TaxTMI 
TaxTMI 
2008 (3) TMI 289
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.... and after the body is build, the finished product namely busses were exported. The appellants were procuring the raw materials, both duty paid as well as non-duty paid. Initially, the appellants applied for Brand Rate on their exported vehicles, which was denied vide Ministry's letter F. No. 601/8701/227, 228, 229/2001-DBK, dated 31-7-2001 on the ground that the exporter was not able to produce duty paid documents for the inputs used in the construction of bus bodies. In the year 2005, the appellants started procuring duty paid material for exporting bus built by them. While exporting these buses, the appellant filed 10 shipping bills. Subsequently, on coming to know that they can get a Brand rate of Drawback, they applied to the jurisdict....
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....n the case of Hero Cycles Ltd. v. CC, Shillong as reported at 2004 (171) E.L.T. 342 (Tri.-Del.) and in the case of Terai Overseas Ltd. v. CC (Port), Kolkata as reported at 2002 (141) E.L.T. 394 (Tri.-Kol.). He also relies upon the decision of the Tribunal in the case of Gypsy Exports v. CC, Amritsar as reported at 2001 (128) E.L.T. 97 (Tri.-Del.). 4. The learned SDR on the other hand reiterates the findings given by the adjudicating authority. It is his submission that conversion of Free Shipping Bills into Drawback Shipping Bills is governed by Chapter X of the Customs Act and Customs and Central Excise Duties Drawback Rules, 1995. It is his submission that the provisions read with Circular No. 4/2004, dated 16-1-2004 lays down the guid....
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....awback on the said buses exported by them. The appellant's entitlement of drawback is not disputed by the lower authorities. I find strong force in the contention raised by the Counsel that the conversion of Free Shipping Bills should be considered by the authorities keeping in view the scheme of the duty draw back. It is undisputed that the scheme of duty drawback is beneficial legislation to encourage the exporter to export the goods from country. If that be so, reasoning that the duty drawback claimed is Brand rate and not the Industry rate cannot be a reason for rejecting conversion of free shipping bills to duty drawback shipping bills. It is common knowledge that Brand rate is specially fixed to an assessee on complete inspection of r....
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....ot duty paying shipping bills, to drawback shipping bills or DEEC-cum-shipping bills. It does not in any way imply that the drawback claim would be suo motu be paid, if such conversion is granted. In the present case, no doubt the shipping bill was presented, examined, assessed and passed under claim of DEEC scheme, but Revenue has failed to establish as to what were those vital and relevant examination points which were required to be done for Drawback shipping Bills which could not have been done in this case. The Commissioner's orders also raise a presumptive doubt, without concluding any such vital deficiency in the examination. We find that the appellants have submitted that samples were drawn, and they would be available for value, pr....
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....lement of certain adornments is a presumption; the 'All industry Rate' cannot be denied on that ground and the appellant be forced to adopt the 'Brand Rate' as has been made out in this case. When we find that appellant is submitting that there was a cap on the value of Garments in the 'All Industry Rate' at the relevant time, if that be so, we find no reason to reject the claims of the Garments. (f) We find that the samples have been drawn and due verification of the nature of fabric and the market value etc. can be got conducted and drawback claim determined under appropriate All Industry Rate schedule. We find no force in the reasons for denying the conversion of the Shipping Bills into drawback claim of Shipping Bills. The order is t....