Declaration of intent requirement for EOU shipping bills clarified - EOUs eligible for Chapter 3 benefits without declaration for specified period. EOU shipping bills are not treated as free shipping bills and the earlier DGFT clarification is withdrawn; EOUs may claim Chapter 3 benefits without a Declaration of Intent for exports from 1 April 2008 to 31 December 2010, RAs must finalise rejected claims for that period and a one-month grace period is provided for filing claims.
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Provisions expressly mentioned in the judgment/order text.
Declaration of intent requirement for EOU shipping bills clarified - EOUs eligible for Chapter 3 benefits without declaration for specified period.
EOU shipping bills are not treated as free shipping bills and the earlier DGFT clarification is withdrawn; EOUs may claim Chapter 3 benefits without a Declaration of Intent for exports from 1 April 2008 to 31 December 2010, RAs must finalise rejected claims for that period and a one-month grace period is provided for filing claims.
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