Circular No. 25/25/94-CX
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.