Accounting of collection of Additional Duty of Excise on Tea and Tea Waste - Central Excise - Coord/13-6/98-99/Vol. IV/306/0357

Pr. Chief Controller of Accounting Letter No. Coord/13-6/98-99/Vol. IV/306/0357 Dated 29-5-2003 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Accounting of collection of Additional Duty of Excise on Tea and Tea Waste Government has imposed Additional Duty of Excise on Tea and Tea Waste w.e.f. 1-3-2003 the matter has been taken up with CGA's office for opening of new Head of Accounts. Pending opening of new Heads of Accounts which is likely to take time, the duty being deposited by assessee may be accounted for the present under Sub-Head/Minor-Head of Accounts "Receipt Awaiting Transfer to the other Minor Head etc" under the Major Head 0038 - U.E.D. (00380086). The amount kept under RAT could be transferred to the new Head of Account as and when opened by CGA's office. The Commissioner, Central Excise Customs under your Accounting jurisdiction may please be advised suitably to inform the assessee accordingly.