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        <h1>'Declaration of Intent' Not Needed for EOU Shipping Bills (2008-2010) to Claim Chapter 3 Benefits; Policy Circular Update.</h1> The circular clarifies the requirement of a 'Declaration of Intent' on EOU shipping bills for Chapter 3 scheme benefits. It states that EOU shipments from 1.4.2008 to 31.12.2010 do not need this declaration to claim benefits. The previous clarification from 4.3.2010, treating EOU shipping bills as 'free shipping bills,' is withdrawn after consultations with the Department of Revenue. Policy Circular No. 40/2009-14 remains effective for exports from 1.1.2011 onwards. Regional Authorities are instructed to finalize rejected claims for the specified period, with a one-month grace period for late claim submissions.

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