TaxTMI 
TaxTMI 
Dear Sir
In MOOWR Scheme whether trader (Importer) are eligible or not? They are importing and putting sticker and sell into domesctic market? Thats all. Please clarify
MOOWR Schema
06 Oct 2023 
4 Replies 
1437 Views Asked by
Manufacture or other operations: re labelling and re packing may qualify under MOOWR, consider advance ruling for clarity.
MOOWR applies when there is either manufacture or other operations, though Customs law does not define those terms. CBEC guidance permits businesses conducting manufacture or other operations to apply. The Foreign Trade Policy treats re packing and re labelling as manufacture, and tribunal precedent treating labelling as a manufacturing process supports treating relabelling/repacking as qualifying operations for MOOWR. Due to limited precedent, parties are advised to intimate the department or seek an advance ruling for scheme eligibility. (AI Summary)
MOOWR applies when there is either manufacture or other operations, though Customs law does not define those terms. CBEC guidance permits businesses conducting manufacture or other operations to apply. The Foreign Trade Policy treats re packing and re labelling as manufacture, and tribunal precedent treating labelling as a manufacturing process supports treating relabelling/repacking as qualifying operations for MOOWR. Due to limited precedent, parties are advised to intimate the department or seek an advance ruling for scheme eligibility. (AI Summary)