" IRS OFFICERS PROMOTED FROM THE GRADE OF SUPERINTENDENT OF CENTRAL EXCISE ARE ALSO MEMBERS OF AIACEGEO. THIS IS THE ONLY ASSOCIATION FOR SUPERINTENDENTS OF CENTRAL EXCISE AND IRS OFFICERS PROMOTED FROM THE GRADE OF SUPERINTENDENT OF CENTRAL EXCISE THROUGH OUT THE COUNTRY . President Mr.T.Dass and SG Mr. Harpal Singh.

Tuesday, 8 January 2019

Creation of separate service for CGST/Central Excise Executive Officers


ALL INDIA ASSOCIATION OF CENTRAL EXCISE
GAZETTED EXECUTIVE OFFICERS
President:                                      Address for communication:                                       Secretary General:
A. Venkatesh                          240, Razapur, Ghaziabad-201001 (U.P.)                                              Ravi Malik
Mob.7780255361   mail Id:ravimalik_sweet@yahoo.com, Site: cengoindia.blogspot.in      Mob.9868816290
Vice Presidents: Apurba Roy, P. C. Jha (East); A. K. Meena, Somnath Chakrabarty (west); Ashish Vajpayee, Ravi Joshi (North); B. Pavan K. Reddy, M. Jegannathan (South); K.V. Sriniwas, T. J. Manojuman (Central) Joint Secretaries: Ajay Kumar, R. N. Mahapatra (East); B. S. Meena, Sanjeev Sahai (West); Harpal Singh, Sanjay Srivastava (North); M. Nagraju, P. Sravan Kumar (South); Anand Kishore, Ashutosh Nivsarkar (Central)
Office Secretary: C. S. Sharma Treasuer: N. R. Manda Organising Secretary: Soumen Bhattachariya
(Recognised by G.O.I., Min. of Fin. vide letter F.No. B. 12017/10/2006-Ad.IV A Dt.21.01.08)
Ref. No. 08/AIB/G/19                                                                          Dt. 08.01.19
To,
Sh. Pranab Kumar Das,
Chairman, CBIC,
North Block, New Delhi.
Sub: Creation of separate service for CGST/Central Excise Executive Officers to keep temporary posts of Asstt. Commissioner intact against functional requirement under GST.
Sir,
            As your goodself knows, it is to submit with due regards that 2118 temporary posts of Asstt. Commissioner created during the last cadre restructuring have been extended further for three years only with the condition not to be extended further. Needless to submit that the CBIC can’t afford to abolish these posts under GST era at any stage on account of being functionally required. This requirement will be on regular increase with the passage of time on account of regular increase in assessee base under GST and also increase in Export and Import alongwith other Customs related work in future.
            2. So, the CBIC has to devise a mechanism not only to keep the said pots intact but also enhance the number of posts at Group ‘A’ entry/STS and higher levels for the future for smooth functioning of indirect tax administration. The only feasible mechanism for the same seems to create a separate service for CGST/Central Excise Executive Officers during the ensuing cadre restructuring or even independent of it converting the temporary posts into regular as part of this service independent of Indian Revenue Service. The creation of the separate service for CGST/Central Excise Executive Officers will not only protect the stature of the Indian Revenue Service but it will also enhance the career prospects of the officers joining at the level of Inspector. Otherwise, there will come a day on which the Chairman of the CBIC and the Asstt. Commissioner may belong to same batch if the stature of the Indian Revenue Service is not protected taking such measure.  
            3. The Recruitment Rules under this service may be framed prescribing the qualifying services in consonance of the DOPT OM No. AB-14017/61/2008-Estt.(RR) dt. 24.03.09 without trifurcating the cadre at group ‘B’ non-gazetted/group ‘B’ gazetted level. This OM stipulates the promotion of the Inspector grade (Level-7) to the grade of Joint Commissioner, Additional Commissioner & Commissioner respectively after completion of 12, 17 & 20 years of service. The validity of this OM was also not questioned by the CBIC during the presentation of the last cadre restructuring proposal on 18.01.11 but CBIC showed its inability to implement the same due to the want of the required number of vacancies/posts. A little deviation from the above mentioned DOPT guidelines, already framed with due diligence & application of mind, may be understood but the non-implementation of the same at all is never understandable. If the grant of the prescribed grade is not possible within 20 years, we may be granted the same after completion of 21, 22, 23, 24, 25, 26, 27, 28, 29 or even 30 (after completion of 1½ times of qualifying service based on the precedent of CSS of promoting all the Section Officers to the STS post of Under Secretary after completion of 1½ times of qualifying service in 1999) years. In CSS, they still have provisions of in-situ promotions upto the level of Joint Secretary.
4. Accordingly, the Association suggests to frame the Recruitment Rules for CGST and Customs Executive Service on the CSS pattern to benefit already stagnated as well as new generations of the officers prescribing qualifying service as follows based on the above mentioned OM of DOPT after unifying all of 3 categories into single stream (without trifurcating the single cadre) at group ‘B’ non-gazetted (Inspector) as well as group ‘B’ gazetted (Superintendent) level as below– 
(i) 2 years for promotion to the post of Superintendent in Level-10 after joining as Inspector (Level-8) as the analogous counterparts in CBI having established parity with our Inspector and Superintendent, Inspector and DSP of CBI, have already been placed under Level-8 and Level-10 respectively. 
(ii) 6 years for promotion to a post with a grade pay of Rs. 6,600/- (Level-11) after joining as Inspector.
(iii) 11 years for promotion to a post with a grade pay of Rs. 7,600/- (Level-12) after joining as Inspector.
(iv) 16 years for promotion to a post with a grade pay of Rs. 8,700/- (Level-13) after joining as Inspector.
(v) 19 years for promotion to a post with a grade pay of Rs. 10,000/- (Level-14) after joining as Inspector.
            (vi) and so on.
            5. In addition to the above residency periods and keeping in view the extraordinarily acute stagnation of Central Excise/CGST executive officers, there should kindly be incorporated the permanent provisions in the recruitment rules  grant automatically the NFU to the higher grade as soon as he/she completes 1½ times of qualifying service in r/o any grade. This will not only remove the regional disparities but will also grant the opportunity to our officers to reach higher levels like the common entry counterparts f other departments. Accordingly, the draft Recruitment Rules are enclosed herewith regarding the creation of the CGST and Customs Executive Service for your kind consideration.
            6. In view of the above, it is requested to create a separate service for our executive officers based on the enclosed draft. It will not only be in the interest of the CBIC and government revenue but will also be in the interest of Indian Revenue Service as well as executive officers joining the job at the level of Inspector. If required, the Association may kindly be called to discuss the modalities of this service.
            Thanking You,           
                                 Yours sincerely,
Encl: As above.                                                                                                                      
(RAVI MALIK),
Secretary General.
Ministry of Finance, Department of Revenue
NOTIFICATION
New Delhi, the     , 2019
G.S.R.  (E).— In exercise of the powers conferred by the proviso to article 309 of the Constitution, the President hereby makes the following rules, namely
1.                  Short title and commencement.-(1) These rules may be called the CGST and Customs Executive Service Rules, 2019.
(2) These will come into force on the date of their publication in the Official Gazette.
2.                  Definitions— In these rules, unless the context otherwise requires.-
(a) "appointing authority" in relation to any grade means the authority empowered under the Central Civil Services (Classification, Control and Appeal) Rules, 1965 to make appointments to that grade;
(b) "appointed day" means the date on which these rules come into force;
(c) "approved service" in relation to any grade means;
(i)                                in respect of an officer recruited directly to that grade, period or periods of regular service rendered in that grade, including period or periods of absence during which he would have held a post on regular basis in that grade but for his being on leave or otherwise not being available to hold such post, from the first day of July of the year, following the year in which the examination for direct recruitment was held or from the day when the vacancy again which the officer has been recruited was created or intimated to the concerned authority/body, whichever is earlier;
 (ii) in respect of an officer recruited to that grade on the basis of length of service in the lower grade, period or periods of regular service rendered in that grade, including period or periods of absence during which he would have held a post on regular basis in that grade but for his being on leave or otherwise not being available to hold such post, from the first day of July of the year for which the recruitment was made:
(d)       "authorised strength" in relation to any grade of the Service means the strength of duty posts in that grade, as specified in rule 5, against which regular appointments may be made;
(e)       "cadre' means the group of posts in the grades of Commissioner or above, Addl. Commissioner (Grade-III- NFSG of Junior Administrative Grade), Joint Commissioner (Grade-IV- Junior Administrative Grade), Deputy Commissioner (Grade-V-Senior Time Scale), Superintendent and Inspector of CGST and Customs in any of the CGST and Customs Zone specified in column (2) of the First Schedule and in all the Offices specified against such Zone in column (3) of that Schedule;
"Cadre-unit" means the CGST and Customs Zone as specified in column (2) of the First and Second Schedule;
(g)     "Cadre Controlling Authority" in relation to officers appointed to any grade of CGST and Customs means the Central Board of Indirect Tax and Customs (CBIC) in the Department of Revenue under the Ministry of Finance;
(h)    "cadre officer" in relation to any grade means a member of the CGST and Customs Executive Service;
(i)      "Commission" means the Staff Selection Commission;
(j)      "Common seniority list" in relation to any grade means the seniority list of officers of that grade serving in all the cadre units specified in the First Schedule as on the appointed day and revised annually in accordance with the regulations issued by the CBIC as per the guidelines issued by the Department of Personnel and Training (DOPT).
(k) "direct recruit" means a person recruited on the basis of a competitive examination through the Staff Selection Commission;
(1) "duty post" in relation to any Grade of the service means a Cadre post held by officers of the service on a substantive basis in any post specified in the second Schedule;
(m)  "grade" means any of the grades specified in Rule 3.
(n)     "prescribed" means prescribed by the rules made by the Central Government under these rules;
(o)  "permanent officer" means a person who has been confirmed in Service;
(p)  “probationer" means an officer directly recruited to the Inspector grade;
(q)  "range of seniority" in relation to any grade means the zone of consideration in the common seniority list for that grade specified by the Central Board of Indirect tax and Customs in the Department of Revenue under the Ministry of Finance for holding of meeting of Departmental Promotion Committee (DPC) for promotion and preparation of Select List in accordance with the guidelines issued by the Department of Personnel and Training (Ministry of Personnel, Public Grievances and Pensions).
(r)   “regular officer" in relation to any grade means a person who has been appointed against a long term vacancy either through direct recruitment or through promotion from Select List and who has completed the period of probation (in the case of direct recruit) under rule 13 to the satisfaction of the appointing authority;
(s)    "regular vacancies" in relation to a grade includes vacancies arising out of death, retirement, promotion, resignation, deputation or transfer or long leave of incumbents;
(t)     "Schedule" means a Schedule to these rules;
(u)    "Select List" in relation to the Commissioner & above, Addl. Commissioner (Grade III), Joint Commissioner (Grade IV), Deputy Commissioner (Grade-V), Superintendent and Inspector means the Select List or Panel prepared in accordance with the guidelines issued by the DOPT to be followed by the DPC for promotion to that grade.
(v)    "Service" means the CGST and Customs Executive Service;
3.                                                          Composition of the Service.- (1) There shall be six Grades in the
Service which are classified into two groups as given below:‑
S.No.
Group of
post/grade
Grade
Classification .
(1)
(2)
(3)
(4)
1
A
Above
Central Civil Service Group A
Executive
2
A
Commissioner
Central Civil Service Group A
Executive
       3
A
Additional Commissioner (Grade-III- NFSG of Junior Administrative Grade)
Central Civil Service Group A
Executive
4
A
Joint Commissioner (Grade-IV- Junior Administrative Grade)
Central Civil Service Group A
Executive
5
A
Deputy Commissioner (Grade-V-Senior Time Scale)
Central Civil Service Group A
Executive
6
A
Superintendent
Central Civil Service Group A
Executive (the counterparts of our Inspectors are promoted to group A in IB, CBI etc. and also Hindi/official language wing of CBEC)
7
B
Inspector
Central Civil Service Group B
Executive
(2) The posts in the Commissioner & above, Additional Commissioner, Joint Commissioner, Deputy Commissioner and Superintendent Grade will be Group ‘A’ gazetted post and those in the Inspector Grade will be Group ‘B’ gazetted post.
4.                .                Combined Gradation List of Officers of the CGST and Customs Executive Service. – (1) There shall be a single combined gradation list called Common Seniority List for each grade of the Service specified in rule 3.
(2) The Common Seniority List for each grade of the Service shall be prepared as on 1st January of every year.
5. The authorized cadre strength of the Service.- (1) The authorized strength of various Grades of the Service shall be as specified in Table below:-
Table (on the basis of CR proposal in 2010-11, CSS cadre strength & DOPT OM No. AB. 14017/48/2010-Estt (RR) dated 31.12.2010) (subject to change as per cadre restructuring after every 5 years particularly in r/o stagnation)
S.No.
Name of the Grade
Sanctioned strength
Existing/ Proposed
(1)
(2)
(3)
1
Above
1/3rd of 170 (in-situ)
2
Commissioner
170 in-situ (50% of existing Commissioner posts)
3
Additional Commissioner (Grade-III- NFSG of Junior Administrative Grade)
2323 (in proportion of DS to Director in CSS inclusive of 50% of existing JC/ADC posts)
4
Joint Commissioner (Grade-IV- Junior Administrative Grade)
3683 (1/3rd of 11048 inclusive of 50% of existing JC/ADC posts)
5
Deputy Commissioner (Grade-V-Senior Time Scale)
Existing 3143 (being 50% of regular AC and DC+temporary AC converting the post of AC to DC)+new 7905. Total 11048 in proportion of SO to US in CSS  
6
Superintendent
21585(proposed originally by CBIC as in 2010-11))
7
Inspector
 51000 to deal with 36 lac CGST assessees+Hqrs+Audit+Antievasion+Customs (31104 were proposed originally by CBIC as in 2010-11)
TOTAL
69260
       
(2) There shall be a Deputation Reserve of twenty percent, Leave Reserve of three percent and Training Reserve of one percent of the sanctioned strength of officers of Grade of Deputy Commissioner and above.
(3)        The percentage of posts referred to under sub-rule (2) of this rule shall be in addition to the sanctioned strength indicated under column (3) of the Table referred to in sub-rule (1) in respect of posts mentioned against serial number 1 to 5.
(4)     The posts in the grade of Joint Commissioner to Commissioner and above shall be included in the strength of Deputy Commissioner till such time the eligible persons for promotion are not available under these rules.
(5) The rules will be implemented first bringing parity in promotions for common entry counterparts of CBIC, i.e., Inspectors, PO’s & Examiners.
6.       The cadre unit-wise distribution of posts of different grades of the CGST and Customs Executive Service cadre mentioned in rule 5 above is given in the Second Schedule.
7.     Initial Constitution of a Cadre unit.- The regular officers for all grades of the Service on the day on which a cadre-unit is initially constituted shall be determined by the Central Government.
8.    Posting of cadre officers.-  Every cadre officer shall, unless he/she is on leave or otherwise not available for holding a duty post, be posted against a duty post of the appropriate Grade in the cadre unit.
9.           Duty posts to be held by cadre officers.- Every duty post in the Service shall be held by a cadre officer of appropriate grade.
10.       Confirmation.-  Confirmations of all CGST and Customs Executive Service officers shall be made only once at the entry level into the Service.
11. Recruitment to      Commissioner & above, Senior Selection Grade, Selection Grade and Grade I.‑
(1)        The vacancies in the Grade above the Commissioner shall be filled by promotion of officers of Commissioner Grade (in-situ) who have rendered not less than twenty two years service after joining in Inspector Grade and are included in the Select List or Panel for the said Grade prepared and published annually as per the procedure prescribed by the DOPT for holding of DPC meeting for such promotion. The officer will be granted NFU of above the Commissioner grade as and when he/she completes 1½ times of service of residency period after joining in Inspector Grade, if he/she is not promoted to above the Commissioner Grade within residency period.
(2)        The vacancies in the Commissioner Grade shall be filled by promotion of officers of Addl. Commissioner Grade who have rendered not less than nineteen years service after joining in Inspector Grade and are included in the Select List or Panel for the said Grade prepared and published annually as per the procedure prescribed by the DOPT for holding of DPC meeting for such promotion. The officer will be will be granted NFU of the Commissioner grade as and when he/she completes twenty eight and half years of service after joining in Inspector Grade, if he/she is not promoted to the Commissioner Grade within qualifying service/residency period. The officer further will automatically be granted the Chief Commissioner scale after thirty four & half years of service.
(3)        The vacancies in the Additional Commissioner (Grade-III- NFSG of Junior Administrative Grade) Grade shall be filled by promotion of officers of Joint Commissioner Grade who have rendered not less than sixteen years of service after joining in Inspector Grade. The officer will be will be granted NFU of the Addl. Commissioner grade as and when he/she completes twenty four years of service after joining in Inspector Grade, if he/she is not promoted to the Addl. Commissioner Grade within qualifying service/residency period.
(4)        The vacancies in the Joint Commissioner (Grade-IV- Junior Administrative Grade) Grade shall be filled by promotion of officers of Deputy Commissioner Grade who have rendered not less than eleven years service after joining in Inspector Grade and are included in the Select List or Panel for the said Grade prepared and published annually as per the procedure prescribed by the DOPT for holding of DPC meeting for such promotion. The officer will be will be granted NFU of the Joint Commissioner grade as and when he/she completes sixteen and half years of service after joining in Inspector Grade, if he/she is not promoted to the Joint Commissioner Grade within qualifying service/residency period.
(5)        The vacancies in Deputy Commissioner (Grade-V-Senior Time Scale) Grade shall be filled by promotion of officers of the Superintendent Grade who have rendered not less than six years service after joining in Inspector Grade and are included in the Select List or Panel for the said Grade of the Service prepared and published annually as per the procedure prescribed by the DOPT for holding of DPC meeting for such promotion. The officer will be granted NFU of the Deputy Commissioner grade as and when he/she completes nine years of service after joining in Inspector Grade, if he/she is not promoted to the Deputy Commissioner Grade within qualifying service/residency period.
(6)              The vacancies in Superintendent Grade shall be filled by promotion of officers of the Inspector Grade who have rendered not less than two years service after joining in Inspector Grade and are included in the Select List or Panel for the Superintendent Grade prepared and published annually as per the procedure prescribed by the DOPT for holding of DPC meeting for such promotion. The officer will be granted NFU of the Superintendent grade as and when he/she completes three years of service after joining in Inspector Grade, if he/she is not promoted to the Superintendent Grade within qualifying service/residency period.
12. Recruitment to the Inspector Grade. –
(a) Sixty seven per cent of the regular vacancies in the Inspector Grade in the cadre shall be filled by direct recruitment of graduates as may be notified by the Central Board of Excise and Customs on the basis of results of a Competitive Examination held by the Staff Selection Commission once in a year for this purpose. The remaining thirty three percent vacancies shall be filled by promotion on the basis of seniority from Senior Tax Assistants of the respective Cadre units.
(b) The appointments of the persons whose names have been included in the Select List shall be made in the order of seniority in that Select List. For the purpose of this rule a Select List or panel for the Inspector Grade shall be prepared and published annually as per the procedure prescribed by the DOPT for holding of DPC meeting for such promotion.
13. Probation.- (1) Every officer directly recruited to the Inspector Grade shall initially be appointed on probation, the period of probation being one years from the date of appointment.
(2)             The period of probation specified in sub-rules (1) may, if the appointing authority deems fit, be extended in any case, but the total period of extension of probation shall not, save where it is necessary by reason of any departmental or legal proceedings pending against the officer, exceed one year.
(3)             During probation, a member of the Service may be required to undergo such training and to qualify such tests as the Central Board of Excise and Customs may prescribe from time to time.
14. Confirmation of probationers.- Until a probationer appointed to Inspector Grade of the Service has completed his probation in a manner to be determined by Regulations to the satisfaction of the appointing authority, he shall not be eligible for confirmation in Service. An officer shall continue to be on probation till he is confirmed under this rule or is discharged or reverted under rule 15. He/she will automatically be confirmed as soon as he/she completes the probation period.
15. Discharge or reversion of probationers.- (1) A probationer who has no lien on any post under the Central Government or any State Government shall be liable to be discharged from the Service at any time if on the basis of his performance or conduct during probation, he is considered unfit for further retention in the Service.
(2) A probationer who holds a lien on a post under the Central Government or any State Government may be reverted to such post at any time for the reasons specified in sub-rule (1).
(3)              A probationer who is not considered suitable for confirmation at the end of the period of probation specified in sub-rule (1) of rule 13 or at the end of the extended period of probation, if any, under sub-rule (3) of that rule, shall be discharged or reverted in accordance with sub-rule (1) or sub-rule (2), as the case may be.
(4)              A member of the Service on probation in Inspector Grade who is not considered suitable for continuance in that Grade during or at the end of the period of probation specified in sub-rule (2) of rule 13 or the extended period, if any, under sub-rule (3) of that rule, shall be reverted to the next lower grade of the Service or to the concerned grade of the Ministerial Service of the Department, as the case may be, from which he was appointed on probation to the grade of the Service.
16.       Seniority.- (1) The relative seniority of members of the Service appointed to any Grade before the appointed day shall be regulated by their relative seniority as determined before the said date:
Provided that, if the seniority of any such officer had not been specifically
determined before the said date, it shall be as determined by the Central Board of Indirect tax and Customs as per the guidelines issued by the DOPT.
(2) The seniority of persons appointed to any Grade after the appointed day shall be determined as follows, namely: -
I.                    Commissioner & above, Additional Commissioner, Joint Commissioner, Deputy Commissioner and Superintendent Grade.‑
The inter-se seniority of officers appointed to the Grade after the appointed day shall be regulated by the order in which their names are included in the Select List for the Grade:
II.               Inspector’s Grade.-
(i) Regular Officers
(a) Direct recruits shall be ranked inter-se in the order of merit reckoned on the basis of final ranking obtained in the examination conducted by the Staff Selection Commission, the recruits of an earlier examination being ranked senior to those of a later examination:
(b)  Persons appointed regularly to a Grade from the Select List for the Grade shall be ranked inter-se according to the order in which they are so appointed;
(c)  The relative seniority of direct recruits to a Grade and persons regularly appointed to the Grade from the Select List for the Grade shall be regulated in accordance with the provisions of Regulations made in this behalf by the CBIC as per the guidelines issued by the Department of Personnel and Training.
17.  Pay.- The scales of pay attached to the various Grades of the Service shall be as follows: -
S.No.
Name of the Grade
Scale of Pay
(1)
(2)
(3)
1
Above Commissioner
Rs 37400-67000 (PB-4)+Rs 12000 (Grade Pay)
2
Commissioner
Rs 37400-67000 (PB-4)+Rs 10000 (Grade Pay)
3
Additional Commissioner (Grade-III- NFSG of Junior Administrative Grade)
Rs 37400-67000 (PB-4)+Rs 8700 (Grade Pay)
4
Joint Commissioner (Grade-IV- Junior Administrative Grade)
Rs 15600-39100 (PB-3) + Rs 7600 (Grade Pay)

5
Deputy Commissioner (Grade-V-Senior Time Scale)
Rs 15600-39100 (PB-3) + Rs 6600 (Grade Pay)
6
Superintendent
Rs 15600-39100 (PB-3) + Rs 5400 (Grade Pay) (our counterparts of CB, IB etc. have already been placed in this scale)

7
Inspector
Rs 9300-34800 (PB-2) + Rs 4800 (Grade Pay) at par with inspector of CBI
Note: The non-functional pay scale of Rs 15600-39100 (PB-3) +Rs6600 (Grade Pay) is admissible to the Superintendent grade of the Service on completion of 4 years of approved service in that grade. The Superintendents, who are granted this non-functional pay scale will continue to remain in Superintendent cadre and their eligibility for promotion to the Deputy Commissioner Grade of the Service will be reckoned on the basis of total period, spent in both the scales of Superintendent, counted together.
18. Regulation of Pay.- (1) The pay and increments of officers of the various Grades shall be regulated in accordance with the Rules relating to pay of Central Civil Services.
19. Inter-cadre transfers.-- The Central Board of Indirect Tax and Customs shall be the competent authority to transfer a cadre officer of any Grade from one cadre unit to another in accordance with the guidelines framed in this regard.
20.   Constitution of new cadre units.- (1) The CBIC shall be the competent authority to amend, modify, merge and create additional cadre units as given in the First Schedule.
(2) The authorised strength and the regular officers in each Grade in any new cadre unit initially constituted under sub-rule (1) shall be as determined by the CBIC.
(3) After a new cadre unit has been constituted under sub-rule (1) and its initial constitution determined under sub-rule (2), all the other provisions of these rules shall apply to such cadre unit.
21.      Regulations.- The CBIC may make regulations, not inconsistent with these rules, to provide for all matters for which provision is necessary or expedient, for the purpose of giving effect to these rules.
22.     Residuary matters.- In regard to matters not specifically covered by these rules or by regulations or orders made or issued there under, or by special orders, the members of the Service shall be governed by the rules, regulations and orders applicable to the Central Civil Services in general.
23. Power to relax. - Where the Central Government is satisfied that the operation of any of these rules causes undue hardship in any class or category of persons or posts, it may dispense with or relax the requirement of the rule to such extent and subject to such conditions, as it may consider necessary.
24. Repeal and savings.- The Recruitment Rules, as amended from time to time, in force before the commencement of these rules in respect of the grades referred to in these Rules are hereby repealed or deemed to be amended subject to any notification, rule, regulation, order or notice issued, or any appointment or declaration made, or exemption granted or any penalty or fine imposed or any other thing done or any other action taken under the previous rules or regulations and in force immediately before such commencement shall so far as it is not inconsistent with the provisions of these rules, be deemed to have been issued, made, granted, done or taken under the corresponding provisions of these rules.
  25. Reservations.- Nothing in these rules shall affect reservations, relaxation and other concessions required to be provided for the Scheduled Castes and the Scheduled Tribes and other special categories of persons in accordance with the orders issued by the Central Government from time to time in this regard.
26. Interpretation.- Where any doubt arises as to the interpretation of any of the provisions of these rules, or the regulations made there under, the matter shall be referred to the CBIC who will decide the matter in consultation with the DOPT.
First Schedule (See Rule 2(e), 2(f) and 20)
Names of CGST and Customs Zones and Commissionerates where the CGST and Customs Executive Service Rules, 2019 apply (subject to change as per reorganization under cadre restructuring after every 5 years)
S. No.
Names of Cadre Units
Names of participating Zones, Commissionerates
(1)
(2)
(3)
Second Schedule (See Rule 6)
Sanctioned Strength of various grades of Central Excise and Customs Service (as per reorganization and to be reviewed after every 5 years under cadre restructuring in relation of stagnation vs functional requirement)
S. No.
Names of Cadre Units
Sanctioned Strength
Remarks


Inspector
Superintendent
Dy. Commissioner
Joint Commissioner
Addl Commissioner

(1)
(2)
(3)
(4)
(5)
(6)
(7)