https://www.taxtmi.com/caselaws?id=764573 Advance ruling jurisdiction under the Customs Act is limited to the statutory subjects specified in section 28H(2), so duty drawback questions relating to MOOWR units fall outside that scope because drawback is a separate rebate/refund mechanism and no ruling can be given. Advance Authorisation goods may be brought into a MOOWR warehouse for manufacture of export goods only under the prescribed procedure, including filing a bill of entry for home consumption, after which they are not treated as warehoused goods. EPCG relief cannot be used to debond capital goods that have already availed MOOWR deferment unless the scheme expressly permits such cross-utilisation. Supplies to a third-party exporter are treated as exports where the goods are exported outside India. en-us Wed, 01 May 2024 00:00:00 +0530 Mon, 13 Jan 2025 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764573 Advance ruling jurisdiction under the Customs Act is limited to the statutory subjects specified in section 28H(2), so duty drawback questions relating to MOOWR units fall outside that scope because drawback is a separate rebate/refund mechanism and no ruling can be given. Advance Authorisation goods may be brought into a MOOWR warehouse for manufacture of export goods only under the prescribed procedure, including filing a bill of entry for home consumption, after which they are not treated as warehoused goods. EPCG relief cannot be used to debond capital goods that have already availed MOOWR deferment unless the scheme expressly permits such cross-utilisation. Supplies to a third-party exporter are treated as exports where the goods are exported outside India. Case-Laws Customs Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764573