The Directorate is also charged with the preparation
and updation of all central manuals on Customs and
Central Excise. For this purpose, it is within the
competence of the Directorate General to scrutinise
all orders and rulings issued by Commissioner on the
interpretation of the law and of the Tariff from time
to time. However Board’s approval is required
before any orders or rulings of the Commissioner is
rejected by the Directorate. The Directorate General
is also required to help the Commissioners in scrutinising
any local supplements or Departmental Manuals they
may find necessary to issue.
About DGICCE
