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of <h1>Concessional Duty Under IGCR Rules 2022 Clarified for MOOWR Scheme; Section 65 Units Can Avail Exemptions & Deferments</h1> The circular clarifies the applicability of concessional duty under IGCR Rules, 2022, particularly concerning the MOOWR scheme. It confirms that units operating under Section 65 can simultaneously avail IGCR exemptions and duty deferments if they comply with additional conditions. Additionally, it addresses doubts about importing goods for manufacturing cellular mobile phones, stating that intermediate manufacturers can import components for value addition and supply to final manufacturers while still benefiting from concessional duty rates, provided all conditions are met. Trade associations are urged to disseminate this information, and traders with issues can contact the customs office.
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