https://www.taxtmi.com/circulars?id=8274 Commissioners of Customs may allow conversion of shipping bills between export promotion schemes on a case by case basis under section 149 of the Customs Act, 1962, provided documentary evidence existing at the time of export proves eligibility for the target scheme and subject to DGFT/MoC conditions. Requests must be made within three months of Let Export Order and satisfy conditions about input usage, shipping bill endorsements, scheme coverage and fulfilment, and absence of fraud or double claiming. Conversion of free shipping bills into EP scheme bills is not permitted, though All Industry Rate drawback may be allowed without conversion. en-us Thu, 23 Sep 2010 00:00:00 +0530 Thu, 23 Sep 2010 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8274 Commissioners of Customs may allow conversion of shipping bills between export promotion schemes on a case by case basis under section 149 of the Customs Act, 1962, provided documentary evidence existing at the time of export proves eligibility for the target scheme and subject to DGFT/MoC conditions. Requests must be made within three months of Let Export Order and satisfy conditions about input usage, shipping bill endorsements, scheme coverage and fulfilment, and absence of fraud or double claiming. Conversion of free shipping bills into EP scheme bills is not permitted, though All Industry Rate drawback may be allowed without conversion. Circulars Customs Thu, 23 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8274