Per S.S. Sekhon : M/s. Man Industries (I) Ltd. vide Shipping Bill No. 1000017585, 1000017579, 1000017580 all dated 25.10.2002 exported "carbon steel submerged ARC welded pipes" under DEPB Scheme. Vide letter dated 23.12.2002 they requested Dy. Commissioner/Export Department for conversion of above mentioned three DEPB Shipping Bills under DEPB Scheme to DEEC Scheme. Exporter submitted that they have filed above mentioned Shipping Bill under DEPB Scheme by mistake. They also submitted a copy of Advance Licence No. 0310156546 dated 03.09.2000 and submitted that the company is a Registered Export House and have been accredited with ISO 9002 certification for the manufactures of quality products. They also submitted that they had already submitted the Chartered Engineer Certificate certifying the inputs used in the resultant export product which is mandatory for logging the DEEC.

1.2 Exporters request was examined in the light of Standing Order No. 7078 dated 20.01.1995, they were to declare the exempted material used in manufacture of the resultant export product at the time of export, as the same is to be examined at the time of examination of the goods. Since no declaration regarding inputs used in the manufacture of the resultant export product was made by the exporter at the time of export and also there was no Standing Order for conversion of DEPB Shipping Bills to DEEC Shipping Bills, they were asked to explain, why their request for conversion should not be rejected?

1.3 The exporter submitted that they had provided Chartered Engineer Certificate certifying the inputs used in the resultant product. They also submitted that during the verification of Advance Licence with the Shipping Bills and other documents after obtaining the Export Obligation Discharge Certificate from Jt. DGFT, Department can verify the inputs used in the resultant product. Exporters vide letter dated 09.04.2003 reiterated what they submitted vide their letter dated 23.01.2003 as already discussed/stated above. As per Chartered Engineer Certificate dated 27.12.2002, exempted material i.e. HR Coils/Plates, Welding Flux, Welding Wire, Grinding Wheel, CO2 Wire, Cutting Oil, Oil and Lubricant, Rust Preventive and X-Ray Films are used in the manufacture of the resultant product i.e. Carbon Steel Submerged ARC Welded Pipes and rare of the same description as mentioned in the Advance Licence No. 0310156546 dated 03.09.2002.

1.4 Vide letter dated 27.08.2003 exporters undertook that they will claim only HR Plates, Welding Flux, Welding Wire, CO2 Wire and X-Ray Films used as inputs (exempted material) in the manufacture of the resultant export product covered under above Shipping Bills. Again vide letter dated 29.08.2003 they reiterated that by mistake the DEPB Shipping Bills have been filed instead of DEEC Shipping Bills. They submitted that they had already imported the HR Plates Welding Wire, Welding Flux, X-Ray Films against the Advance Licence No. 0310156546 dated 03.09.2002.

1.5 Exporter vide letter dated 13.11.2003 submitted a certificate dated 29.10.2003 issued by the Supdt. Customs Excise, Pithampur certifying that M/s. Man Industries (I) Ltd. imported HR Plates under Advance Licence No. 0310156546 dated 03.09.2002 and manufactured and exported Carbon Steel Submerged ARC Welded Pipes.

1.6 Instructions in way of Board Circular No. 04/2004-Cus. dated 16.01.2004 [reported in 2004 (60) RLT M44] regarding conversion of Shipping Bills from one export promotion scheme to another export promotion scheme were issued. Request of the exporter was examined in view of Board Circular No. 04/2004-Cus. dated 16.1.2004 [reported in 2004 (60) RLT M44] and the same was rejected as pre condition of the referred circular is that the conversion of Shipping Bill from one export promotion scheme to another promotion scheme is allowed only in cases where the benefit of an export promotion scheme claimed by the exporter has been denied by DGFT/MOC or Customs due to any dispute