भारत सरकार

वित्त मंत्रालय

राजस्व विभाग

केंद्रीय अप्रत्यक्ष कर एवं सीमा शुल्क बोर्ड

लॉजिस्टिक्स निदेशालय

सीमा शुल्क एवं अप्रत्यक्ष कर

चतुर्थ तल, ‘ए’ विंग, लोक नायक भवन, खान मार्केट, नई दिल्ली-110003

1% Incremental Revenue Scheme as Incentive for CBEC

  • Formulation of proposals under the 1% Incremental Revenue Scheme.

With a view to encouraging greater effort at garnering revenues to the Government, a scheme under which an amount equal to 1% of the incremental revenue has been earmarked as incentive provision for enhancing the organizational efficiency, infrastructure and wherewithal has been introduced by the Government in 2006-07 for revenue generating/earning/ collecting Ministries/ Departments.

For implementation of the 1% Incremental Revenue scheme, two Committees have been constituted by the Board for formulating proposals for utilization of funds under the scheme. The first Committee is headed by DG (HRD) and comprises Commissioner (Coord.), Commissioner (Anti-Smuggling), ADG (I & W), Commissioner (Logistics), F.A. or his nominee, and one representative each from Directorate of Systems, DG, NACEN, Pr. CCA, CBEC as special invitee. The second Committee comprises three Director Generals, namely, DG (CEI), DG (RI), and DG (HRD). Commissioner (Logistics) is the Nodal officer for implementation of 1% Incremental Revenue scheme.

The Department works out the details of relevant schemes based on the principle of enhanced provisions for augmenting operational efficiency arising out of the incremental revenues earned beyond the budget targets on the basis of following guidelines:

  • Schemes should be formulated for improving the permanent infrastructure or assets and intended towards long-term benefits of the Department.
  • Schemes which are basically consumption oriented and recurring in nature should be avoided.

Proposals/suggestions received from field formations are scrutinized as per the above broad guidelines at the level of Commissioner (Logistics). The proposals found in conformity of the broad guidelines for formulating the proposals are placed for consideration of the Board through the two Committees, constituted for utilization of funds available under the scheme. Proposals approved by the Board are submitted to IFU for obtaining sanction of the competent authority.