TelephoneFax |
2433 00 66 2433 62 85 |
|
|
Email |
Cexchen2@vsnl.com
|
GOVERNMENT OF
INDIA
OFFICE OF THE
COMMISSIONER OF CENTRAL EXCISE
CHENNAI – II COMMISSIONERATE
692, ANNA
SALAI, NANDANAM, CHENNAI 600 035
Trade Notice No:
30/2004 Dated: .8.2004
Sub: Account Head for Education Cess – Reg.
The duty being deposited by the assessee for Education Cess is , for the time being, accounted under the sub-head/ minor head of accounts – Receipts Awaiting Transfer (RAT) under the major head 0037-Customs/0038-Union Excise Duty (UED). The reduced accounting codes are 00370034(Customs) and 00380086(UED). Efforts are being taken to open a new head of Accounts for Education Cess by CGA’s office. The amount of Education Cess kept under RAT will be transferred to the new head of accounts as and when it is opened by CGA’s office. As regard to Education Cess on Service Tax, which will come into effect on passing of Finance bill (No:2) 2004, separate instructions would follow.
The contents of this trade notice may please be brought to the notice of all constituent members of your association in general and manufactures in particular.
(Authority: Letter No: Coord/13-6/98-99/Vol.IV/125 dated 22.7.2004 from Principal Chief Controller of Accounts ,New Delhi)
(Issued from File C. No:IV/16/504/2004 –Tech- Part
I)
(K.R. UDAY BHASKAR)
ADDL. COMMISSIONER (TECH)
To
Trade and Department
(As per mailing list)
Copy to
The Superintendent
Computer Cell – for placing the trade notice on Department web site