2009 (4) TMI 235

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..... duct as contended by the Revenue. - we accept the submission of the appellants for conversion of free shipping bills to DEEC shipping bills - C/376/2008 - 497/2009 - Dated:- 15-4-2009 - Ms. Jyoti Balasundaram, Vice-President and Shri P. Karthikeyan, Member (T) REPRESENTED BY : Shri Joseph Prabhakar, Advocate, for the Appellant. Shri N.J. Kumaresh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants had obtained three DEEC licences in the year 2002 for the import of certain parts, raw materials and components, for the manufacture and export of transformers and spares thereof. They exported 12 numbers of transformers along with mandatory spares to Morocco, Algeria and Ethiopia during .....

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..... h the link between the imported products - The items imported are : 1. CRGO Steel Sheet 2. Copper Wire Rods/Winding wires 3. Transformer Oil Base Stock 4. Pre-compressed Press Board 5. Motarised off-load/on-load Tap changer/switch 6. Bushings Buchholz Relays and the export products — Products exported are - 12 Power Transformers of rating/range 1. 8.7 MVA - 2 nos 2. 118 MVA - 2 nos 3. 12 MVA - 1 nos 4. 25 MVA - 3 nos 5. 195 MVA - 2 nos 6. 71 MVA - 2 nos and spares for all these transformers which are tailor made against specific requirement of customer, have unique Serial Numbers and cannot be interchanged .....

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..... bills. However, all four pertain to export of spares of transformers. The further finding of the Commissioner that the examination norms applicable to DEEC shipping bills were not followed for export products is not sufficient for rejection of the prayer for conversion for the reason that the export products are transformers which are so huge that they are never shipped in container but as break bulk exported in open condition and the relevant column of the ARE-1 shows that the transformers were sent in loose condition. As regards the submission of the Revenue that as per para 4.1.1 of the Foreign Trade Policy, inputs imported under the DEEC scheme are required to be physically incorporated in the resultant export product, we note that para .....

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