Central Board of Excise and Customs (CBEC) comes under Department of Revenue, Ministry of Finance, Government of India. It deals with the tasks of formulation of policy concerning levy and collection of Customs & Central Excise duties and Service Tax, prevention of smuggling and administration of matters relating to Customs, Central Excise, Service Tax and Narcotics to the extent under CBEC's purview. Subordinate organizations under the administrative control of CBEC include Custom Houses, Central Excise & Service Tax Commissionerates which deal with actual implementation of policy & procedures laid down by the Board.
The organizational set-up of CBEC and its sub-ordinate offices is as depicted below:
For Organisational Setup of Office of Commissioner of Customs (Airport & Air Cargo), Chennai, CLICK HERE