https://www.taxtmi.com/forum/issue?id=121003 MOOWR may be available to an importing trading entity undertaking inspection, testing, repacking, relabelling, barcode affixation and kitting, as the cited definition of manufacture includes repacking, labelling and testing. Customs duty is deferred until domestic tariff area clearance. MOOWR is a duty-deferment, not a duty-exemption, scheme; consequently, the discussion states that capital goods used in manufacturing and later cleared into the domestic tariff area do not receive depreciation benefit under current provisions. en-us Mon, 06 Jul 2026 21:18:45 +0530 Thu, 16 Jul 2026 19:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121003 MOOWR may be available to an importing trading entity undertaking inspection, testing, repacking, relabelling, barcode affixation and kitting, as the cited definition of manufacture includes repacking, labelling and testing. Customs duty is deferred until domestic tariff area clearance. MOOWR is a duty-deferment, not a duty-exemption, scheme; consequently, the discussion states that capital goods used in manufacturing and later cleared into the domestic tariff area do not receive depreciation benefit under current provisions. Discussion-Forum Customs Mon, 06 Jul 2026 21:18:45 +0530 https://www.taxtmi.com/forum/issue?id=121003