Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: National Academy of Customs, Indirect Taxes and Narcotics | Statement: [Indian Revenue Service, trainingInstitute, National Academy of Customs, Indirect Taxes and Narcotics]

Target entity: National Academy of Customs, Indirect Taxes and Narcotics
Context triple: [Indian Revenue Service, trainingInstitute, National Academy of Customs, Indirect Taxes and Narcotics]

• A. Central Board of Indirect Taxes and Customs
  The Central Board of Indirect Taxes and Customs is India’s apex government authority responsible for administering and formulating policy on indirect taxes, including GST, customs, and central excise.
• B. Board of Customs and Excise
  The Board of Customs and Excise was a UK government department responsible for administering customs, excise duties, and related taxation on goods.
• C. Customs and Excise Department
  The Customs and Excise Department is a government agency responsible for enforcing customs laws, collecting duties and taxes, and combating smuggling and other illicit trade activities.
• D. Directorate General of GST Intelligence (India)
  The Directorate General of GST Intelligence (India) is a specialized law enforcement and intelligence agency under the Ministry of Finance responsible for detecting, investigating, and preventing evasion and fraud related to the Goods and Services Tax.
• E. Central Board of Direct Taxes
  The Central Board of Direct Taxes is India’s apex administrative body for framing and implementing policies related to direct taxation, including income tax.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: National Academy of Customs, Indirect Taxes and Narcotics
Target entity description: The National Academy of Customs, Indirect Taxes and Narcotics is India’s premier government training institution responsible for educating and developing officers in customs, indirect taxation, and narcotics enforcement.

• A. Central Board of Indirect Taxes and Customs
  The Central Board of Indirect Taxes and Customs is India’s apex government authority responsible for administering and formulating policy on indirect taxes, including GST, customs, and central excise.
• B. Board of Customs and Excise
  The Board of Customs and Excise was a UK government department responsible for administering customs, excise duties, and related taxation on goods.
• C. Customs and Excise Department
  The Customs and Excise Department is a government agency responsible for enforcing customs laws, collecting duties and taxes, and combating smuggling and other illicit trade activities.
• D. Directorate General of GST Intelligence (India)
  The Directorate General of GST Intelligence (India) is a specialized law enforcement and intelligence agency under the Ministry of Finance responsible for detecting, investigating, and preventing evasion and fraud related to the Goods and Services Tax.
• E. Central Board of Direct Taxes
  The Central Board of Direct Taxes is India’s apex administrative body for framing and implementing policies related to direct taxation, including income tax.
• F. None of above. chosen