒泷∶ 囥駣 糟笺汨
82 蹄瘭愣 喬汊 抒駥沣 囥娿俱忝抒俱泸 囥娿 广疲沣躲 姐鞂俱 抒駥沣
沅躲俱猕銍銑 姐鞂俱闶憔鉱sa 糟 曘泷躲 囥駣 沅抒 姐蕸汨 广沏駴泷囥娿抒
抒裉闶 fLofpax 蹄擂俱焓 广沏兲泷 躲駴蹄囥脢 冤沣沅广︺ 沅囥妴
曘愣泷 囥駣 囥娿昆 朱傘kA
4.
傘躲飒愣 囥駣 广钼曘汨劂︺ 笺阖 姐 恒捭︺ 沅躲蕉沣涫沣鋵悝 姐鞂俱
豌汨鱼泗 囥駣 傘猞阖忝︺ 朱兡:-
(against the sanctioned provision of
Rs.78169.71 lakhs) was due to increase in
dearness allowance, revision of pay scales
of Superintendents/Inspectors, filling up of
vacant posts and hiring of more vehicles.
(b) “Pay and Accounts Offices (Central
Excise) of Principal Chief Controller of
Accounts, CBEC” - excess of Rs.101.11
lakhs (against the sanctioned provision of
Rs.1522.00 lakhs) was due to renovation
of various Pay and Accounts Offices for
installation of computers, setting up of
Multi Protocol Level Switching Virtual
Private Networks (MPLSVPN) to link up
all the 82 Pay and Accounts Offices of
Central Board of Excise and Customs to
Headquarters of Principal Chief Controller
of Accounts.
4.
In the capital section of the grant, savings
occurred under the following major heads:-
dqy vuqnku
okLrfod O;;
cpr&
Total
Actual
Saving–
grant
expenditure
¼yk[k #i;ksa esa½
(In lakhs of rupees)
'kh"kZ
Head
eq[; 'kh"kZ ^^4047**
Major Head “4047”
傘毒 楞曘囥娿裼沣杈 糟裉沣傘泸
Capital Outlay on
广 广钼曘汨劂︺ 广沅捞俱俱
Other Fiscal Services
ew-
O.
13573.00
110.00
105.09
–4.91
iq-
R.
–13463.00
eq[; 'kh"kZ ^^4059**
Major Head “4059”
抒泷囥 沅躲姐忝ャ 囥娿俱 广 /nobr>
Capital Outlay on
广钼曘汨劂︺ 广沅捞俱俱
Public Works
ew-
O.
3300.00
1.00
0.88
–0.12
iq-
R.
–3299.00

238
dqy vuqnku
okLrfod O;;
cpr&
Total
Actual
Saving–
grant
expenditure
¼yk[k #i;ksa esa½
(In lakhs of rupees)
'kh"kZ
Head
eq[; 'kh"kZ ^^4216**
Major Head “4216”
傘闾沣糟 广 广钼曘汨劂︺ 广沅捞俱俱 Capital Outlay on Housing
ew-
O.
2000.00
800.00
576.94
–223.06
iq-
R.
–1200.00
(I)
Under Major Head “4047” - “Customs -
Preventive and other Functions” - saving of
Rs.13462.99 lakhs (against the sanctioned
provision of Rs.13568.00 lakhs) was due to non-
completion of procurement of Marine Vessels
owing to procedural delay in placing order for
purchase of vessels.
(II) Under Major Head “4059” - “Office
Buildings - Other Expenditure - Acquisition of
Ready-built Accommodation” - saving of
Rs.3299.12 lakhs (against the sanctioned
provision of Rs.3300.00 lakhs) was due to non-
finalisation of proposals for acquisition of office
accommodation.
(III) Under Major Head “4216” – “Government
Residential Buildings – Residential Buildings for
Customs and Central Excise Employees –
Acquisition of Ready-built Flats” – saving of
Rs.1423.06. lakhs (against the sanctioned
provision of Rs.2000.00 lakhs) was due to non-
finalisation of certain proposals for purchase of
residential accommodation.
(I) 姐鞂俱 豌汨鱼 ^^4047** - ^^糟汨姐 豌焓囥 - 沅躲蹄憷囥 /nobr>
傘沲 傘毒 囥娿俱 * 囥駣 傘猞阖忝︺ 13462.99 抒銓 囥娿 恒捭︺
(13568.00 抒銓 囥駣 蕴沣鑷沭姦 广沏蹄c愣 囥娿 ︺焓愣沣 姐
曘抒俱愣沣 囥娿 屻楞瑾 囥駣 傘悛裢 广圃︺歃 囥娎躲 姐 广沏鋲銑俱悝姐囥 /nobr>
沅蹄抒夂 帚穸泷 囥娿 蹄曘 糟 糟姐斐汨 曘抒俱愣沣 囥娿 傘沅c广沏沅功 囥娿 广罾 /nobr>
躲 沅囥妴 曘愣泷 囥駣 囥娿昆 朱兠 /nobr>
(II) 姐鞂俱 豌汨鱼 ^^4059** - ^^囥娿俱忝抒俱 笺蹄躲 - 傘毒 /nobr>
叹憔 - ︺蹙沣 沅躲沅姐忙 傘闾沣糟 囥娿 傘沅c劂浦ャ** 囥駣 傘猞阖忝︺
3299.12 抒銓 囥娿 恒捭︺ (3300.00 抒銓 囥駣 蕴沣鑷沭姦 /nobr>
广沏蹄c愣 囥娿 ︺焓愣沣 姐 囥娿俱忝抒俱 傘闾沣糟 囥駣 傘沅c劂浦ャ 囥駣 沅抒 /nobr>
广圃︺闾沣 囥娿 傘忏洇憬 鹿 躲 沅獑 曘愣泷 囥駣 囥娿昆 朱兠 /nobr>
(III) 姐鞂俱 豌汨鱼 ^^4216** - ^^糟绹銑憷汨 沅乐憔阃沣 笺蹄躲 -
糟汨姐 豌焓囥 喬汊 囥駣冻汨俱 劍广悛 豌焓囥 囥娊忝捭沣淅俱泸 囥駣 沅抒 /nobr>
沅乐憔阃沣 笺蹄躲 - ︺蹙沣 沅躲沅姐忙 广嬍沲涖 囥娿 傘沅c劂浦ャ** 囥駣
傘猞阖忝︺ 1423.06 抒銓 囥娿 恒捭︺ (2000.00 抒銓
囥駣 蕴沣鑷沭姦 广沏蹄c愣 囥娿 ︺焓愣沣 姐 沅乐憔阃沣 傘闾沣糟 囥娿 /nobr>
屻楞瑾 糟夂汊c汨 囥鞀 广圃︺闾沣 囥娿 傘忏洇憬 鹿 躲 沅獑 曘愣泷 囥駣
囥娿昆 朱兡 /nobr>