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Appropriation
Accounts: This indicate the expenditure (Both voted
and charged) of the Government compared with the amount
of Voted Grant ad Charged appropriation for different
purposes as specified in the schedule appended to the
Appropriation Act passed by the Parliament.
Finance
Accounts: This comprises the Grant of the Central
Board of Excise and Customs and represents the accounts
of the receipt and outflow to/from the Consolidated
Fund of India and the Public Accounts along with the
financial results and account of the Public Bodies/institutions
and assets as recorded in the accounts.
Analysis
of Fund Flow: Fund flow statement indicates the
flow of funds in Consolidated Fund of India and Public
Accounts as a result of transactions by the Central
Board of Excise and Customs.
Revenue
Receipt: The Central Board of Excise and Customs
is the largest revenue earning Department of the Central
Government. The total amount of various types of taxes
and duties collected under the Central Board of Excise
and Customs constitutes the corpus of Revenue Receipt.
Revenue
Expenditure: This involves the expenditure incurred
in Customs and Excise Establishments (Commissionerates/
Directorates).
Capital
Expenditure: Expenditure incurred on acquisition
of aspects/material of a permanent nature is classified
as Capital Expenditure.
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