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I am directed to refer to the Ministry Circular No. 126/95 of even No. dated 12.12.95, on the above subject and to say that on re-examination of the said instructions it has been decided by the Board that sub-para (b) of para 2 of the said circular will be substituted as below :-
"(b) The administrative work of 100% EOU/ EPZ/ EHTP/ STP etc. units in the port cities where there is overlapping jurisdiction of Commissioners of Customs and Commissioners of Central Excise, will be handled by the Commissioners of Central Excise".