Clarifications on the applicability of concessional duty under IGCR Rules, 2022 in certain instances

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....Dated: 21.11.2024 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive). All Principal Chief Commissioners/Chief Commissioners of Customs & Central Tax All Principal Commissioners/ Commissioners of Customs/Customs (Preventive) All Principal Director Generals/Director Generals under CBIC Subject: Clarifications on the applicability of concessiona....

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....another MOOWR unit. 3.2 In this regard, this aspect has already been clarified under Question 17 of FAQs [https://www.cbic.gov.in/entities/cbic-content-mst/MTUwMDA%3D] on MOOWR which is reproduced as follows: "The eligibility to export benefits under FTP or IGCR would depend upon the respective scheme. If the scheme allows, units operating under Section 65 has no impact on the eligibil....

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.... goods to the final manufacturer of cellular mobile phones. This doubt has arisen especially in reference to the Notification No. 57/2017-Cus dated 30.06.2017, as amended wherein, at a few entries/serial numbers such as 5C to 5E, description of goods is mentioned including the expression "for use in manufacture of cellular mobile phones". 4.2 It may be noted that, CBIC Instruction 16/2024-Custo....