Education Cess accounting: new minor head established and amounts under Receipt Awaiting Transfer must be moved to it. Direction establishing a provisional Minor Head '504-Education Cess' under the relevant Major Heads and assigning numeric and serial codes; Principal Account Offices must account new levy receipts under Receipt Awaiting Transfer (RAT) pending the new Heads, transfer amounts lying in RAT to the newly opened Heads when operational, and inform Commissioners of Central Excise and Customs of the eight digit serial codes so they may issue a Trade Notice for assessees.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Education Cess accounting: new minor head established and amounts under Receipt Awaiting Transfer must be moved to it.
Direction establishing a provisional Minor Head "504-Education Cess" under the relevant Major Heads and assigning numeric and serial codes; Principal Account Offices must account new levy receipts under Receipt Awaiting Transfer (RAT) pending the new Heads, transfer amounts lying in RAT to the newly opened Heads when operational, and inform Commissioners of Central Excise and Customs of the eight digit serial codes so they may issue a Trade Notice for assessees.
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