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TMI Blog2004 (8) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the benefit of any Export Promotion Scheme. We find force in the submissions of the learned Advocate that they are not claiming DFRC benefit in respect of inputs like lime stone silica and laterite and accordingly the fact that they are not covered by SION entry is not material. They have also given up their claim in respect of bauxite. It is not disputed by the Revenue that coal, magnesite refractory bricks and furnace oil find mention in SION at Serial No. 1030 and as such condition No. (a) of the circular dated 28-1-03 stands complied with. The condition No. (b) also stands satisfied as the fact of export of clinker is not in dispute. As far as condition No. (c) is concerned, it has been mentioned by the Adjudicating Authority himse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the shipping bills for DFRC since filing of free shipping bills was on account of need to export the goods expeditiously and since the exports were required to be made in time; that the Commissioner, under the impugned order/ has rejected their request on the ground that since the fuel and coal are not covered under DFRC and also the fact that bauxite used in the clinker exported by them was not as per the specification of SION entry, the admissibility of DFRC Scheme is not applicable. The learned Advocate, further, submitted that furnace oil is clearly mentioned in SION Entry No. 1030 and as such, it cannot be claimed by the Revenue that fuel is not covered by the specification of SION; that in respect of bauxite, they are not pressing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of shipping bill, the exporter has fulfilled all conditions of DFRC Scheme and is eligible for its benefit; that the Commissioner has given his finding that as fuel and coal are not covered under the DFRC and also the fact that bauxite used in the clinker exported is not as per the specification of SION entry, the DFRC Scheme is not applicable; that this finding of the Commissioner is not correct; that furnace oil and coal both are covered under the DFRC Scheme and they are not claiming DFRC benefit in respect of bauxite; that the Commissioner has also given a finding that Jakhao Port has not been notified in Notification No. 46/02; that they have exported the clinker from Jakhao Port only under one shipping bill; that Jakhao P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein, were forced to file free shipping bills as the Customs Authorities had refused the DFRC shipping bills as the certificate from the Central Excise officers, listing the inputs used in the manufacture of export product, was required. 4. We have considered the submissions of both the sides. It has been clarified by the Board vide Circular No. 6/03-Cus., dated 28-1-03 that in all those cases where the exporters were not allowed to file shipping bills under a particular Export Promotion Scheme and had to export goods against free shipping bills, the conversion of shipping bills could be allowed by the Commissioner subject to the following conditions : (a) On the basis of available export documents etc., the fact of use of inputs is satisf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly, requested for conversion of the same into DFRC shipping bills. In view of the clarification issued by the Board vide Circular No. 40/03-Cus. the conversion has to be permitted on merits on case to case basis subject to fulfilment of all the conditions. In the impugned order the Adjudicating Authority has not made any mention about the condition which was included vide Circular No. 40/03-Cus. which goes to show that there was no violation of the said condition relating to availment of the benefit of any Export Promotion Scheme. We find force in the submissions of the learned Advocate that they are not claiming DFRC benefit in respect of inputs like lime stone silica and laterite and accordingly the fact that they are not covered by SION ..... X X X X Extracts X X X X X X X X Extracts X X X X
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