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2018 (8) TMI 1977 - CESTAT KOLKATAConversion of Shipping Bills - DEEC Scheme to Duty Draw Back Scheme - Circular No. 04/2004-Cus. dated 16.01.2004 - HELD THAT:- It is found that the shipping bills no. 9201344 dated 23.06.2003 and 9207688 dated 07.08.2003 for which the conversion were sought for by the appellant, are not related with the export consignment of M/s Karan exports, FSEZ against which DRI, KZU reported adversely. Conversion of shipping bills from one export incentive scheme to another export incentive scheme has been allowed by Ministry of Finance after having sufficient and elaborate exercise in the Chief Commissioners Conference on Tariff and allied matters held on 26.09.2003. The guidelines that were published earlier in the form of Circular No.06/2003-Cus dated 28.01.2003, 40/2003-Cus dated 12/05/2003 had been amended with Circular 04/2004-Cus dated 16/01/2004. Appeal allowed - decided in favor of appellant.
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