CENTRAL EXCISE COMMISSIONERATE : CALICUT

1 JURISDICTION : Calicut Commissionerate (earlier known as Cochin – II Commissionerate) was formed with effect from 16- 07-1997 vide notification No. 20/97 CE (NT) dated 09-07-1997 and 21/97 CE (NT) dated 16-07-1997 by bifurcating the erstwhile Cochin Excise Commissionerate. The commissionerate was shifted from Cochin to Calicut in June 1999.The Commissionerate has jurisdiction in the districts of Trichur, , , , Wayanad, and Kasaragode (excluding the area comprised in Malkipara tea factory, being part of Pariyaram village of Mukundapuram taluk of the District of Trichur), of the state of , Mahe Commune of the Union territory of Pondicherry and the union territory of Lakshadweep. The Commissionerate is having 5 Central Excise Divisions namely Trichur, Palakkad 1, Palakkad 2, Calicut and Kannur Divisions. Palakkad 1 and Palakkad 2 Divisions came into existence w.e.f 1.11.02 consequent on bifurcation of Palakkad division. The International airport and Air cargo complex at near Calicut is also under the jurisdiction of the Commissionerate..

REVENUE (Rs. in Crores) YEAR TOTAL NO. OF UNITS PLA CENVAT CREDIT 2006-07 892 262.41 359.52 2007-08 805 292.41 417.78

2(ii) DIVISION-WISE NET REVENUE REALIZED DURING THE YEAR 2007-08 AS COMPARED TO 2006- 07

REVENUE (Rs. in Crores) SL. NO. NAME OF DIVISIONS PLA CENVAT CREDIT 2006-07 2007-08 2006-07 2007-08 1 TRICHUR 130.11 145.52 118.20 126.01 2 PALAKKAD 1 49.62 60.18 151.02 192.10 3 PALAKKAD 2 45.78 54.09 40.50 40.65 4 KOZHIKODE 15.61 11.88 32.31 36.97 5 KANNUR 23.19 21.67 17.49 22.05 TOTAL (Gross) Revenue 264.31 293.34 359.52 417.78 TOTAL Refund 1.90 0.93 0.00 0.00 TOTAL (Net) Revenue 262.41 292.41 359.52 417.78

2(iii) RANGE-WISE REVENUE REALIZED DURING THE YEAR 2007-08 AS COMPARED TO 2006-07

DIVISION : TRICHUR

REVENUE (Rs. in Crores) SL. NO. NAME OF RANGES PLA CENVAT CREDIT 2006-2007 2007-2008 2006-2007 2007-2008 1 TRICHUR - I 5.96 6.05 9.86 10.59 2 TRICHUR - II 4.51 4.50 7.02 6.66 3 TRICHUR - III 2.65 3.44 3.00 3.35 4 5.20 5.73 3.87 5.54 5 RANGE 4.10 2.90 3.11 1.68 6 106.31 121.56 91.05 98.10 7 GURUVAYOOR 1.38 1.34 0.29 0.09 TOTAL (Gross) Revenue 130.11 145.52 118.20 126.01 TOTAL Refund 0.96 0.00 0.00 0.00 TOTAL (Net) Revenue 129.15 145.52 118.20 126.01

286 CALICUT PDF Created with deskPDF PDF Writer - Trial :: http://www.docudesk.com DIVISION :KANNUR REVENUE (Rs. in Crores) SL. NO. NAME OF RANGES PLA CENVAT CREDIT 2006-2007 2007-2008 2006-2007 2007-2008 1 TELLICHERY 2.54 2.01 0.48 0.32 2 KANNUR 1.91 1.67 5.00 6.85 3 BALIAPATTAM 7.57 5.14 2.41 3.22 4 TALIPRAMBA 1.96 2.71 5.39 6.92 5 KANHANGAD 2.44 2.98 0.02 0.04 6 KASARGOD 6.77 7.16 4.19 4.70 TOTAL (Gross) Revenue 23.19 21.67 17.49 22.05 TOTAL Refund 0.10 0.09 0.00 0.00 TOTAL (Net) Revenue 23.09 21.58 17.49 22.05

DIVISION: PALAKKAD II

REVENUE (Rs. in Crores) SL. NO. NAME OF RANGES PLA CENVAT CREDIT 2006-2007 2007-2008 2006-2007 2007-2008 1 PALAKKAD II A 20.04 26.81 4.78 4.76 2 PALAKKAD II B 11.88 9.95 9.27 8.97 3 ALATHUR 7.14 7.82 13.52 12.72 4 CHITTUR 4.02 6.16 4.55 3.48 5 OTTAPALAM 2.70 3.35 8.38 10.72 TOTAL (Gross) Revenue 45.78 54.09 40.50 40.65 TOTAL Refund 0.62 0.20 0.00 0.00 TOTAL (Net) Revenue 45.16 53.89 40.50 40.65

DIVISION : PALAKKAD I

REVENUE (Rs. in Crores) SL. NO. NAME OF RANGES PLA CENVAT CREDIT 2006-2007 2007-2008 2006-2007 2007-2008 1 PALAKKAD I A 2.29 2.21 11.66 12.02 2 PALAKKAD I B 7.63 6.80 6.05 9.04 3 PALAKKAD I C 12.63 12.56 52.72 52.00 4 PALAKKAD I D 8.96 11.78 25.26 26.02 5 PALAKKAD I E 18.11 26.83 55.33 93.02 TOTAL (Gross) Revenue 49.62 60.18 151.02 192.10 TOTAL Refund 0.21 0.62 0.00 0.00 TOTAL (Net) Revenue 49.41 59.56 151.02 192.10

DIVISION : KOZHIKODE

REVENUE (Rs. in Crores) SL. NO. NAME OF RANGES PLA CENVAT CREDIT 2006-2007 2007-2008 2006-2007 2007-2008 1 Kozhikode-I Range 2.34 2.30 4.88 5.91 2 Kozhikode-II Range 3.99 2.24 21.18 23.50 3 Quilandy Range 0.18 0.09 0.07 0.11 4 Range 1.90 1.67 1.37 2.47 5 Range 1.31 0.74 0.51 0.34 6 Tirur Range 2.65 2.42 0.98 0.76 7 Range 3.24 2.42 3.32 3.88 TOTAL (Gross) Revenue 15.61 11.88 32.31 36.97 TOTAL Refund 0.01 0.02 0.00 0.00 TOTAL (Net) Revenue 15.60 11.86 32.31 36.97

287 CALICUT PDF Created with deskPDF PDF Writer - Trial :: http://www.docudesk.com 3(i) REVENUE REALIZED FROM TOP TEN COMMODITIES DURING THE YEAR 2007-08 AS COMPARED TO 2006-07

REVENUE (Rs. in Crores) SL. NO. NAME OF COMMODITY 2006-07 2007-08 1 Tyres, Tubes and Flaps 98.58 111.36 2 Iron and Steel 46.10 55.24 3 Cement 19.99 26.57 4 Machinery 9.87 10.72 5 Other Articles of Rubber 8.20 10.07 6 Biris 7.91 9.63 7 Aerated Waters 8.20 8.36 8 Plastics and articles thereof 7.22 6.76 9 Pharmaceuitical products 5.16 5.45 10 Articles of Iron and Steel 3.28 3.66 TOTAL 214.51 247.82

3(ii) REVENUE REALIZED FROM TOP TEN UNITS DURING THE YEAR 2007-08 AS COMPARED TO 2006-07:

REVENUE (Rs. in Crores) SL. NO. NAME OF UNITS 2006-07 2007-08 1 Appolo Tyres 100.33 119.31 2 Malabar Cements 19.99 26.61 3 M.P.S Steel Castings 4.59 9.84 4 Pepsico Holdings Ltd. 8.11 8.23 5 Indsil Electrosmelts Ltd. 6.17 5.82 6 Instrumentation Ltd. 5.44 5.70 7 Elgi Tyre and Tread Ltd. 4.32 5.29 8 Western India Plywoods 7.17 5.17 9 Mil Controls Ltd. 4.09 4.77 10 BPL Telecom (P) Ltd. 4.20 2.80 TOTAL 164.41 193.54

4 BREAK-UP OF REVENUE REALIZED FROM PRIVATE SECTOR, PUBLIC SECTOR,JOINT SECTOR, SSI AND NON SSI UNITS DURING THE YEAR 2007-08 AS COMPARED TO 2006-07.

SSI NON - SSI REVENUE REVENUE SECTOR NO. OF UNITS NO. OF UNITS (Rs. in Crores) (Rs. in Crores) 2006-07 2007-08 2006-07 2007-08 2006-07 2007-08 2006-07 2007-08 Private Sector 240 191 9.30 4.70 634 597 218.03 243.47 Public Sector 2 1 0.17 0.00 16 16 34.91 43.32 Joint Sector 0 0 0.00 0.00 0 0 0.00 0.00 All Sectors 242 192 9.47 4.70 650 613 252.94 286.79

5 STAFF POSITION AS ON 01.04.2008:

GROUP SANCTIONED WORKING VACANCY POSITION TOTAL STRENGTH STRENGTH (Col.2-Col.3) 1 2 3 4 Group 'A' 15 12 3 Group 'B' 129 123 6 Group 'C' 362 307 55 Group 'D' 57 65 _+8

288 CALICUT PDF Created with deskPDF PDF Writer - Trial :: http://www.docudesk.com 6 PENDENCY OF COURT CASES DURING THE YEAR 2007-08 AS COMPARED TO 2006-07:

NO. OF CASES AMOUNT INVOLVED (Rs. in Lakhs) 2006-07 2007-08 2006-07 2007-08 Supreme Court 23 23 493.57 286.77 High Court 72 87 160.81 277.36 CESTAT 166 141 3705.00 5359.00 Other Courts 30 29 0.00 309.71

7 PENDENCY OF OTHER ITEMS OF WORK (IN NUMBER ONLY) DURING THE YEAR 2007-08 AS COMPARED TO 2006-07:

OPENING CLOSING SL. NO. ITEM OF WORK RECEIPT TOTAL DISPOSAL BALANCE BALANCE 1 REFUND 2006-07 16 53 69 69 0 2007-08 0 91 91 66 25 2 ADJUDICATION 2006-07 372 225 597 523 74 2007-08 74 122 196 120 76 3 CLASSIFICATION 2006-07 0 0 0 0 0 DECLARATION 2007-08 0 0 0 0 0 4 PROVISIONAL 2006-07 1 0 1 0 1 ASSESSMENT 2007-08 1 0 1 0 1 5 RT-12 2006-07 414 6441 6855 6463 392 2007-08 392 6354 6746 6366 380 6 AUDIT - 2006-07 250 268 518 256 262 (A) CERA 2007-08 262 140 402 173 229 (B) IAD 2006-07 34 463 497 291 206 2007-08 206 359 565 498 67 7 DEMANDS : 2006-07 86 266 352 190 162 (A) (A) CONFIRMED CONFIRMED 2007-08 162 120 282 97 185 (B) UNCONFIRMED 2006-07 283 162 445 370 75 2007-08 75 122 197 121 76

8 (i) ANTI-EVASION PERFORMANCE DURING THE YEAR 2007-08 AS COMPARED TO 2006-07. . (Rs. in Lakhs.) NO. OF CASES VALUE DUTY DETECTED 2006-07 2007-08 2006-07 2007-08 2006-07 2007-08 Seizure Cases 0 0 0.00 0.00 0.00 0.00 Demand Cases 12 12 1706.25 3008.78 273.00 220.38 Arrears (Cases) Pending 3 3 492.56 1008.48 78.81 63.03 Investigation

Recoveries of Central 1 5 0.00 73.38 12.56 36.08 Duty

8(ii) NO. OF SERVICE TAX CASES DEMAND/UNDER INVESTIGATION DURING THE YEAR 2007-08 AS COMPARED TO 2006-07. (Rs. in Lakhs) NO. OF CASES VALUE DUTY DETECTED 2006-07 2007-08 2006-07 2007-08 2006-07 2007-08 Demand Cases 153 265 12105.90 9901.87 1029.00 1099.43 Under Investigation 119 183 9918.35 10106.00 843.06 1077.51

289 CALICUT PDF Created with deskPDF PDF Writer - Trial :: http://www.docudesk.com 9 AMOUNT OF REWARDS PAID TO INFORMERS AND OFFICERS DURING THE YEAR 2007-08.

(Rs. in Lakhs) YEAR INFORMERS OFFICERS 2007-08 5.00 6.92

10 LOSS OF REVENUE DUE TO TIME BAR FOR THE YEAR 2007-08.

YEAR LOSS OF REVENUE (Rs. in Lakhs) 2007-08 0.00

11 SERVICE TAX COLLECTED DURING THE YEAR 2007-08 AS COMPARED TO 2006-07.

2006-07 2007-08 Revenue SL. NO. NAME OF SERVICE No. of No. of Revenue (Rs. (Rs. In assessees assessees In Crores) Crores) 1 Stock Broker 28 0.24 28 1.02

2 General Insurance Service 0 0.03 0 0.00

3 Advertising 127 1.74 130 4.46

4 Couriers 219 1.33 187 1.27

5 Customs House Agent 4 0.05 1 0.00

6 Steamer Agents 3 0.00 0 0.00

7 Mandap Keepers 192 0.99 133 0.73

8 Air Travel Agent 77 4.31 79 5.65

9 Manpower Recruiting Agency 66 0.67 74 1.56

10 Consulting Engineer 145 0.24 120 0.35

11 C & F Agents 179 3.89 231 4.93

12 Rent-A-Cab 7 0.02 15 0.04

13 Tour Operator 26 0.25 23 0.21

14 Architects 39 0.65 39 1.16

15 Credit Rating 0 0.00 0 0.00

16 Chartered Accountant 217 1.35 212 1.49

17 Cost Accountant 0 0.00 0 0.00

18 Interior Decorator 7 0.04 9 0.02

19 Market Research 0 0.00 0 0.00

20 Company Secretary 4 0.02 5 0.00

21 Real Estate Agent 3 0.00 6 0.09

22 Security Agency 34 0.74 48 0.94

23 Under Writer/R & D 0 0.00 0 0.00

24 Mgt. Consultant 8 0.05 11 0.06

25 Science & Tech. Ser. 10 0.20 15 0.26

290 CALICUT PDF Created with deskPDF PDF Writer - Trial :: http://www.docudesk.com 2006-07 2007-08 Revenue SL. NO. NAME OF SERVICE No. of No. of Revenue (Rs. (Rs. In assessees assessees In Crores) Crores) 26 Photography 418 1.03 286 0.60

27 Convention Services 1 0.00 1 0.01

28 Online Information 1 0.01 2 0.01

29 Broadcasting 15 0.19 13 0.17

30 Insurance Auxiliary Services 121 1.45 105 1.05

31 Bank & Financial Service 1170 17.72 1158 36.31

32 Port Services 4 0.05 2 0.04

33 Auth.Service Stn. 204 5.64 212 5.14

34 Video Tape Services 8 0.00 2 0.05

35 Sound Record Services 8 0.01 5 0.00

36 Insurance Auxiliary Services 3 0.01 4 0.00

concerning life insurance business 37 Cargo Handling 9 0.09 7 0.26

38 Storage & Warehouse 5 0.06 2 0.10

39 Event Management 6 0.07 8 0.12

40 Rail Travel Agent Service 4 0.00 3 0.03

41 Health Club 28 0.13 16 0.13

42 Beauty Parlour 89 0.03 46 0.05

43 Fashion Designing 0 0.00 0 0.00

44 Cable Operator 261 0.56 130 0.36

45 Dry Cleaning Services 5 0.01 5 0.00

46 Technical Testing and Analysis 35 1.01 35 1.26

47 Commercial Trg. Coach. 219 3.41 166 3.46

48 Maintenance & Repair 221 1.18 220 1.60

49 Commissioning & Inst. 38 1.40 62 1.57

50 Bussiness Auxiliary Services 454 5.08 624 7.59

51 Internet Cafe 42 0.01 22 0.00

52 Franchise Service 7 0.04 6 0.24

53 Business Exhibition Services 1 0.17 2 0.16

54 Airport Services 1 0.09 0 0.00

55 Transport of Goods by Air 0 0.00 0 0.00

56 Survey & Exploration of Minerals 0 0.00 0 0.00

57 Opinion Poll Services 0 0.00 1 0.00

58 Intellectual Property Services 0 0.05 2 0.01 59 Forward Contract Services 1 0.08 3 0.05 60 Pandal or Shamiana Services 207 0.02 71 0.01

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Revenue SL. NO. NAME OF SERVICE No. of No. of Revenue (Rs. (Rs. In assessees assessees In Crores) Crores) 61 Outdoor Caterer's Services 18 0.45 18 0.36

62 T.V. or Radio Programme 7 0.03 5 0.05 Production services 63 Construction Services 49 2.28 79 4.60

64 Travel Agents (other than rail or air) 30 0.00 6 0.06

65 Transport of Goods through pipeline 0 0.00 0 0.00 or other conduit 66 Site preparation and clearance, 2 0.01 4 0.00 excavation, earth moving and demolition services 67 Dredging services of rivers, ports, 0 0.00 0 0.00

harbours, backwater and estuaries 68 Survey and map making other than 0 0.00 0 0.00

by Government. Departments 69 Cleaning Services 3 0.06 3 0.07 70 Membership of Clubs or 1 0.10 2 0.00 Associations 71 Packaging Services 0 0.00 1 0.01

72 Mailing list Compilation and Mailing 0 0.00 0 0.00

73 Construction of Residential 39 7.29 44 4.93 Complexes 74 Goods Transport Operated by road 530 11.79 892 18.22

75 Service Provided By A Registrar To 0 0.00 0 0.00 An Issue 76 Service Provided By A Share 0 0.00 0 0.00 Transfer Agent 77 Services in relation to Automated 0 0.00 0 0.00 Teller Machine operations,Mainteence or management 78 Service Provided By A Recovery 1 0.00 0 0.01

Agent 79 Sale Of Space Or Time For 1 0.00 2 0.23 Advertisement service,excluding sale of space for advertisement in print media and sale of time slots by a broadcasting agency or organisation. 80 Sponsorship Services, excluding 0 0.01 1 0.10 sponsorship in relation to sports events

292 CALICUT PDF Created with deskPDF PDF Writer - Trial :: http://www.docudesk.com 81 Scheduled or non-scheduled air 0 0.00 0 0.00 transport service or any passengers embarking in India for international journey, in any class other than economy class. 82 Transport Or Goods In Containers 0 0.00 0 0.00 By Rail provided by any person other than Govt. Railways(Indian Railways) 83 Business Support Services 1 0.01 4 0.05

84 Auctioneers Services 0 0.00 0 0.00

85 Public Relation Service 0 0.00 0 0.00

86 Ship Management Services 0 0.00 0 0.00

87 Internet Telephony Services 0 0.00 0 0.00

88 Transport Of Persons By Cruise 0 0.00 0 0.00 Ship 89 Credit Card, Debit Card, Change 3 0.00 3 0.00 Card Or Other Payment Card Related Services 90 Telecommunication service(includes 5 82.27 5 81.41 various telecommunication related services which are presently specified as separate taxable services) 91 Services outsourced for mining of 0 0.00 0 0.00

mineral, oil or gas 92 Services provided in relation to 0 0.00 83 1.87 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) 93 Services provided in relation to the 0 0.00 58 1.94 execution of works contract(sales tax is levied on transfer of goods involved in the execution of works contract by States) 94 Development and supply of content 0 0.00 0 0.00 for use in telecommunication services, advertising agency services and on-line information and database access or retrieval services

293 CALICUT PDF Created with deskPDF PDF Writer - Trial :: http://www.docudesk.com 95 Asset management services 0 0.00 0 0.00 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 96 Design Services 0 0.00 0 0.00

97 Other Port 0 0.00 0 0.00

98 Foreign Exchange Broker 0 0.00 0 0.00

99 Technical Inspection & Certification 0 0.00 0 0.00

100 Life Insurance in relation to risk 0 0.00 0 0.00 cover 101 Other(Interest/Penalty/Education 0 0.00 0 0.03 Cess) 102 Refunds 0 0.03 0 0.15

Total 5671 160.74 5797 198.71

12 CENVAT CREDIT IRREGULARLY OR WRONGLY AVAILED FOR THE YEAR 2007-08 AS COMPARED TO 2006-07. (Rs. in Lakhs) CENVAT CREDIT ON INPUTS CENVAT CREDIT ON CAPITAL GOODS YEAR No. Amount No. Amount 2006-07 10 1.23 4 0.80 2007-08 8 0.62 2 0.43

13 CESS COLLECTED ON VARIOUS COMMODITIES FOR THE YEAR 2007-08.

SL. NO. NAME OF COMMODITY REVENUE (Rs. in Lakhs) 1 Tea including tea waste 42.55 2 Biris 332.05 3 Paper and paer Board 5.56

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