An exporter is using a third party Zero Duty EPCG license which has the HSC code 48239018, paper products, paper boards & packing material belonging to a third party while he is exporting under HS code 210399 Indian assorted Foodstuffs - can he claim benefit and can the shipping bill be filed with diffrent HS codes ??
If he is mentioning the IEC of the supplier to whom he is a third party exporter in his shipping bills, then the supplier can claim benefit of epcg license obligation. But its better to get the epcg license amended to include the actual HS code being used in the shipping bill. Otherwise the export obligation will be denied to be considered as complete