TMI Blog2004 (4) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the issue relates to conversion of drawback shipping bill initially filed by the appellants at the time of export of the goods (tractors) to Zimbabwe and South Africa in January 2003, to DFRC scheme. The Commissioner has rejected the request of the appellants for this conversion on the ground that they were not forced to file initially the free shipping bill under the drawback scheme and as suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rawback scheme, to DFRC scheme. The Board's Circular referred above is quire clear in this regard and in Para 4 of the above said circular, it has been clearly provided that the following two types of cases conversion of shipping bill may be allowed : (i) Where the exporter wanted to avail benefit of an export promotion scheme (including drawback) but he was forced to file free shipping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IM Policy 2002-2007. They have also produced a Chartered Engineer's Certificate (Copy at Page 79 of the paper book) in that regard. Therefore, in view of the above referred Board's Circular 6/2003-Cus., the conversion of the shipping bill of the appellants from one scheme to another (detailed above) could not be disallowed. Even, in the amendment to this Circular issued by the Board vide another C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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