CIRCULAR NO. 36/2010-CUSTOMS
F.No.609/121/2009-DBK
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Custom
New Delhi, the 23rd September, 2010
To
All Chief Commissioners of Customs/Central Excise/Customs &Central Excise.
All Commissioners of Customs/Customs (P)/Customs &Central Excise /Central Excise.
All Director Generals of CBEC,
Chief Departmental Representative of Customs Excise & Service Tax Appellate Tribunal.
Sir/Madam,
Sub: Conversion of free shipping bills to export promotion scheme shipping bills and conversion of shipping bills from one scheme to another – reg.
I am directed to invite attention to the Board’s circular No.4/2004-Cus dated 16.01.2004 which debars conversion of free shipping bills to Advance License/DFRC/DEPB shipping bills and allows conversion of shipping bills from one export promotion scheme to another only where the benefit of an export promotion scheme claimed by the exporter has been denied by the DGFT/MoC&I or Customs due to any dispute.
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