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of <h1>India Imposes Clean Energy Cess on Imported Coal and Coke; Separate Records Required for Future Transfers.</h1> The Government of India has imposed a 'Clean Energy Cess' on imported coal and coke as an additional customs duty. Until a new Head of Accounts is established, this cess will be recorded under the Sub-Head 'Receipt Awaiting Transfer to the other Minor Head' within Major Head 0037-Customs, using the accounting code 0037 00 34. Pay & Accounts Officers must maintain separate records for these transactions to facilitate future transfers to the new account. Officers are instructed to inform relevant commissioners and publicize this information to ensure compliance among assessees.
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