https://www.taxtmi.com/caselaws?id=788949 Concessional customs duty under Notification No. 57/2017-Customs applies to imported inputs and parts intended for use in manufacturing PCBA and cellular mobile phones, even where they are subsequently scrapped during the process. The advance ruling treated the phrase "for use" as covering goods actually put into the manufacturing process, not only items that remain in the finished product. It distinguished process scrap from unutilised or defective goods, and noted the absence of any express exclusion for scrap in the notification or IGCR Rules. Compliance with the IGCR Rules, 2022 remains required, while SION norms and the MOOWR regime were not treated as determinative. en-us Mon, 30 Mar 2026 00:00:00 +0530 Wed, 01 Apr 2026 07:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788949 Concessional customs duty under Notification No. 57/2017-Customs applies to imported inputs and parts intended for use in manufacturing PCBA and cellular mobile phones, even where they are subsequently scrapped during the process. The advance ruling treated the phrase "for use" as covering goods actually put into the manufacturing process, not only items that remain in the finished product. It distinguished process scrap from unutilised or defective goods, and noted the absence of any express exclusion for scrap in the notification or IGCR Rules. Compliance with the IGCR Rules, 2022 remains required, while SION norms and the MOOWR regime were not treated as determinative. Case-Laws Customs Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788949