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    <title>Capital goods sent for testing purpose after import under MOOWR</title>
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    <description>Capital goods imported under the MOOWR regime and held in a Section 65 warehouse cannot be removed from the unit for testing; the circular that permits movement for job work applies only to listed items and not to the capital goods at issue, and outward movement is allowed solely for repair subject to prior permission from the customs/bond officer.</description>
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      <description>Capital goods imported under the MOOWR regime and held in a Section 65 warehouse cannot be removed from the unit for testing; the circular that permits movement for job work applies only to listed items and not to the capital goods at issue, and outward movement is allowed solely for repair subject to prior permission from the customs/bond officer.</description>
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