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Definition of "Central board of excise and customs"

Central Board of Excise and Customs (CBEC) is a statutory board constituted under Central Boards of Revenue Act, 1963 and is subordinate to the Department of Revenue under the Ministry of Finance, Government of India. The Board is the administrative authority for its subordinate organizations, including Custom Houses, Central Excise Commissionerates and the Central Revenues Control Laboratory.

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