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TMI BlogConversion of free shipping bills to export promotion scheme shipping bills and conversion of shipping bills from one scheme to another - reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Service Tax Appellate Tribunal. Sir/Madam, Sub: Conversion of free shipping bills to export promotion scheme shipping bills and conversion of shipping bills from one scheme to another - reg. I am directed to invite attention to the Board's Circular No. 4/2004-Cus., dated 16.01.2004 which debars conversion of free shipping bills to Advance License/DFRC/DEPB shipping bills and allows conversion of shipping bills from one export promotion scheme to another only where the benefit of an export promotion scheme claimed by the exporter has been denied by the DGFT/MoC I or Customs due to any dispute. 2. It has been represented to the Board that the norms for allowing conversion of shipping bills may be relaxed and the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act, 1962 on a case to case basis on merits provided the Commissioner of Customs is satisfied, on the basis of documentary evidence which was in existence at the time the goods were exported, that the goods were eligible for the export promotion scheme to which conversion has been requested. Conversion of shipping bills shall also be subject to conditions as may be specified by the DGFT/MOC. The conversion may be allowed subject to the following further conditions: a) The request for conversion is made by the exporter within three months from the date of the Let Export Order (LEO). b) On the basis of available export documents etc., the fact of use of inputs is satisfactorily proved in the resultant export product. c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DGFT so that they may also ensure that the exporter does not take benefit of both the schemes. 6. This circular supersedes the Board Circular No. 4/2004-Cus., dated 16.01.2004 and the earlier circulars issued in the past on this issue. This circular shall be applicable only to shipping bills filed on or after the date of issuance of this circular. Till such time as EDI system is modified to allow conversion of shipping bill in the EDI system, conversion may be allowed manually. 7. A suitable Public Notice for information of the Trade and Standing Order for guidance of the staff may be issued. Difficulties faced, if any in implementation of the directions may be brought to the notice of the Board. Kindly acknowledge receipt of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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