Circular No. 25/25/94-CX dated 23/2/94

Subject: Remittance of duty under 038 Head of Account of sale of rejects and 25% of production into Domestic Tariff Area by the EPZ/100% EOUs - Regarding.

It has been brought to the Board"s notice that there is no uniformity in the crediting of duty collected on account of sale of rejects and 25% of production into Domestic Tariff Area by the EPZ/100% EOUs. This has been examined and it is clarified that such duty is charged under section 3 of the Central Excise & Salt Act and therefore it should be credited under the sub-head "0038-Union Excise Duties".

2. Trade & Field formations may be informed accordingly.

Sd/-
(Himanshu Gupta)
Undersecretary to the Government of India

F.No. 268/5/94-Cx-S

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