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of <h1>New '506-Infrastructure Cess' Under Union Excise Duties Effective March 1, 2016, as per Finance Act, Chapter VII.</h1> The circular announces the establishment of a new minor head titled '506-Infrastructure Cess' under the sub-major head '03-Non-Sharable Duties' within the major head '0038-Union Excise Duties,' effective from March 1, 2016. This is in accordance with Chapter VII of the Finance Act, 2016. The Infrastructure Cess applies to goods listed in the Eleventh Schedule at specified rates, considering any exemptions. The Office of the Controller General of Accounts has assigned specific accounting codes for cess collection, other receipts, refunds, and penalties. Members of the public and trade associations are urged to disseminate this information.
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