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 - Central Excise - 25/25/94-CX

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 Circular No. 25/25/94-CX dated 22-2-1994 [From F.No. 268/5/94-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 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 Excises Salt Act and therefore it should be credited under the sub-head '0038-Union Excise Duties'. 2. Trade Field formations may be informed accordingly.