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TMI Blog2008 (2) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... e, for the Appellant. Shri K.J. Sanchis, JDR, for the Respondent. [Order] - A very short issue is involved in the present appeal. The appellant exported 'Soyabean Meal Extraction/Soyabean De-oiled Cake' under three shipping bills during the year 2000-2001 inasmuch as, during the relevant time, there was a clarification by DGFT that the said goods were not covered by DEPB scheme. Subsequently, however, the matter was taken up by DEPB Committee and considering the representations of the organization, it was held that Soya-bean De-oiled Cake was covered under entry No. 42 of SION and the same was eligible for DEPB. Accordingly, the appellant applied for conversion of free shipping bills into DEPB shipping bills. The said request of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly, a letter F. No. VIII/48-Misc-Inf/DEPB/99-00 ICD Pt. II dated 17-11-2000 was issued by the Assistant Commissioner of Customs ICD/CFS, Ahmedabad informing the appellant company about the above View of the DEPB Committee A copy of this teller dated 17-11-2000 is enclosed and marked as Annexure-A. 3. The appellants as well as similarly situated exporters did not agree with this view of the DEPB Committee. Therefore, appropriate representation was made by the industry through Soyabean Processors' Association of India (SOPA) to the DGFT, New Delhi and therefore, this issue was again taken up by the DEPB Committee of its meeting No. 102 held an 20-1-2001 and considering the representation of SOPA and all relevant information, the DEPB Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or in the law subsequent to the exports and the same provision stands re-considered by the DGFT and held to be covering the goods in question. It has to be taken as if DEPB benefit was available to the exporters for all times. The only issue remains to be decided is as to whether the exporter can be allowed conversion of free shipping bills into DEPB shipping bills. 4. The Board vide its Circular No. 40/2003-Cus, dated 12th May, 2003 has held as under: "Circular No. 40/2003-Cus., dated 12-5-2003 Subject: Conversion of free shipping bills into Advance License/ DEPB/ DFRC/Drawback shipping bills and conversion of shipping bills from one export promotion scheme to another - Regarding. Kind attention is invited to DOR Circula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermitted on merits by the Commissioner on case to case basis subject to the conditions specified in Paras 4(a), (b) and (c) of DOR Circular No. 6/2003-Cus., dated 28-1-2003 and also subject to the following condition :- 'the exporter has not availed benefit of any export promotion scheme and no fraud/or suspected manipulation and no investigations have been initiated against the party in respect of such exports under these shipping bills'. 4. Suitable Public Notice for the guidance of trade and Standing Order for the guidance of field officers maybe issued. 5. Receipt of this Circular may kindly be acknowledged." Inasmuch as the appellants were filing free shipping bills on account of explanation by DGFT, it can be safely concluded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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