Secondary and Higher Education Cess remittance routed to designated heads of account for proper excise receipt accounting. Cess on excisable goods is to be remitted to designated Heads of Account: the Customs, Union Excise Duties and Service Tax major heads, each recorded under 'Receipts Awaiting Transfer to other Minor Heads,' prescribing the accounting mapping and remittance pathway for the Secondary and Higher Education Cess.