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TMI Blog2006 (5) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... ishna Nagar. The plant was sent in parts for assembling the machinery at the site to make it a complete plant. The mode of payment agreed with the buyer was through letter of credit in US$. The appellants manufactured the cement plant for export to Nepal and it was fabricated from M.S/H.R. Plates/sheets and other items. They started the export of their consignments through Land Customs Station, Sonauli from June 2003. The first two consignments were cleared under free shipping bills. For the consignments for the export in August, 2003, they claimed DEPB benefit. However, the certificate issued by the Chartered Accountant that the machinery was fabricated from M.S./H.R. was not accepted by the Department. The customs authorities got verified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s into DEPB shipping bills does not merit consideration. On this letter of Asstt. Commissioner, they filed appeal before the Commissioner (Appeals), who also rejected their request upholding the order of Asstt. Commissioner. 2. It was pleaded for the appellants that their first two consignments were not sent under the claim of DEPB, but for their consignments from August, 2003, they had claimed DEPB benefit which was denied to them and they were forced to write on the shipping bills that clearance may be allowed under free shipping bills and same endorsement were recorded on the shipping bills. They pleaded that since they were claiming DEPB benefit, therefore, they produced the certificate from CA and the department has also called the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed to them, in respect of those consignments where they are able to establish that the particular consignments tails under a particular Sl. No. of DEPB Schedule. It was considered that in respect of composite items since items of individual part was not mentioned therefore, it is not possible for them now to produce any evidence. But in respect of other items, where the description is clearly covered by DEPB and where the fabrication has been done with M.S./H.R plates; sheets, coils and which have been examined by the CA in such cases, the benefit should not by denied to them. The weight of the item in such cases is mentioned in the packing list and invoices and these are available with the customs authorities. 3. On behalf of the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, in view of the Board s Circular No. 6/2003-Cus dated 28-1-2003 where the exporter wanted to avail the benefit of an export promotion scheme but he was forced to file free shipping bills, the appellants can get the shipping bills converted into DEPB shipping bill. They made request for the same to the Commissioner of Customs, Lucknow, but the same was rejected and they were communicated the rejection by the Asstt. Commissioner against which, the appeal was filed before the Commissioner (Appeals). Commissioner (Appeals) has given a finding that the appellants had obtained advice from the Directorate General of Foreign Trade, who has advised customs to allow DEPB on merit and after verification that the export product was made of 95% HR Pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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