Concessional duty eligibility: IGCR benefits may be availed alongside MOOWR when prescribed conditions and timelines are complied with. Units operating under MOOWR may concurrently avail IGCR concessions if the scheme permits and the importer complies with additional conditions in the Concessional Notification and IGCR Rules, including time-limits and MOOWR stipulations. The phrase 'for use in manufacture of cellular mobile phones' requires that a component be used in the manufacturing process; intermediate MOOWR manufacturers who import components, add value, and supply final manufacturers are eligible for IGCR concessional rates provided all documentation, transfer procedures and conditions are met.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concessional duty eligibility: IGCR benefits may be availed alongside MOOWR when prescribed conditions and timelines are complied with.
Units operating under MOOWR may concurrently avail IGCR concessions if the scheme permits and the importer complies with additional conditions in the Concessional Notification and IGCR Rules, including time-limits and MOOWR stipulations. The phrase "for use in manufacture of cellular mobile phones" requires that a component be used in the manufacturing process; intermediate MOOWR manufacturers who import components, add value, and supply final manufacturers are eligible for IGCR concessional rates provided all documentation, transfer procedures and conditions are met.
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