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2.02 President :

He is the administrative head of the tribunal exercising jurisdiction over the whole of India, in matters pertaining to the Tribunals administration. In addition, he has the same jurisdiction as that of a Bench over which he presides. The Jurisdictions of the various Benches are set out in paras 2.04 and 2.05.

2.03 Senior Vice-president/Vice-president/Members :

The jurisdiction of each of these authorities is co-terminous with that of the Bench over which he presides or of which he is a Member. He has jurisdiction in respect of any case specifically assigned to him by the President.

2.04 As on 16.2.1986 there were 5 Special Benches designated as Special Bench A, B1, B2, C and D. These are located at New Delhi. The Special Benches normally deal with matters involving, inter alia, classification disputes and/or valuation disputes. The jurisdiction of the Special Benches has been set out in Order No. 19(Tech)/1986 dated the 15th September, 1986. The allocation of work among the various Special Benches is as follows:

  1. Special 'A' normally deals with matters relating to valuation disputes both in Customs and in Excise.
  2. The remaining 4 Special Benches deal with classification disputes. Their jurisdiction is based on the respective chapters or items of the Customs Tariff or the Central Excise Tariff as the case may be. The jurisdiction of these 4 Classification Benches B1, B2, C and D is given in Order No. 19(Tech)/1986; dated the 15th September 1986, reproduced at Appendix 3. For convenience, lists showing the brief description of the goods dealt with by each of the Classification Benches were given in the Circular dated the 20th October, 1982 (Appendix.4). This Circular can still be usefully referred to, although Order No.3 of 1982, with reference to which it was issued, has been superseded.
  3. Among the 4 Special Benches dealing with classification disputes, the jurisdiction will be determined with reference to the Tariff Items under which the goods in question have been classified by the authority against whose order the appeal or application to the Tribunal is filed.