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    <title>ITC ON Out of Charge copy of Bill of Entry</title>
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    <description>ITC may be claimed on electronic Out of Charge copies of the bill of entry because such eOoC copies are documents similar to a bill of entry and therefore constitute a permissible basis for claiming ITC; receipt via ICEGATE to the registered email satisfies the documentary requirement.</description>
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      <description>ITC may be claimed on electronic Out of Charge copies of the bill of entry because such eOoC copies are documents similar to a bill of entry and therefore constitute a permissible basis for claiming ITC; receipt via ICEGATE to the registered email satisfies the documentary requirement.</description>
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