Work distribution among CBEC sections clarifies section responsibilities to ensure technical references route to the correct policy unit. Directs strict adherence to a detailed section wise allocation of technical, legislative and administrative functions across the Central Board of Excise & Customs, requiring that all technical references to the Board identify the specific Policy Section concerned so matters are routed and processed expeditiously. The circular assigns tariff classification, valuation, exemptions, legislative drafting, Service Tax and Customs policy, audit and judicial functions, anti smuggling and export related schemes to designated Sections and records contact points for coordination.