https://www.taxtmi.com/forum/issue?id=118791 MOOWR applies when there is either manufacture or other operations, though Customs law does not define those terms. CBEC guidance permits businesses conducting manufacture or other operations to apply. The Foreign Trade Policy treats re packing and re labelling as manufacture, and tribunal precedent treating labelling as a manufacturing process supports treating relabelling/repacking as qualifying operations for MOOWR. Due to limited precedent, parties are advised to intimate the department or seek an advance ruling for scheme eligibility. en-us Fri, 06 Oct 2023 11:06:37 +0530 Thu, 23 Jan 2025 14:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118791 MOOWR applies when there is either manufacture or other operations, though Customs law does not define those terms. CBEC guidance permits businesses conducting manufacture or other operations to apply. The Foreign Trade Policy treats re packing and re labelling as manufacture, and tribunal precedent treating labelling as a manufacturing process supports treating relabelling/repacking as qualifying operations for MOOWR. Due to limited precedent, parties are advised to intimate the department or seek an advance ruling for scheme eligibility. Discussion-Forum Customs Fri, 06 Oct 2023 11:06:37 +0530 https://www.taxtmi.com/forum/issue?id=118791