| Date: |
23-02-1994
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| Notification No: |
Central Excise Circular No 25/1994
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding 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
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Regarding remittance of duty under '038' Head of Account of sale of
rejects and 25% of production into Domestic Tariff Area, by the EPZ/ 100% <a href='http://www.eximguru.com/exim/eou/default.aspx'>EOU</a>s
Circular
No. 25 dated 23rd February 1994
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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