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Introducing the “In Favour Of” filter in Case Laws.
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of The Principal Commissioner of Customs clarified that a MOOWR (Manufacture and Other Operations in Warehouse Regulations) unit can avail the concessional duty benefit under IGCR (Imports of Goods at Concessional Rate of Duty) Rules, 2022 simultaneously with the duty deferment under MOOWR. The MOOWR unit must comply with additional conditions prescribed in the concessional notification and IGCR Rules, including time limits, in addition to MOOWR stipulations while supplying goods from its premises. The expression 'for use in manufacture of cellular mobile phones' in certain notifications does not restrict the IGCR benefit only to the final manufacturer of cellular phones. Intermediate goods manufacturers operating under MOOWR and supplying value-added goods to the final cellular phone manufacturer are eligible for the concessional duty rate under IGCR Rules, 2022, subject to meeting all other conditions.
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