Road and Infrastructure Cess and Social Welfare Surcharge: new accounting heads established to record collection and refunds separately. New Minor Heads 507-Road and Infrastructure Cess and 508-Social Welfare Surcharge have been inserted under Major Head 0037 (Customs), and 507-Road and Infrastructure Cess under Sub-Major Head 03 (Non Shareable Duties) of Major Head 0038 (Union Excise Duties). Under each Minor Head, Sub Heads 'Cess Collection' and 'Deduct Refunds' were added, and specific accounting codes were allotted to record collections and refund deductions for these levies.