https://www.taxtmi.com/circulars?id=67930 MOOWR units may simultaneously avail concessional import duty under the IGCR Rules provided they comply with additional conditions in the concessional notification and IGCR Rules, including time-limits, documentation and periodical accountal, in addition to MOOWR obligations. The expression "for use in manufacture of cellular mobile phones" denotes intended manufacturing use of components and does not limit eligibility to final manufacturers; intermediate MOOWR units importing components for value addition and supplying resultant goods to final mobile phone manufacturers qualify for IGCR concessional rates if all conditions are met. en-us Thu, 21 Nov 2024 00:00:00 +0530 Thu, 21 Nov 2024 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67930 MOOWR units may simultaneously avail concessional import duty under the IGCR Rules provided they comply with additional conditions in the concessional notification and IGCR Rules, including time-limits, documentation and periodical accountal, in addition to MOOWR obligations. The expression "for use in manufacture of cellular mobile phones" denotes intended manufacturing use of components and does not limit eligibility to final manufacturers; intermediate MOOWR units importing components for value addition and supplying resultant goods to final mobile phone manufacturers qualify for IGCR concessional rates if all conditions are met. Circulars Customs Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67930