Excise duty classification: duty on EPZ/EOU rejects and DTA supplies must be credited to Union Excise Duties subhead. Duty on sale of rejects and on production sold into the Domestic Tariff Area by EPZ and 100% EOUs is chargeable under Section 3 and should be credited to the sub head 0038 Union Excise Duties; trade and field formations are to be informed to ensure uniform accounting and remittance.