CENTRAL EXCISE COMMISSIONERATE :

1 JURISDICTION :

The jurisdiction of Mysore Commissionerate extends over 7 revenue districts of South Interior State viz., Mysore, ,Chamarajanagar, Madikeri, Hassan, Chikmagalur and Shimoga. The Commissionerate consists of 5 Divisions (4 C.Ex Divisions and One S.T & EOU Dn.) and 23 Ranges (16 C.Ex Ranges, 6 S.T Ranges and One EOU Range) and one ICD at Hassan. The Commissionerate handles Customs work also within its territorial jurisdiction.

2(i) REVENUE REALISED DURING THE YEAR 2009-2010 AS COMPARED TO 2008-2009

YEAR TOTAL NO. OF UNITS REVENUE (Rs. in Crores) PLA CENVAT CREDIT 2008-09 493 270.04 809.77 2009-10 508 194.47 626.07

2(ii) DIVISION-WISE NET REVENUE REALIZED DURING THE YEAR 2009-10 AS COMPARED TO 2008-09 MYSORE COMMISSIONERATE SL. NO. NAME OF DIVISIONS REVENUE (Rs. in Crores) PLA CENVAT CREDIT 2008-09 2009-10 2008-09 2009-10 1MYSORE I 57.75 44.86 168.98 124.66 2MYSORE II 73.46 73.67 364.47 279.59 3MYSORE III 85.58 48.14 218.98 191.6 4MALENADU 84.50 52.06 60.59 34.58 5ST & EOU 0.24 0.22 0.14 0.0264 TOTAL (Gross) Revenue 301.53 218.95 813.16 630.46 TOTAL Refund 31.48 24.48 3.39 4.39 TOTAL (Net) Revenue 270.04 194.47 809.77 626.07

2(iii) RANGE-WISE REVENUE REALIZED DURING THE YEAR 2009-10 AS COMPARED TO 2008-09

DIVISION : MYSORE I

SL. NO. NAME OF RANGES REVENUE (Rs. in Crores) PLA CENVAT CREDIT 2008-09 2009-10 2008-09 2009-10 1METAGALLI EAST RANGE 6.21 5.99 35.46 29.24 2MANDYA 28.47 18.83 21.03 10.64 3KOORGALLI 18.35 17.19 96.08 69.21 4HEBBAL 4.72 2.85 17.30 15.56 TOTAL (Gross) Revenue 57.75 44.86 168.98 124.66 TOTAL Refund 0.40 0.62 0.14 0.11 TOTAL (Net) Revenue 57.35 44.24 168.84 124.55 DIVISION : MYSORE II

SL. NO. NAME OF RANGES REVENUE (Rs. in Crores) PLA CENVAT CREDIT 2008-09 2009-10 2008-09 2009-10 1HOOTAGALLI RANGE 22.80 24.92 135.647 102.08 2MYSORE WEST RANGE 11.17 8.60 41.41 30.86 3HUNSUR 3.41 0.61 2.61 1.36 4METAGALLI WEST RANGE 36.08 39.54 184.8 145.29 TOTAL (Gross) Revenue 73.46 73.67 364.467 279.59 TOTAL Refund 1.19 2.87 0.57 3.33 TOTAL (Net) Revenue 72.27 70.80 363.90 276.26

DIVISION: MYSORE III

SL. NO. NAME OF RANGES REVENUE (Rs. in Crores) PLA CENVAT CREDIT 2008-09 2009-10 2008-09 2009-10 1NANJANGUD RANGE 40.29 3.08 40.56 20.45 2TANDAVAPURA RANGE 26.98 24.31 22.56 18.73 3SOUTH RANGE MYSORE 15.35 17.87 149.91 148.69 4MYSORE CITY RANGE 2.96 2.89 5.95 3.73 TOTAL (Gross) Revenue 85.58 48.14 218.98 191.60 TOTAL Refund 29.89 20.56 2.68 0.95 TOTAL (Net) Revenue 55.69 27.58 216.30 190.65

DIVISION :

SL. NO. NAME OF RANGES REVENUE (Rs. in Crores) PLA CENVAT CREDIT 2008-09 2009-10 2008-09 2009-10 1BHADRAVATHI 57.69 33.92 30.47 14.89 2CHIKMAGALUR 2.94 1.94 3.16 2.41 3HASSAN 10.26 4.47 1.02 3.21 4SHIMOGA 13.61 11.72 25.94 14.07 TOTAL (Gross) Revenue 84.50 52.06 60.59 34.58 TOTAL Refund 0.00 0.43 0.00 0.00 TOTAL (Net) Revenue 84.50 51.63 60.59 34.58

DIVISION : CUSTOMS & EOU

SL. NO. NAME OF RANGES REVENUE (Rs. in Crores) PLA CENVAT CREDIT 2008-09 2009-10 2008-09 2009-10 1CUSTOMS & EOU RANGE MYSORE 0.24 0.22 0.14 0.03 TOTAL (Gross) Revenue 0.24 0.22 0.14 0.03 TOTAL Refund 0.00 0.00 0.00 0.00 TOTAL (Net) Revenue 0.24 0.22 0.14 0.03 3(i) REVENUE REALIZED FROM TOP TEN COMMODITIES DURING THE YEAR 2009-10 AS COMPARED TO 2008-09

SL. NO. NAME OF COMMODITY REVENUE (Rs. in Crores) 2008-09 2009-10

1 Tyres, Tubes and Flaps 24.24 33.12

Two wheeler & parts and accessories 2 of motor vehicle 28.82 32.49

3 Iron & Steel 52.46 31.08

4 Sugar 36.99 25.76

5 Paper and paperboard 16.76 10.59

6 Miscellaneous edible preparations 49.97 10.55

7 Miscellaneous 11.29 10.47

8 All others falling under Chapter 84 11.85 8.41

9 Articles of Iron & Steel 12.82 7.60

10 All others falling under Chapter 40 9.51 7.55

TOTAL 254.71 177.62

3(ii) REVENUE REALIZED FROM TOP TEN UNITS DURING THE YEAR 2009-10 AS COMPARED TO 2008-09:

SL. NO. NAME OF UNITS REVENUE (Rs. in Crores) 2008-09 2009-10 Jk Tyre And Industries Limited 21.00 35.41 1 Vikrant Plant - I Steel Authority Of Limited - Visl 45.37 27.97 2 3 Bannari Amman Sugar Limited 15.63 16.73 4 Tvs Motor Company Limited 13.18 15.81 5 Hindustan Unilever Limited 14.47 10.32 6 Automotive Axles Limited 6.27 8.86 Nsl Sugars Limited - Erstwhile Scm Sugars Limited 7.49 7.60 7 8 Mysore Paper Mills Limited 10.85 4.82 9 Coromandel Sugars Limited 5.79 4.72 Kluber Lubrications India Pvt Limited 3.17 4.47 10 TOTAL 143.22 136.71 4 BREAK-UP OF REVENUE REALIZED FROM PRIVATE SECTOR, PUBLIC SECTOR,JOINT SECTOR, SSI AND NON SSI UNITS DURING THE YEAR 2009-10 AS COMPARED TO 2008-09.

SECTOR SSI NON - SSI NO. OF UNITSREVENUE NO. OF UNITS REVENUE (Rs. in Crores) (Rs. in Crores) 2008-09 2009-10 2008-09 2009-10 2008-09 2009-10 2008-09 2009-10 Private Sector 156 175 8.16 14.27 333 327 213.61 172.15 Public Sector 0 0 0.00 0.00 4 6 56.43 32.53 Joint Sector 0 0 0.00 0.00 0 0 0.00 0.00 All Sectors 156 175 8.16 14.27 337 333 270.04 204.68

5 STAFF POSITION AS ON 01.04.2010:

GROUP SANCTIONED WORKING VACANCY POSITION TOTAL STRENGTH STRENGTH (Col.2-Col.3) 1 23 4 Group 'A' 13 8 5 Group 'B' 210 184 26 Group 'C' 88 28 60 Group 'D' 68 57 11

6 PENDENCY OF COURT CASES DURING THE YEAR 2009-10 AS COMPARED TO 2008-09:

NO. OF CASES AMOUNT INVOLVED (Rs. in Lakhs) 2008-09 2009-10 2008-09 2009-10 Supreme Court11 11.08 11.08 High Court00 0.00 0.00 CESTAT24 37 565.11 2692.08 Other Courts40 21 277.07 467.25

7 PENDENCY OF OTHER ITEMS OF WORK (IN NUMBER ONLY) DURING THE YEAR 2009-10 AS COMPARED TO 2008- 09:

SL. NO.ITEM OF WORK OPENING RECEIPT TOTAL DISPOSAL CLOSING BALANCE BALANCE 1 REFUND 2008-09 32 149 181 134 47 2009-10 47 159 206 163 43 2 ADJUDICATION 2008-09 64 325 389 281 108 2009-10 108 211 319 242 77 3 CLASSIFICATION 2008-09 00000 DECLARATION 2009-10 00000 4 PROVISIONAL 2008-09 11 4 15 8 7 ASSESSMENT 2009-10 741183 5 RT-12 2008-09 344 5708 6052 5779 273 2009-10 273 5828 6101 5872 229 6 AUDIT- 2008-09 64 56 120 53 67 (A) CERA 2009-10 67 7 74 52 22 (B) IAD 2008-09 27 834 861 666 195 2009-10 195 581 776 765 11 7 DEMANDS : 2008-09 132 215 347 192 155 (A) CONFIRMED 2009-10 155 170 325 204 121 (B) UNCONFIRMED 2008-09 64 325 389 281 108 2009-10 108 186 294 217 77 8 (i) ANTI-EVASION PERFORMANCE DURING THE YEAR 2009-10 AS COMPARED TO 2008-09. . (Rs. in Lakhs.) NO. OF CASES VALUE DUTY DETECTED 2008-09 2009-10 2008-09 2009-10 2008-09 2009-10 Seizure Cases 2 0 119.08 0.00 20.12 0.00 Demand Cases 12 10 16487.61 4024.21 1505.07 585.13 Arrears (Cases) Pending Investigation 15 3 4428.14 2781.43 432.91 348.46 Recoveries of Central Duty 8 1 0.00 107.96 1089.31 19.86

8(ii) NO. OF SERVICE TAX CASES DEMAND/UNDER INVESTIGATION DURING THE YEAR 2009-10 AS COMPARED TO 2008-09.

(Rs. in Lakhs) NO. OF CASES VALUE DUTY DETECTED 2008-09 2009-10 2008-09 2009-10 2008-09 2009-10 Demand Cases 81 53 17802.45 16273.52 1692.34 974.21 Under Investigation 34 36 10130.09 2490.58 122.84 234.82

9 AMOUNT OF REWARDS PAID TO INFORMERS AND OFFICERS DURING THE YEAR 2009-10.

(Rs. in Lakhs) YEAR INFORMERS OFFICERS 2009-10 0.00 2.78

10 LOSS OF REVENUE DUE TO TIME BAR FOR THE YEAR 2009-10.

YEAR LOSS OF REVENUE (Rs. in Lakhs) 2009-10 0.00

11 SERVICE TAX COLLECTED DURING THE YEAR 2009-10 AS COMPARED TO 2008-09.

SL. NO. SERVICE NAME OF SERVICE 2008-09 2009-10 CODE No. of Revenue No. of Revenue assessees (Rs. In assessees (Rs. In Crores) Crores) 1 STBStock Broker 42 0.27 27 0.16 2 TSUTelephone 0 0.00 0 0.00 3 GIBGeneral Insurance Service 0 0.00 0 0.01 4 ADVAdvertising 47 0.32 49 0.36 5 PGSPagers 0 0.00 0 0.00 6 COUCouriers 198 0.50 155 0.40 7 CHACustoms House Agent 0 0.00 0 0.00 8 STASteamer Agents 0 0.00 0 0.00 9 MAKMandap Keepers 338 1.01 314 1.03 10 AIRAir Travel Agent 12 0.35 11 0.17 11 MRAManpower Recruiting Agency 226 7.39 249 8.46 12 CERConsulting Engineer 141 1.37 123 1.20 13 CFAC & F Agents 45 0.78 53 1.18 14 CABRent-A-Cab 77 0.13 94 0.17 15 TOUTour Operator 86 0.58 81 0.65 SL. NO. SERVICE NAME OF SERVICE 2008-09 2009-10 CODE No. of Revenue No. of Revenue assessees (Rs. In assessees (Rs. In Crores) Crores) 16 ARCArchitects 21 0.10 20 0.05 17 CRACredit Rating 0 0.00 0 0.00 18 CACChartered Accountant 125 0.58 123 0.74 19 COACost Accountant 1 0.03 1 0.00 20 IDSInterior Decorator 13 0.03 9 0.02 21 MRKMarket Research 0 0.00 0 0.00 22 COSCompany Secretary 2 0.00 1 0.00 23 REAReal Estate Agent 52 0.45 38 0.48 24 SEASecurity Agency 128 2.62 142 5.17 25 UWSUnder Writer/R & D 0 0.00 0 0.00 26 MGCMgt. Consultant 32 0.39 29 0.41 27 GTOGoods Transport Operater 0 0.00 0 0.00 28 STCScience & Tech. Ser. 19 0.50 21 0.43 29 PGHPhotography 237 0.37 240 0.37 30 CVNConvention Services 10 0.02 10 0.03 31 OIDOnline Information 12 0.00 5 0.01 32 BRDBroadcasting 0 0.00 0 0.11 33 IAXInsurance Auxiliary Services 87 0.66 94 0.67 34 BFNBank & Financial Service 671 8.56 630 5.94 35 PRTPort Services 0 0.00 0 0.00 36 SMVAuth.Service Stn. 133 1.15 117 1.36 37 VTPVideo Tape Services 2 0.00 2 0.00 38 SRCSound Record Services 0 0.00 0 0.00 39 TGHTelegraph Services 0 0.00 0 0.00 40 TLXTelex Services 0 0.00 0 0.00 41 FCSFacsimile Services 0 0.00 0 0.00 42 LCRLeased Circuits 0 0.00 0 0.00 43 LIS Insurance Auxiliary Services concerning life insurance business 0 0.00 0 0.00 44 CHS Cargo Handling 23 0.84 23 0.63 45 SWS Storage & Warehouse 14 0.23 14 0.07 46 EVS Event Management 10 0.03 12 0.03 47 RTA Rail Travel Agent Service 1 0.02 1 0.00 48 HFC Health Club 21 0.39 11 0.37 49 BTY Beauty Parlour 133 0.08 96 0.08 50 FDE Fashion Designing 2 0.00 0 0.00 51 CBL Cable Operator 300 0.23 290 0.18 52 DCS Dry Cleaning Services 4 0.01 5 0.01 53 TIC Technical Testing and Analysis 0 0.34 0 0.07 54 CTC Commercial Trg. Coach. 181 0.34 187 0.75 55 MRS Maintenance & Repair 342 3.82 336 6.38 56 CAI Commissioning & Inst. 133 2.96 185 2.82 57 BAS Bussiness Auxiliary Services 561 3.50 603 3.46 58 ICS Internet Cafe 59 0.00 58 0.00 59 FRA Franchise Service 21 0.20 16 0.15 60 BES Business Exhibition Services 3 0.14 5 0.45 61 APS Airport Services 0 0.00 0 0.00 62 TGA Transport of Goods by Air 2 1.02 2 0.89 63 SEM Survey & Exploration of Minerals 0 0.00 0 0.00 64 OPS Opinion Poll Services 0 0.00 0 0.00 65 IPR Intellectual Property Services 2 1.05 2 2.11 66 FDS Forward Contract Services 0 0.00 0 0.00 67 PSS Pandal or Shamiana Services 108 0.22 96 0.29 68 ODC Outdoor Caterer's Services 36 0.42 23 0.82 69 TRP T.V. or Radio Programme Production services 0 0.00 0 0.00 70 CCS Construction Services 116 2.28 115 2.99 71 TAO Travel Agents (other than rail or air) 2 0.13 3 0.00 SL. NO. SERVICE NAME OF SERVICE 2008-09 2009-10 CODE No. of Revenue No. of Revenue assessees (Rs. In assessees (Rs. In Crores) Crores) 72 TGP Transport of Goods through pipeline or other conduit 0 0.00 0 0.00 73 SPC Site preparation and clearance, excavation, earth moving and demolition services 14 2.54 10 0.59 74 DRS Dredging services of rivers, ports, harbours, backwater and estuaries 0 0.00 0 0.01 75 SUR Survey and map making other than by Government. Departments 1 0.02 1 0.02 76 CLG Cleaning Services 13 0.86 14 0.36 77 MCA Membership of Clubs or Associations 31 1.19 32 1.27 78 PKG Packaging Services 10 0.34 13 0.33 79 MCM Mailing list Compilation and Mailing 0 0.00 0 0.00 80 CON Construction of Residential Complexes 7 0.68 7 0.03 81 GTA Goods Transport Operated by road 623 11.15 677 9.84 82 RTI Service Provided By A Registrar To An Issue 0 0.00 0 0.00 83 STR Service Provided By A Share Transfer Agent 0 0.00 0 0.00 84 ATM Services in relation to Automated Teller Machine operations,Mainteence or management 0 0.00 0 0.00 85 RCAService Provided By A Recovery Agent 9 0.00 14 0.10 86 ADS Sale Of Space Or Time For Advertisement service,excluding sale of space for advertisement in print media and sale of time slots by a broadcasting agency or organisation. 3 0.08 4 0.04 87 SPN Sponsorship Services, excluding sponsorship in relation to sports events 0 0.02 0 0.02 88 ATS Scheduled or non-scheduled air transport service or any passengers embarking in India for international journey, in any class other than economy class. 0 0.00 0 0.00 89 COR Transport Or Goods In Containers By Rail provided by any person other than Govt. Railways(Indian Railways) 0 0.00 0 0.00 90 BSS Business Support Services 40 0.35 29 0.31 91 AUS Auctioneers Services 0 0.00 1 0.00 92 PRS Public Relation Service 1 0.00 1 0.00 93 SMS Ship Management Services 0 0.00 0 0.00 94 ITS Internet Telephony Services 0 0.00 1 0.00 95 TCS Transport Of Persons By Cruise Ship 0 0.00 0 0.00 96 CRD Credit Card, Debit Card, Change Card Or Other Payment Card Related Services 0 0.00 0 0.00 97 TES Telecommunication service(includes various telecommunication related services which are presently specified as separate taxable services) 12 10.93 13 8.23 98 MIN Services outsourced for mining of mineral, oil or gas 5 0.01 5 0.00 SL. NO. SERVICE NAME OF SERVICE 2008-09 2009-10 CODE No. of Revenue No. of Revenue assessees (Rs. In assessees (Rs. In Crores) Crores) 99 IMP Services provided in relation to renting of immovable property, other than residential properties and vacant land, for use in the course or furtherance of business or commerce(such services provided by or to a religious body are excluded) 191 4.99 201 5.04 100 EWC Services provided in relation to the execution of works contract(sales tax is levied on transfer of goods involved in the execution of works contract by States) 95 0.88 129 1.66 101 DSC Development and supply of content for use in telecommunication services, advertising agency services and on-line information and database access or retrieval services 1 0.00 0 0.00 102 AMS Asset management services including portfolio management and all forms of fund management service provided by any person,except a banking company or a financial institution including a non- banking financial company or any other body corporate or commercia 0 0.00 0 0.00 103 DES Design Services 2 0.00 1 0.01 104 OTP Other Port 0 0.00 0 0.00 105 FEBForeign Exchange Broker 0 0.00 0 0.00

106 TCRTechnical Inspection & Certification 37 0.00 31 0.18

107 LIRLife Insurance in relation to risk cover 0 0.00 0 0.00

108 SXSStock Exchanges Service 0 0.00 0 0.00

109 STGSupply of tangible Goods or use service 7 0.04 6 0.19

110 CXSRecognised Association or registered 0 0.00 0 0.00 association commonly known as Commodity Exchange service 111 PCHProcessing and Clearing House service 0 0.00 1 0.16

112 ULIManagement of Investment under unit 0 0.00 0 0.00 linked insurance plan (ULIP) service

113 ISSInformation Technology Software 14 0.02 16 0.02 AAA YYYOther(Interest/Penalty/Education Cess) 0 4.42 0 2.54

Total 5974 84.93 5928 83.08 Refunds 0 0.73 0 0.79 Net Total 5947 84.20 5928 82.29

12 CENVAT CREDIT IRREGULARLY OR WRONGLY AVAILED FOR THE YEAR 2009-10 AS COMPARED TO 2008-09.

(Rs. in Lakhs) YEAR CENVAT CREDIT ON INPUTS CENVAT CREDIT ON CAPITAL GOODS

No.Amount No. Amount 2008-09 4156.64 8 108.57 2009-10 69166.28 23 85.35

13 CESS COLLECTED ON VARIOUS COMMODITIES FOR THE YEAR 2009-10.

SL. NO. NAME OF COMMODITY REVENUE (Rs. in Lakhs) 1 Tea 83.71 2 Sugar 776.77 3 Biris 98.23 4 Paper 78.89 5 Automobile 178.56