MOOWR and ROTDep Benefit

[Sudhir M]

Hi A Company is registered under MOOWR for one of its division and factory, but the Company has another division and factory across India for which MOOWR license is not available so whether the Company is completely restricted to take benefit under RoTDeP or benefit under ROTDeP can be available for other units other than MOOWR.

[Shilpi Jain]

RoDTEP benefit should be available to the non-MOOWR units.

MOOWR status is not given at PAN level but for units/premises. So those units that are exporting and not registered as MOOWR should be eligible for RoDTEP if their goods are appearing in such schedule.

[KASTURI SETHI]

Relevant extract of FTP, 2023 : sub-para no. ix refers.

4.55 Ineligible Supplies/ Items/Categories under the Scheme(RoDTEP)

The following categories of exports/ exporters shall not be eligible for rebate under RoDTEP Scheme:

i. Export of imported goods covered under paragraph 2.46 of FTP.

ii. Exports through trans-shipment, meaning thereby exports that are originating in third country but transshipped through India.

iii. Export products which are subject to Minimum export price or export duty.

iv. Products which are restricted for export under Schedule-2 of Export Policy in ITC (HS).

v. Products which are prohibited for export under Schedule-2 of Export Policy in ITC (HS).

vi. Deemed Exports.

vii. Supplies of products manufactured by DTA units to SEZ/FTWZ units.

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ix. Products manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962).

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xiii. Products manufactured or exported availing the benefit of the Notification No. 32/1997-Customs dated 1st April, 1997.

xiv. Exports for which electronic documentation in ICEGATE EDI has not been generated/ Exports from non-EDI ports.

xv. Goods which have been taken into use after manufacture.

4.55 A Government, however, reserves the right to modify any of the categories as mentioned above for inclusion or exclusion under the scope of RoDTEP, at a later date.

[KASTURI SETHI]

The company is not completely restricted. A factory or division of a Company which is not registered with MOOWR is not hit by restrictions imposed vide Para No.4.55. of FTP, 2023 for availing benefits of the scheme RoTDEP.

I fully agree with the views of Madam Shipi Jain.

AI Summary

RoDTEP eligibility: units not registered under MOOWR may claim rebates unless specifically excluded under FTP provisions. MOOWR status applies to individual units/premises, not at PAN level; non-MOOWR divisions or factories of the same company may claim RoDTEP if their exported goods are within the scheme's schedule. Eligibility is subject to Paragraph 4.55 exclusions of the FTP, which bar rebates for categories including certain imported goods, trans-shipped exports, products under minimum export price or export duty, restricted/prohibited items, deemed exports, supplies from DTA to SEZ/FTWZ, products made in warehouses under section 65 of the Customs Act, exports without ICEGATE EDI, and goods taken into use after manufacture.