Senior Vice-president/Vice-president/Members :
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.
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.
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:
Special 'A' normally deals with matters relating to valuation
disputes both in Customs and in Excise.
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reference to which it was issued, has been superseded.
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.