Opening of New Minor Head "506-lnfrastructure Cess" below Sub-Major Head "03-Non-Sharable Duties" under Major Head "0038-Union Excise Duties" - Customs - TRADE FACILITY CIRCULAR No. 03/2016

GOVERNMENT OF INDIA: MINISTRY OF FINANCE OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE SERVICE TAX No. 1 COUBERT AVENUE: PUDUCHERRY - 605 001. Dated: 30.03.2016 TRADE FACILITY CIRCULAR No. 03/2016 Sub: Opening of New Minor Head 506-lnfrastructure Cess below Sub-Major Head 03-Non-Sharable Duties under Major Head 0038-Union Excise Duties - reg. The Government has issued Notification No. 01/2016 Infrastructure Cess dated 01.03.2016, fixing the effective rate of Infrastructure Cess on different types of Motor Vehicles /Electrically Operated Vehicles falling under Chapter Heading 8703 with effect from 01.03.2016. Accordingly, the following accounting codes have been allotted by the Principal Chief Controller of Accounts, CBEC, New Delhi, for payment of Infrastructure Cess. S. No. Minor Head Sub-Head description Head of Accounts Major Head Serial Code SCCb 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 04-Penalities 0038.03.506.04 00380390 111 The above details are brought to the notice of all the Major Industry/ Trade Associations and Field Formations for information and necessary action. The details may be brought to the notice of all concerned. (Issued in File C.N0.1V/16/81/2014-Cx. POI.) (U. NIRANJAN) COMMISSIONER