Ø Customs Act, 1962: Regulations for clearance of imported and export goods.
Ø Customs Tariff 2005-2006: Regulates levy of customs duties on all imported goods.
Ø Customs Manual: Circulars clarifying the various sections and clauses relating to clearance of goods and the facilities available thereon.
Ø Central Excises and Salt Act, 1944: Regulates levy of central excise duties on goods manufactured within India .
Ø Central Excise Tariff 2005-2006: Regulates central excise duty structure.
Ø Central Excise Manual: Contains instructions and circulars touching central excise regulations.
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