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    <title>Opening of New Minor Head &quot;506-lnfrastructure Cess&quot; below Sub- Major Head &quot;03-Non-Sharable Duties&quot; under Major Head &quot;0038-Union Excise Duties&quot;</title>
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    <description>Opening of a new minor head Infrastructure Cess under Major Head 0038-Union Excise Duties to record the levy introduced by the Finance Act, 2016, leviable from 1 March 2016 on goods in the Eleventh Schedule subject to notified exemptions. Four sub-heads-cess collection, other receipts, deduct refunds, and penalties-are established under minor head 0038-03-506 with specified Head of Accounts and SCCD codes as allocated by the Controller General of Accounts.</description>
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