Designation of Excise Officers as Customs Officers clarifies which officer ranks may perform customs functions in export oriented zones. The notification substitutes the Table entry for S.No. 7 in Notification No.38/2001-Central Excise (N.T.), designating specified Central Excise officer ranks - Commissioner, Additional Commissioner, Joint Commissioner, Assistant Commissioner or Deputy Commissioner, and subordinate tiers - to act as Customs officers for Export Processing Zones, Special Economic Zones, and jurisdictions containing hundred percent export oriented undertakings, under the powers conferred by section 2(b) of the Central Excise Act, 1944 read with the Central Excise Rules, 2002.