TMI Blog2004 (8) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... quest to the Commissioner of Customs for conversion of 9 free shipping bills into DFRC shipping bills on the ground that they were new in the field of export of cement clinker and were not aware of the procedure to be followed for filing the shipping bills for DFRC since filing of free shipping bills was on account of need to export the goods expeditiously and since the exports were required to be made in time; that the Commissioner, under the impugned order/ has rejected their request on the ground that since the fuel and coal are not covered under DFRC and also the fact that bauxite used in the clinker exported by them was not as per the specification of SION entry, the admissibility of DFRC Scheme is not applicable. The learned Advocate, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 030 in SION; that in respect of other inputs, lime stone, silica sand and laterite, they have not claimed DFRC benefit; that as such condition (b) of the circular also stands fulfilled; the condition (c) of the circular provides that on the basis of shipping bill, the exporter has fulfilled all conditions of DFRC Scheme and is eligible for its benefit; that the Commissioner has given his finding that as fuel and coal are not covered under the DFRC and also the fact that bauxite used in the clinker exported is not as per the specification of SION entry, the DFRC Scheme is not applicable; that this finding of the Commissioner is not correct; that furnace oil and coal both are covered under the DFRC Scheme and they are not claiming DFRC benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the arguments Shri U. Raja Ram, learned D.R., reiterated the findings, as contained in the impugned order. He also distinguished the decision, relied upon by the learned advocate by submitting that in the said decision the appellants therein, were forced to file free shipping bills as the Customs Authorities had refused the DFRC shipping bills as the certificate from the Central Excise officers, listing the inputs used in the manufacture of export product, was required. 4. We have considered the submissions of both the sides. It has been clarified by the Board vide Circular No. 6/03-Cus., dated 28-1-03 that in all those cases where the exporters were not allowed to file shipping bills under a particular Export Promotion Scheme and had t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that he was forced to file free shipping bill by customs at the time of export of goods. In the present matter the appellants have filed the free shipping bills as the goods were to be exported in time and to avoid any business loss and have, subsequently, requested for conversion of the same into DFRC shipping bills. In view of the clarification issued by the Board vide Circular No. 40/03-Cus. the conversion has to be permitted on merits on case to case basis subject to fulfilment of all the conditions. In the impugned order the Adjudicating Authority has not made any mention about the condition which was included vide Circular No. 40/03-Cus. which goes to show that there was no violation of the said condition relating to availment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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