Very much true, but there are also news that new department namely Pakistan or Inland revenue services would be established by the Presidential Ordinance, and Customs group officers will be asked to join IRS which would be irrevocable afer joining IRS. So it may be a temporary settlement that Member Excise would be from Customs but once IRS is established, positively member would be from IRS - (INCOME, SALES & EXCISE TAX). Ultimately after 1981 once again Sales and excise would come under the umbrella of Income Tax group.