F.No.354/72/2010-TRU
Government
of India
Ministry
of Finance
Department
of Revenue
(Tax
Research Unit)
******
New
Delhi, the 8th September, 2010.
To
Chief Commissioners of Central
Excise (All),
Chief Commissioners of Customs
(All),
Chief Commissioners of Central
Excise & Customs (All),
Director General of Central Excise
Intelligence, New Delhi,
Director General of Audit, N. Delhi,
Director General
of Revenue Intelligence, New Delhi.
Madam/Sir,
Subject:
Levy of Clean Energy Cess – regarding
It
may kindly be recalled that while communicating the clean energy cess
notifications, it has been stated that the office of Chief Controller of
Accounts has already been requested to assign a minor head for the payment of
this cess both on domestic and imported coal & relevant communication
conveying this to the field formations would be issued in due course. In this regard, the Office of the Principle Chief Controller of
Accounts has informed that pending opening of new Head of Account, the Cess
being deposited by assessees may be accounted for under Sub-Head/Minor Head of
Accounts “Receipt Awaiting Transfer to other Minor Head etc” under the Major
Head 0038-Union Excise Duty. The reduced
accounting code to be quoted for depositing “Clean Energy Cess” is 00380086
(U.E.D). As soon as specific Minor head is received from their office, the
same will be informed accordingly.
2. It has been brought to the notice that
ACES application for registration under the Central Excise Rules, 2002 does not
provide for "Producer" as a separate class of registrants. It has
been suggested by the Directorate
of Systems that an applicant seeking registration as a "producer" may
register through ACES
by selecting the category of registration as a "manufacturer". This
suggestion has been examined and it has been decided to accept it. Accordingly
it is clarified that an
applicant seeking registration as a "producer" shall register through ACES by selecting the category
of registration as a "manufacturer".
3. In
order to integrate the monthly return form, FORM-I, of
the clean energy cess with systems format, the same has been changed as
suggested by the Directorate of Systems, vide notification
no.7/2010 - Clean energy Cess dated 8.9.10. Rule
11 of the Clean Energy Cess Rules has also been modified vide the same
notification so as to align it with payment date. Accordingly the return is due
by the 10th day of the second month, following the month in which
removals were made. For example, the Return for the month of July 2010 shall be
due by the 10th of September, 2010.
4. The above may kindly be brought to the
notice of field formations under your charge and the trade. Difficulties in
their implementation, if any, may be brought to the notice of the undersigned.
Yours
faithfully,
(Vivek Johri)
Joint
Secretary (TRU-I)
Tel:
23092687