TMI Blog2005 (7) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... hwanath, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. The appeal C/12-A/2001 arises from OIA No. 15/2000, dated 9-10-2000 passed by the Commissioner (Appeals) holding that the assessee, who had filed shipping bill in terms of DEEC Scheme, cannot ask for conversion to claim the benefit under DEPB. In appeal C/12/2001 arising from the OIO No. 9/2000, dated 21-11-2000 pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellants had mentioned in their letter dated 27-11-1999 to the Deputy Commissioner of Customs that the packing material of the goods was a combination of both plastic and other than plastic materials and that the DEPB of 1% might be extended to them. They had received orders from Government of Libya for shipment of 150 MT of Yeast and according to the contract, the shipment of yeast was ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that they were ready to forego the benefit of 2% as claimed in the shipping documents. They also contended that they had not claimed any sort of DEPB benefit against the said shipment till date. On examination of the clarification given, it is seen from the Circular No. 4/2004-Cus. dated 16-1-2004 that the appellants are eligible to avail the benefit of 1% under DEPB Scheme as claimed by them ..... X X X X Extracts X X X X X X X X Extracts X X X X
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