Circular No. 25/25/94-CX

dated 23/02/94

F.No. 268/05/94-CX.8
Government of India
Ministry of Finance, Department of Revenue,
Central Board of Excise & Customs, New Delhi

Subject : Remittance of duty under “038” Head of Account of sale of rejects and 25% of production into Domestic Tariff Act, by the EPZ/100%EOUs – Regarding.

It has been brought to the Board”s notice that there is no uniformity in the crediting of the 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.

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