No. Coord/13-6/H/A/c/Vol.VIII/ 333
0/o Pr. Chief Controller of Accounts
Central Board of Excise & Customs
Dated 28-03-2016
Office Memorandum
Subject:- Opening of New Minor Head “5o6-Infrastructure Cess” below Sub–Major Head “03-Non-Sharable Duties” under Major Head “0038-Union Excise Duties”. ·
The undersigned has been directed to inform that the following corrections/Changes have been made in Major Head “0038-Union Excise Duties” under ‘Sub-Major Head: 03-Non Shareable’ by office of the Controller General of Accounts vide Correction Slip 796 Dated 28/03/2016 :
(i) New Minor Head “5o6-Infrastructure Cess” has been inserted.
(ii) New Sub-heads “Cess Collection”, “Other Receipts”, Deduct Refunds “, “Penalties” have been inserted under above Minor Head.
Accordingly, the following Accounting Codes have been allotted by the 0/o The Controller General of Accounts
S. No. | Minor Head | Sub-Head description | Head of Accounts | Major Head Serial Code | SCCD Code |
1 | 2 | 3 | 4 | 5 | 6 |
1 | 0038-03-506 Infrastructure Cess |
01-Cess Collection | 0038.03.506.01 | 00380387 | 119 |
2 | 02-Other Receipts | 0038.03.506.02 | 00380388 | 110 | |
3 | 03-Deduct Refunds | 0038.03.506.03 | 00380389 | 111 | |
4 | 04-Penalties | 0038.03.506.04 | 00380390 | 111 |
Eight digit reduced accounting codes (Major Head Serial Codes) as mentioned under Column No. 5 may please be intimated to all the Commissionerates (Customs, Central Excise & Service Tax) with the advice to issue a Trade Notice for information of the assessees.
Alok Kumar Verma
Controller of Accounts
Tel. No. 011-23702480 (O)
email ID alok.verma@nic.in
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