Accounting of collection on Account of "Additional Duty of Excise on Pan Masala and certain Tobacco Product"

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.... of Excise on Pan Masala and certain Tobacco Product". Govt. has imposed Additional Duty of Excise on Pan Masala and Certain Tobacco Products w.e.f. 1-3-2005. The matter was taken up with CGA's office for opening of new Head of Accounts. Pending opening of new Heads of Accounts, the new levy deposited by assessee are being accounted for under the Sub Head/Minor Head of Accounts "Receipt Awaitin....