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of <h1>Concessional Duty Under IGCR Rules 2022: MOOWR Scheme Benefits Clarified for Mobile Phone Components Importers.</h1> The circular addresses clarifications on the applicability of concessional duty under IGCR Rules, 2022, particularly concerning the MOOWR Scheme. It confirms that units can simultaneously avail IGCR benefits and duty deferment under MOOWR, provided compliance with additional conditions. It clarifies that components used in manufacturing cellular mobile phones are eligible for concessional duty, even if imported by intermediate manufacturers, as long as conditions are met. The circular advises issuing a public notice for trade guidance and requests reporting any implementation difficulties to the Board.
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