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    <title>Clarifications on the applicability of concessional duty under IGCR Rules, 2022 in certain instances-reg.</title>
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    <description>A MOOWR unit may simultaneously claim IGCR concessional duty while availing MOOWR duty deferment, provided the unit complies with the additional conditions, time-limits and documentation requirements in the concessional notification and IGCR Rules as well as MOOWR stipulations. Goods described &quot;for use in manufacture of cellular mobile phones&quot; are eligible when imported by intermediate MOOWR manufacturers who perform value addition and supply resultant goods to the final manufacturer, subject to transfer documentation and accountal and fulfilment of all other conditions.</description>
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