9911796707
TMI Blog2007 (6) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... guard Medical Devices Pvt. Ltd. has filed this appeal against a communication dated 24-6-05 of the Assistant Commissioner of Customs (Exports), Chennai, intimating the appellants that their request for conversion of certain free shipping bills into DEEC shipping bills had been rejected by the appropriate authority as per the Board's Circular No. 4/04 dated 16-1-04. The appellants had exported nine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shipping bills. As no response was received from the Draw back Directorate, they approached the Commissioner who was competent to order conversion of free shipping bills into shipping bills. The communication dated 24-6-05 against which the subject appeal has been filed was received in response to their representation dated 22-5-05. 2. The ld. Counsel submits that the material exports had ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce which was in existence at the time the goods were exported. 4. I have considered the case records and submissions by both sides. The appellants have manufactured and cleared the export goods after required examination by the jurisdictional Central Excise Officers. They were in possession of advance licences relating to each of the consignments exported. The JDGFT also had conveyed his no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ratio of this Tribunal's decision in Kiran Pondy Chems Ltd. v. CC, Chennai (supra), the appeal filed by the party is allowed. As the exporter had been pursuing the conversion sought since 2004, it is expected that the Commissioner will order conversion of the free shipping bills into DEEC shipping bills in a period of two months from the date of receipt of this order. (Dictated and pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
