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    <description>MOOWR permits manufacturers to opt into a bonded warehouse regime for manufacturing-related transactions without requiring exports; benefits cover both capital goods and inputs, GST is payable on manufactured goods, and a factory may designate only a demarcated portion as the bonded warehouse. Applicants must follow procedural requirements and liabilities set out in Board circulars, notifications and relevant Customs Act provisions; there is no minimum investment criterion.</description>
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