Amends Notification No.20/2006-Central Excise (N.T) dated the 30th September, 2006 in respect of LTU-Chennai (Procedure to be followed by a person to be eligible to opt as Large Tax Payer Unit under Central Excise and Service Tax) - 040/2007 - Central Excise - Non Tariff

Large taxpayer unit eligibility expanded to include Chennai income tax commissioners alongside Bangalore commissioners.

The Central Government amends Notification No.20/2006 Central Excise (N.T.) by substituting, after item (iii) of paragraph 2, the previous reference to two Bangalore Chief Commissioners (with exclusions) with a revised list naming Chief Commissioner of Income tax Bangalore I (other than revenue district of Tumkur), Chief Commissioner of Income tax Bangalore II (other than district of Kolar), and additionally Chief Commissioner of Income tax Chennai I and Chief Commissioner of Income tax Chennai II, under the authority of sub rule (ea) of rule 2 of the Central Excise Rules, 2002 and sub rule (cccc) of rule 2 of the Service Tax Rules, 1994.