GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE:: SHILLONG

   Phone: (0364)2224751 / Fax :   (0364)2222330  Email:cexshill@excise.nic.in

TRADE NOTICE NO.22/2006

DATED SHILLONG THE 23rd  NOVEMBER, 2006

Subject:- Accounting of collection on Account of “Additional Duty of Excise on Pan Masala and certain Tobacco Products”.

                Attention of Trade and all concerned is invited to the following:

Govt. has imposed Additional Duty of Excise on Pan Masala and certain Tobacco Products w.e.f. 01.03.2005. The matter was taken up with CGA’s office for opening of new Head of Accounts. Pending opening of new Heads of Accounts, the new levy deposited by assessee are being accounted for under the Sub Head/Minor Head of Accounts “Receipt Awaiting Transfer to the other Minor Head etc.”

              The following new minor Heads of Accounts have been opened:

Sl.No.

Head of Account

Description

Sl. Code

SCCD Code

1.

0038

003803

003803111

Union Excise Duty

Non shareable duties

Additional Duty of Excise on Pan Masala and certain Tobacco Products

00340114

111

         Action may also be taken for transfer of amount lying under “RAT” to the new Heads of Accounts as mentioned above.

 Authority : Pr. Chief Controller of Accounts of C.B.E. & C., office Memorandum Dated   02.08.2006                                   

( K.C. JOHNY )

ADDIOTNAL COMMISSIONER (TECH)