IGCR Regarding Customs Notification No: 050/2017

[Mathi]

Regarding Customs Notification No: 050/2017- S.No: 535 (Sub S.No "b") condition No: 9, shall we avail for IGCR Scheme and we need to supply to with in India only not Exports. Our supply will be used for make in India concepts by producing by our customer plant which will supply to Defence-Army from our customer.

For local supply shall we avail for IGCR and file the returns accordingly?

Kindly advice

AI Summary

Concessional duty under IGCR requires strict end-use compliance and prescribed records before claiming the benefit.
Where Condition No. 9 links the concession to IGCR, the importer must follow IGCR procedures - prior intimation, maintenance of records, proper accountal of imported goods, and filing prescribed returns. The IGCR benefit is tied to end-use and documentation rather than being restricted to exports unless the notification expressly requires export or project-specific certification; domestic manufacture and supply may qualify if the notification permits and procedural conditions are fully complied with.