CENTRAL EXCISE
Due to the area based exemption applicable vide Notification No.56/2002-CE and 57/2002-CE both dated 14.11.2002, this Commissionerate has become the HUB of the manufacturing units. The main advantage of these Notifications is that the units pays Central Excise duty and gets refund of Central Excise duty paid through Current Account (PLA) only. Besides the duty is refunded back the consumer unit also gets full CENVAT credit of the duty.

REVENUE (CENTRAL EXCISE) 

# DESCRIPTION

Revenue 
(In Crores)

2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
01 Gross Revenue paid through PLA 477.51 548.99 693.81 936.31 407.32 440.35 465.43
02 Refund 344.43 417.17 566.98 819.35 141.03 136.56 157.82
03 Net Revenue 133.08 131.82 126.83 116.96 266.30 303.79 307.75
04 CENVAT 567.98 751.57 810.30 1020.87 1289.98 1357.02 1415.75

CUSTOMS REVENUE
The Customs is negligible; there are no import taking place through this Commissionerate. 

SERVICE TAX
The levy of Service tax is not applicable in the State of Jammu & Kashmir vide Notification No.01/2002-ST dated 01.03.2002.

RIGHT TO INFORMATION ACT.
This Act is also not applicable in the State of Jammu & Kashmir.