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HRD in CBEC - Directorate General of human resource ...

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F.No. 18/2009/IFU-III<br />

Government <strong>of</strong> India<br />

M<strong>in</strong>istry <strong>of</strong> F<strong>in</strong>ance<br />

Department <strong>of</strong> Revenue<br />

63<br />

New Delhi, the 10 th October 2007<br />

OFFICE MEMORANDUM<br />

Subject : Classification <strong>of</strong> ‘works’ expenditure under proper<br />

Head <strong>of</strong> Account and Demand for Grants<br />

It has been observed that proposals related with repairs,<br />

ma<strong>in</strong>tenance and construction <strong>of</strong> <strong>of</strong>fice and residential build<strong>in</strong>gs<br />

received <strong>in</strong> IFU do not conta<strong>in</strong> correct mention <strong>of</strong> budget heads<br />

result<strong>in</strong>g <strong>in</strong>to avoidable delays <strong>in</strong> approval <strong>of</strong> proposals. In order to<br />

ensure correct mention <strong>of</strong> the budget heads, follow<strong>in</strong>g classification<br />

may be followed: -<br />

Demand No. 43 – Indirect Taxes:<br />

Item <strong>of</strong> expenditure Object Head Major Head<br />

Repairs/ma<strong>in</strong>tenance <strong>of</strong> Departmental M<strong>in</strong>or Works 2037<br />

Office Build<strong>in</strong>g <strong>of</strong> Customs.<br />

Repairs/ma<strong>in</strong>tenance <strong>of</strong> Departmental M<strong>in</strong>or Works 2038<br />

Office Build<strong>in</strong>g <strong>of</strong> Central Excise.<br />

Repairs/ma<strong>in</strong>tenance <strong>of</strong> Departmental M<strong>in</strong>or Works 2216<br />

Residential Office Accommodation by<br />

Customs and Central Excise.<br />

Purchase <strong>of</strong> Ready built Office Investments 4059<br />

Accommodation by Customs and<br />

Central Excise.<br />

Purchase <strong>of</strong> Ready built Residential<br />

Accommodation by Customs and<br />

Central Excise.<br />

Investments 4216

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