Cir. No.25/25/1994-CX, dt. 23/02/1994
- Document type
- Circular
- Reference no.
- A
- Dated
Remittance of duty and production into Domestic Tariff Area
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