2005 (2) TMI 200

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....Vice-President]. - Permission sought by the appellants for conversion of DEPB Scheme Shipping Bills to DEEC Shipping Bills has been denied on the ground that as per C.B.E. & C. Circular No. 04/2004-Cus., dated 16-4-2004, conversion from one export promotion scheme to another export promotion scheme is allowed only in cases where the benefit of an export promotion scheme claimed by the exporter has....

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....23-12-2002 followed by reminder on 23-1-2003, along with Chartered Engineer's certificate certifying the inputs used in the resultant product (pipes) which certificate was mandatory for logging the DEEC Book. Several reminders were sent thereafter. We note that Board's Circular No. 6/2003-Cus., dated 28-1-2003, which was in force during the pendency of the appellants' request for conversion clarif....

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....er is not required to prove that he was forced to file free shipping bill by Customs. The Tribunal allowed conversion as it was satisfied with reference to the mention of inputs in SION and certificate of Chartered Engineer that the appellants had proved the use of ingredients in their final products. In the case of M/s. Sanghi Industries Ltd. v. CC, Jamnagar, Final Order No. 620/2004-NB(C), dated....