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Subject: Accounting of collection of additional duty of Excise on Tea and Tea waste.
It is brought to the notice of all concerned that pending opening of new Head of Account in respect of additional duty of excise on tea and tea waste, imposed with effect from 01-03-2003, the duty being deposited by assessees will 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-UED (00380086). The account kept under RAT could be transferred to the new Head of Account as and when opened by CGA's office.
2. All Trade Associations are requested to give wide publicity to the contents of this Trade Notice amongst their members.
(RAJENDRA PRAKASH)
COMMISSIONER
Authority: O.M.NO. Coord/13-6/98-99/Vol.IV/306 to 354 dated 29.5.2003 issued from the office of the Pr.Chief Controller of Account, CBEC.