COMMISSIONER OF CENTRAL EXCISE

MORELLO COMPOUND, M.G. ROAD, Shillong

Tel. 0364-2224751 / 2223030.  Fax.0364-2223428/2226215/2222330.     E Mail: cexshill@excise.nic.in

Trade Notice No. 14/2007-CE

Dated Shillong, the 23^rd October, 2007

                        Sub:-Accounting of Education Cess – reg.

                        Attention of Industry, Trade and all others concerned is invited to the Memorandum No.Coord/13-6/98-99/Vol.IV/454 dtd 04.10.2007 and Corrigendum dated 09.10.07 issued by the Principle Chief Controller of Accounts, Central Board of Excise & Customs, New Delhi  for the convenience of the Trade wherein it was advised to all the PAOs that pending opening of new Head of Accounts the new levy on account of “Secondary and Higher Education Cess deposited by assessees may be accounted for under Sub Head / Minor Head of Accounts “Receipt Awaiting Transfer to the other Minor Head etc.” under the Major Head “0037 – Customs”, “0038 – Union Excise Duty” & “044 – Service Tax” and the amount kept under RAT (Receipt Availing Transfer) could be transferred to the new Head of Accounts as and when opened by CGA’s Office.

Now the Controller General of Accounts has approved operation of new Minor Head “505 – Secondary and Higher Education Cess” under the Major Head “0037 – Customs”, “0038 – Union Excise Duty” & “0044 – Service Tax” vide Correction Slips  Nos. 630, 631 & 632 dated 03.09.2007 Numeric Code, Serial Codes and SCCD codes are given below:-

·        The Sub-Head “Other Receipts” is meant for interest/penalty leviable on delayed

All Pay and Accounts Officers under the Central Board of Excise & Customs are requested that action may also be taken for transfer of amount lying under “RAT” to the new Head of Accounts as mentioned above.

Further, it is intimated that the nomenclature of the minor head “504-Education Cess” inserted vide correction slip No.532 dated 07.12.2004 has been changed as “504-Primary Education Cess” vide the correction slip mentioned above. However their accounting codes will remain same as given below:- 

Authority:  Board’s Memorandum No.Coord/13-6/98-99/Vol.IV/454 Dated :  04.10.2007

(Eva M.R. Hynniewta)

Commissioner

C.No. IV-16/42/TECH/Trade Notice/2007/                                         Dated:-

Copy forwarded for information and necessary action to:-

1.                  The Chief Commissioner, Central Excise & Customs, Shillong Zone, CRESCENS Building,  Shillong – 793 001.

2.                  The Commissioner, Central Excise, Dibrugarh.

3.                  The Commissioner (Appeals), Central Excise, Guwahati.

4.                  The Pay & Accounts Office, Customs &  Central Excise, Crescence Building, Shillong

5.                  The chief Accounts Officer,  Central Excise, Shillong.

6.                  The Joint Commissioner, (P&V), Central Excise, Shillong

7.                  The Deputy/ Assistant Commissioner, Audit, Central Excise, Shillong.

8.                  The Deputy/ Assistant Commissioner, Central Excise, All Divisions under Shillong Commissionerate/ Audit Hqrs. Guwahati/ Service Tax Cell, Guwahati.

9.                  The Superintendent, Central Excise, All Ranges of Central Excise Division.

10.              All Trade Association/ Chamber of Commerce under Shillong Central Excise Commissionerate.

11.              All R.A.C. Members under Shillong Central Excise Commissionerate.

12.              P.A. to Commissioner, Central Excise, Shillong.

13.              Guard file.

( Swatantra Kumar  )

Additional Commissioner (Tech)