TaxTMI 
TaxTMI 
2008 (2) TMI 249
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.... the matter was taken up by DEPB Committee and considering the representations of the organization, it was held that Soya-bean De-oiled Cake was covered under entry No. 42 of SION and the same was eligible for DEPB. Accordingly, the appellant applied for conversion of free shipping bills into DEPB shipping bills. The said request of the appellant stands denied by the authorities below on the ground that at the time of export the clarification issued by the DGFT was against the appellant and the subsequent explanation was applicable prospectively and cannot be applied for consignment al ready exported. 2. After hearing both the sides, I reproduce paras 2 and 3 of the statement of facts : 2. It appears that for a consignment of the abov....
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.... Therefore, appropriate representation was made by the industry through Soyabean Processors' Association of India (SOPA) to the DGFT, New Delhi and therefore, this issue was again taken up by the DEPB Committee of its meeting No. 102 held an 20-1-2001 and considering the representation of SOPA and all relevant information, the DEPB Committee re-considered its view and observed that soyabean de-oiled meal also known as soyabean extraction and as soyabean meal as well as soyabean de-oiled cakes were covered under Entry no. 42 of SION and the same was eligible for DEPB. All the Customs authorities including the Assistant Commissioner of Customs, ICD Pithampur were informed about this decision of the DEPB Committee. A copy of letter F. No. 1/85....
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....2003-Cus, dated 12th May, 2003 has held as under: "Circular No. 40/2003-Cus., dated 12-5-2003 Subject: Conversion of free shipping bills into Advance License/ DEPB/ DFRC/Drawback shipping bills and conversion of shipping bills from one export promotion scheme to another - Regarding. Kind attention is invited to DOR Circular No. 6/2003-Cus., dated 28-1-2003 [2003 (153) E.L.T. T6] in terms of which conversion of free shipping bills into Advance License/DEPB/DFRC/Drawback shipping bills and conversion of shipping bills from one export promotion scheme to another was permitted in terms of Para 4 of the said Circular. In terms of Para 4(i), con version of free shipping bills was permitted provided the exporter was forced to file free....
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....ports under these shipping bills'. 4. Suitable Public Notice for the guidance of trade and Standing Order for the guidance of field officers maybe issued. 5. Receipt of this Circular may kindly be acknowledged." Inasmuch as the appellants were filing free shipping bills on account of explanation by DGFT, it can be safely concluded that they were forced to file free ship ping bills instead of filing DEPB shipping bills. In such a scenario, the Board's circular would apply to them. Even otherwise, law on the issue is settled by the various judicial pronouncements. Reference in this regard may be made to the Tribunal's decision in the case of Nucleus Satellite Communications Pvt. Ltd. v. CC. (Seaport), Chennai - 2007 (216) E.L.T. 67 (....