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    <title>Conversion of SBs into Drawback SBs - Factual Raport from Commissionerates</title>
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    <description>Conversion of &#039;free goods&#039; shipping bills to drawback or DEEC cum Drawback shipping bills is permitted only after Commissionerates furnish standardized factual reports verifying correlation with DEEC/Advance Licence or application, existence of DGFT cancellation/rejection where relevant, supporting manufacturer compliance regarding credits or rebates and identity on shipping bills, presence of customs or agency examination and test reports, treatment of scaled down licences, DEEC examination under drawback rules, use of inputs imported on payment of duty, and documentary proof of extenuating circumstances; Standing Orders should enforce these requirements.</description>
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