No. Coord/13-6/H/A/c/VoI.VIII/333

0/0 Pr. Chief Controller of Accounts

Central Board of Excise & Customs

A.G.C.R. Building, 1st Floor,

I.P. Estate, New Delhi.     Dated:28 -03-2016

Office Memorandum

Subject:- Opening of New Minor Head “506-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 28/01/2016:

(i) New Minor Head “506-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 O/o The Controller General of Accounts:

S. No.Minor HeadSub-Head descriptionHead of AccountsMajor Head Serial CodeSCCD Code
Infrastructure Cess
01-Cess Collection0038.03.506.0100380387119
202-Other Receipts0038.03.506.0200380388110
303-Deduct Refunds0038.03.506.0300380389111

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

Tele. No.011- 23702480(0)

e-mail ID-

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