Officers under this Act
Admin
The Government shall, by notification, appoint
the following classes of officers for the purposes of this Act, namely:––
(a) Principal Chief Commissioners of Central Tax or Principal Directors General
of Central Tax,
(b) Chief Commissioners of Central Tax or Directors General of Central Tax,
(c) Principal Commissioners of Central Tax or Principal Additional Directors
General of Central Tax,
(d) Commissioners of Central Tax or Additional Directors General of Central
Tax,
(e) Additional Commissioners of Central Tax or Additional Directors of
Central Tax,
(f) Joint Commissioners of Central Tax or Joint Directors of Central Tax,
(g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax,
(h) Assistant Commissioners of Central Tax or Assistant Directors of
Central Tax,and
(i) any other class of officers as it may deem fit:
Provided that the officers appointed under the Central Excise Act, 1944 shall be
deemed to be the officers appointed under the provisions of this Act.