Accounting code for Clean Energy Cess - Customs - Coord/13-6/H/ACS/Vol. VII/239

Chief Controller of Accounts, C.B.E. C., Office Memorandum No. Coord/13-6/H/ACS/Vol. VII/239 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi dated 19-1-2012 Govt. of India has levied. Clean Energy Cess collected on imported Coal/Coke as additional duty of customs on clean energy (CVD). With reference to Tax Research Unit letter No. F. No. 333/19/2010-TRU, dated 20-7-2011, the matter for opening of new Head of Accounts has been taken up with O/o the Controller General of Accounts. Pending opening of new Head of Accounts which is likely to take some time, the Cess being 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. The reduced accounting code to be quoted for depositing Clean Energy Cess is 0037 00 34 (Customs). The Pay Accounts Officers (PAOs) should keep a separate record of all such bookings so that the same could be transferred to the new Head of Account as and when opened by O/o the CGA. All PAOs are also requested to advise all the Commissioners, Central Excise Customs under their accounting jurisdiction to give necessary publicity/Trade Notice for information of the assessees accordingly.