TaxTMI 
TaxTMI 
Clarifications on the applicability of concessional duty under IGCR Rules, 2022 in certain instances-reg.
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....NER OF CUSTOMS (AIR CARGO) NEW CUSTOM HOUSE, CHENNAI-VII COMMISSIONERATE, AIR CARGO COMPLEX, MEENAMBAKKAM, CHENNAI 600 027. Date : 04-12-2024 PUBLIC NOTICE No. 19 / 2024 Subject : Clarifications on the applicability of concessional duty under IGCR Rules, 2022 in certain instances-reg. Attention of all Importers, Exporters, Customs Brokers, General Trade and all other stake holder....
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.... this aspect has already been clarified under Question 17 of FAQs [1] 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 eligibility. In other words, a unit operating under Section 65 can avail any other benefit, if the scheme all....
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....ce 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-Customs dt. 25.06.2024 already clarifies the procedure to be adopted for import of goods by a unit in compli....
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....s long as all other conditions are met. 5. This Public Notice shall be considered as a Standing Order for the purpose of officers and staff of the Department. 6. Difficulties faced, if any, may be brought to the notice of Assistant Commissioner of Customs (Appraising Main), Air Cargo Commissionerate for necessary action. ( M Mathew Jolly ) Principal Commissioner of Customs ChennaiVI....