Concessional Duty Clarified: IGCR and MOOWR Schemes Allow Dual Benefits for Manufacturers, Including Intermediate Goods Suppliers.

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....This circular clarifies the applicability of concessional duty under Import of Goods at Concessional Rate of Duty (IGCR) Rules, 2022 in certain instances. It addresses the simultaneous availment of IGCR along with Manufacture and Other Operations in Warehouse Regulations (MOOWR) scheme, and the applicability of IGCR benefit in cases involving import of certain goods specified for value-addition by MOOWR units for supply to final manufacturers of cellular mobile phones. The key points are: MOOWR units can avail IGCR exemption along with duty deferment under MOOWR simultaneously, provided conditions of both schemes are complied with. The expression "for use in manufacture of cellular mobile phones" in certain notifications does not restrict I.........