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        <h1>Procedure for Converting Free Goods Shipping Bills to Drawback Bills Under Drawback Rules 1995 Section Compliance</h1> The circular addresses the procedure for converting shipping bills initially filed as free goods into drawback shipping bills or DEEC-cum-Drawback Shipping Bills, emphasizing the need for factual reports from customs authorities in line with updated Drawback Rules of 1995. It mandates verification of compliance with licensing requirements, correlation with DEEC books or advance licenses, proper documentation of cancellations or rejections by licensing authorities, and examination of goods at export. The circular highlights the necessity to confirm whether supporting manufacturers have availed relevant credits or rebates and whether export obligations have been duly discharged. It calls for uniformity and thoroughness in reports to ensure claims meet all regulatory conditions and documentary proof is provided for exceptional cases. This circular supersedes earlier guidelines from 1970 and 1973 and instructs field staff to strictly adhere to these updated procedures.

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