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Issues:
1. Conversion of shipping bill under DEEC Scheme to claim benefit under DEPB. 2. Eligibility for DEPB benefit based on packing material description. Issue 1: Conversion of shipping bill under DEEC Scheme to claim benefit under DEPB: The appeal arose from a decision by the Commissioner (Appeals) denying the conversion of a shipping bill filed under the DEEC Scheme to claim benefits under DEPB. The appellants sought conversion based on a circular allowing such conversions for various schemes. They argued that all conditions were fulfilled under the DEEC Scheme, and the denial of DEPB benefit was unjustified. The Tribunal examined the case and found that the appellants were eligible for the DEPB benefit as they had correctly claimed it for the packing material used in the export product. The Commissioner's finding that the claim was made for Yeast, which was not admissible under the EXIM Policy, was incorrect. The Tribunal ruled in favor of the appellants, allowing the appeal and granting consequential relief. Issue 2: Eligibility for DEPB benefit based on packing material description: The appellants had initially mentioned in a letter to the Customs that the packing material contained a combination of plastic and other materials, requesting a 1% DEPB extension. They shipped yeast under the DEEC Scheme but mistakenly mentioned DEPB in the shipping documents. However, they clarified their claim for a 1% DEPB benefit only on the packing material. The Tribunal analyzed the situation and concluded that the appellants were entitled to the 1% DEPB benefit for the packing material, not for the yeast itself. The Commissioner's assertion that the appellants intended to claim more DEPB than due was deemed incorrect. Therefore, the Tribunal upheld the appellants' claim for the 1% DEPB benefit on the packing material and allowed the appeal with any necessary relief. (Operative portion of this Order was pronounced in open Court on conclusion of hearing)
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