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TMI Blog2011 (6) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of the Tariff chargeable to nil rate of duty. The department, on the other hand, wanted to classify the product as "filter cloth" falling under Chapter Heading 59.11 of the Central Excise Tariff chargeable to duty. If the goods were chargeable to duty, exporter could take relief of excise duty paid on the inputs used for exported goods through Cenvat Credit Scheme. However, when the final product was not chargeable to duty they could not get such a relief under Cenvat Credit Scheme and they had to claim drawback. 2. The appellant was not only agitating the classification but also praying before the custom authorities that the appellant should be allowed to file DEPB-cum drawback shipping bills at the time of export. However, the Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected by the Commissioner vide Order-in-original dated 4-9-2008. This is the order impugned before the Tribunal in this proceeding. The Commissioner rejected the request for conversion of DEPB shipping bills to DEPB-cum-drawback shipping bills mainly on the following reasons :- (1) As per Rule 6(1)(a) and Rule 7(1)(a) of Customs and Central Excise Duties Drawback Rules, 1995, the application for brand rate shall be filed within sixty days from the date relevant for applicability of amount or rate of drawback in terms of sub-rule (3) of Rule 5 of the said rules. No such application was filed. (2) Rule 12(1)(a) of Customs and Central Excise Duties and Service Tax Drawback Rules, 1995 empowers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... msp;The ld. DR reiterates the argument that conversion of DEPB shipping bills to DEPB-cum-Drawback shipping bills is not something which should be done after giving "Let export order". If such conversion is required to be done due to some special reasons CBEC's Circular 4/2004-Cus., dated 16-1-2004 lays down that such conversion should be done within one month from the denial/rejection of the benefit claimed. The examination required for granting DEPB benefit and drawback benefit can be different depending upon the classification of the goods for the said purposes and the verification that may be needed to confirm the classification. So he argues that such conversion cannot be permitted after a period of about a decade. 8. Considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantity and such other particulars as are necessary for deciding whether the goods are entitled to drawback, and if so, at what rate or rates and make a declaration on the relevant shipping bill or bill of export that- (i) a claim for drawback under these rules is being made; (ii) in respect of duties of Customs and Central Excise paid on the containers, packing materials and materials and the service tax paid on the input services used in tine manufacture of the export goods on which drawback is being claimed, no separate claim for rebate of duty or service tax under the Central Excise Rules, 2002 or any other law has been or will be made to the Central Excise Authorities : Provided that if the Commissioner of Customs is sati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pping bills from one export promotion scheme to another is concerned, it is clarified that such conversion should only be allowed where the benefit of an export promotion scheme claimed by the exporter has been denied by DGFT/MOC or customs due to any dispute. Such conversion may be permitted on merits by tine Commissioner on case to case basis subject to the following conditions : (a) The request for conversion is made by the exporter within one month of the denial/rejection of the benefit claimed. (b) On the basis of available export documents etc., the fact of use of inputs is satisfactorily proved in the resultant export product. (c) The examination report and ot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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