https://www.taxtmi.com/caselaws?id=783862 Whether imported inputs used in a MOOWR bonded warehouse for manufacturing mobile phones can simultaneously claim exemption under N/N. 57/2017-Cus (IGCR) and duty deferment under MOOWR was determined by construing Section 65(2) of the Customs Act and the IGCR rules' conditional framework. The AAR held that both benefits may be availed together only on strict compliance with the IGCR notification and rules (including time limits) in addition to MOOWR requirements, and that waste/refuse disposal within MOOWR is exclusively governed by Section 65(2) read with MOOWR Regulations; duty neutrality applies where finished goods are exported and linked scrap is destroyed or duty-paid, whereas home consumption attracts duty on finished goods and on imported inputs contained in waste. en-us Wed, 03 Sep 2025 00:00:00 +0530 Mon, 22 Dec 2025 17:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783862 Whether imported inputs used in a MOOWR bonded warehouse for manufacturing mobile phones can simultaneously claim exemption under N/N. 57/2017-Cus (IGCR) and duty deferment under MOOWR was determined by construing Section 65(2) of the Customs Act and the IGCR rules' conditional framework. The AAR held that both benefits may be availed together only on strict compliance with the IGCR notification and rules (including time limits) in addition to MOOWR requirements, and that waste/refuse disposal within MOOWR is exclusively governed by Section 65(2) read with MOOWR Regulations; duty neutrality applies where finished goods are exported and linked scrap is destroyed or duty-paid, whereas home consumption attracts duty on finished goods and on imported inputs contained in waste. Case-Laws Customs Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783862