TaxTMI 
TaxTMI 
2005 (7) TMI 545
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....application dated 19-6-2003 to the Deputy Commissioner of Customs, ICD, Hyderabad for conversion of Shipping Bills from duty free to DEPB in terms of the Ministry of Finance, Department of Revenue's Circular No. 6/2003-Customs, dated 28-1-2003 read with Circular No. 40/2003-Customs, dated 12-5-2003. They mentioned that the products exported by them were covered by DEPB rate list and requested for converting Shipping Bills to DEPB Scheme at the earliest. The Commissioner after examining the request of the exporter rejected the same. In the rejection letter, it has been stated that the application for conversion had been examined in the light of the Ministry's revised guidelines communicated vide Circular No. 4/2004-Customs dated 16-1-2004. T....
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....g arguments :- (i) The appellants have exported 68 consignments of Leaf Spring Assemblies during the period 1997-2002 from ICD, Hyderabad under duty free Shipping Bills. Foreign Exchange has already been realised against the exports. (ii) Due to want of instructions permitting conversion of free Shipping Bills into DEPB Shipping Bills and lack of guidance and information, they exported the goods under the cover of 68 duty free. Shipping Bills. (iii) The types of cases where conversion of Shipping Bills may be allowed by the Commissioner of Customs and mentioned in Para 4 of the Circular No. 6/2003-Cus., dated 28-1-2003 and the conditions have been relaxed vide Circular No. 40/20....
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.... manufacture of final products which are exported. It is a beneficial Scheme meant for exporters and the benefit of such scheme should not be denied to the Appellant exporter, who have exported Leaf Spring Assemblies during the period 1997-2002 from ICD, Hyderabad under 68 duty free Shipping Bills and have earned the Foreign Exchange against such exports. 5. We have gone through the records of the case carefully. The Commissioner has given a finding that Circular No. 4/2004 dated 16-1-2004 would not apply to the appellant's case. However, he has rejected the claim of the appellants on the ground that "It has been specifically stated in the Board's Circular that the conversion is to be considered in the case where exporter had the inte....