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2011 (2) TMI 424 - CESTAT, MUMBAIConversion of 'drawback shipping bill' to 'DEEC shipping bill - Board's Circular No. 4/2004-Cus., dated 16-1-2004 - No speaking order - The Circular No. 4/2004-Cus. which permitted conversion of shipping bill from one export promotion scheme to another, subject to specific conditions, superseded all previous circulars on the subject. In that process, obviously, the parent circular for the public notice also came to be superseded - Appeal is allowed by way of remand to AO
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