Central Excise & Service Tax - Jurisdiction of Chief Commissioner of Central Excise & Service Tax, Principal Commissioner/Commissioner of Central Excise & Service Tax, Commissioner of Central Excise & Service Tax (Appeals), and Commissioner of Central Excise & Service Tax (Audit) in the State of Kerala & UT of Lakshadweep - Central Excise - TRADE NOTICE NO. 02/2017 CENTRAL EXCISE

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE PRINCIPAL COMMISSIONER CENTRAL EXCISE, CUSTOMS SERVICE TAX COCHIN ZONE CENTRAL REVENUE BUILDING I.S. PRESS ROAD, KOCHI-682 018 C.No.1V/16/78/2016 - CC(KZ)- GST CELL Date: 21.06.2017 TRADE NOTICE NO. 02/2017 CENTRAL EXCISE Subject: Central Excise Service Tax - Jurisdiction of Chief Commissioner of Central Excise Service Tax, Principal Commissioner/Commissioner of Central Excise Service Tax, Commissioner of Central Excise Service Tax (Appeals), and Commissioner of Central Excise Service Tax (Audit) in the State of Kerala UT of Lakshadweep - reg. Attention of the Trade is invited to G.O.I. M.O.F. (Dept. of Revenue) Notification No. 13/2017 C.Ex. (NT) dated 09.06.2017 issued under the Rule 3 of Central Excise Rules, specifying the jurisdiction of Chief Commissioner, Principal Commissioner/ Commissioner of Central Excise Service Tax, Commissioner of Central Excise Service Tax (Appeals) and Commissioner of Central Excise Service Tax (Audit) respectively for the purposes of the Central Excise Act, 1944/ Finance Act 1994 and the Rules made there under. 2. The above Notification specifying the jurisdictions of the Chief Commissioner of Central Excise Service Tax, Principal Commissioner/ Commissioner of Central Excise Service Tax, Commissioner of Central Excise Service Tax (Appeals) and Commissioner of Central Excise Service Tax (Audit) will come into force from 22.06.2017 as notified vide Notification No. 17/2017 Central Excise (N.T) dated 19.06.2017. 3. Consequently, the jurisdictions of Divisions/ Ranges in the reorganised Commissionerates are brought to notice of the trade by this Trade Notice. 4. The major changes effected consequent to the issue of the aforesaid notification are as follows: At present, the Thiruvananthapuram, Cochin and Calicut Central Excise Service Tax Commissionerates in Kerala are under the jurisdiction of the Chief Commissioner of Central Excise, Customs Service Tax, Cochin Zone. Consequent to the above Notification coming into force, the Chief Commissioner of Central Excise, Customs Service Tax, Cochin Zone will be the Chief Commissioner of Central Excise Service Tax, Thiruvananthapuram Zone. The Commissioner of Central Excise Service Tax, Thiruvananthapuram will have jurisdiction over Districts of Thiruvananthapuram, Kollam, Pathanamthitta, Alappuzha and Kottayam in the State of Kerala. The Thiruvananthapuram Central Excise Service Tax Commissionerate will consist of 6 (six) Divisions, viz., Thiruvananthapuram South Division, Thiruvananthapuram North Division, Kollam Division, Pathanamthitta Division, Alappuzha Division and Kottayam Division. The Principal Commissioner of Central Excise Service Tax, Kochi will have jurisdiction over the Union Territory of Lakshadweep and Districts of Ernakulam, Idukki and Thrissur in the State of Kerala. The Kochi Central Excise Service Tax Commissionerate will consist of 7(seven) Divisions, viz., Ernakulam Division, Kakkanad Division, Aluva Division, Perumbavoor Division, Idukki Division, Chalakudy Division and Thrissur Division. The Commissioner of Central Excise Service Tax, Kozhikode will have jurisdiction over Districts of Palakkad, Malappuram Kozhikode, Wayanad, Kannur and Kasaragod in the State of Kerala. The Kozhikode Central Excise Service Tax Commissionerate will consist of 5(five) Divisions, viz., Palakkad Division, Malappuram Division, Kozhikode Rural Division, Kozhikode Urban Division, and Kannur Division. The jurisdictions of Commissioners of Central Excise Service Tax (Appeals) have also been modified. The Commissioners of Central Excise Service Tax (Appeals)-l, (Appeals)-II and (Appeals)-III, will be replaced by Commissioner of Central Excise Service Tax (Appeals), Kochi and will have the jurisdiction over the entire State of Kerala and the Union Territory of Lakshadweep Central Excise Service Tax (Audit), Kochi, will have the jurisdiction over the entire State of Kerala and the Union Territory of Lakshadweep Henceforth, Chief Commissioner, Thiruvananthapuram Zone will not have jurisdiction over the Mahe Commune of the Union Territory of Puducherry. The Chief Commissioner of Central Excise Service Tax, Thiruvananthapuram Zone, will have the jurisdiction over Central Excise Service Tax Commissionerates of Thiruvananthapuram, Kochi and Kozhikode, Commissioner of Central Excise Service Tax (Appeals), Kochi Commissioner of Central Excise Service Tax (Audit), Kochi. The Headquarters of Central Excise Service Tax Commissionerate, Thiruvananthapuram will be at I.C.E. Bhavan, Press Club Road, Statue, Thiruvananthapuram. The Headquarters of Central Excise Service Tax Commissionerate, Kochi will be at C.R. Building, I.S. Press Road, Cochin. The Headquarters of Central Excise Service Tax Commissionerate, Kozhikode will be at C.R. Buildings, Mananchira Road, Mananchira, Kozhikode, Kerala. The Headquarters of Commissioner of Central Excise Service Tax (Appeals), Kochi will be at C.R. Building, I.S. Press Road, Cochin. The Headquarters of Commissioner of Central Excise Service Tax (Audit), Kochi will be at C.R. Building, I.S. Press Road, Cochin. 5. The details of jurisdiction of the 3 (three) Central Excise Service Tax Commissionerates, Commissioner of Central Excise Service Tax (Audit) and Commissioner of Central Excise Service Tax (Appeals) under Chief Commissioner, Thiruvananthapuram Zone are given as Annexure to this Trade Notice. 6. The contents of this Trade Notice may be brought to the notice of all the constituent members of Trade and Industry. (Pullela Nageswara Rao) Chief Commissioner