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of BCom clarifies dual benefits under IGCR Rules 2022 and MOOWR scheme. MOOWR units can simultaneously avail IGCR exemption with duty deferment, provided they comply with conditions in Concessional Notification and IGCR Rules. Components imported for 'manufacture of cellular mobile phones' need not be directly imported by phone manufacturers - intermediate MOOWR units can claim IGCR benefits when importing components for value addition before supplying to final mobile phone manufacturers, subject to meeting prescribed conditions. Documentation and periodic accounting requirements apply for transfers between MOOWR units.
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