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2009 (4) TMI 235 - AT - CustomsConversion of free shipping bills to DEEC shipping bills - finding of the Commissioner that the examination norms applicable to DEEC shipping bills were not followed for export products is not sufficient for rejection of the prayer for conversion for the reason that the export products are transformers which are so huge that they are never shipped in container but as break bulk exported in open condition and the relevant column of the ARE-1 shows that the transformers were sent in loose condition - there is no requirement of physical incorporation of the imported duty-free materials in the export product as contended by the Revenue. - we accept the submission of the appellants for conversion of free shipping bills to DEEC shipping bills
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