Conversion of shipping bills into eligible export promotion schemes permitted when documentary proof satisfies scheme eligibility requirements. Conversion of shipping bills into Advance License, DEPB, DFRC or Drawback shipping bills may be allowed by the Commissioner on a case to case basis where exporters were compelled to file free shipping bills or were denied scheme benefits, provided the exporter proves use of inputs in the exported product, examination reports and endorsements establish export and coverage under the relevant SION/DEPB schedule, and all conditions of the target scheme are satisfied.