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    <title>Claim of freely transferability duty credit scrip benefits under Chapter 3 FTP, clarification regarding eligibility of exports by EOU.</title>
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    <description>Eligibility for Chapter 3 duty credit scrips for EOUs/BTPs is limited to units that do not avail direct tax benefits or exemptions; eligibility applies prospectively from the date the exemption period ends or from the date a unit permanently waives direct tax exemption, and units must submit evidence from jurisdictional Income Tax Authorities to the Regional Authority to claim benefits under the specified Chapter 3 schemes.</description>
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      <description>Eligibility for Chapter 3 duty credit scrips for EOUs/BTPs is limited to units that do not avail direct tax benefits or exemptions; eligibility applies prospectively from the date the exemption period ends or from the date a unit permanently waives direct tax exemption, and units must submit evidence from jurisdictional Income Tax Authorities to the Regional Authority to claim benefits under the specified Chapter 3 schemes.</description>
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