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

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....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 holders under the jurisdiction of Chennai Air Customs is invited to the....

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.... 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 allows." 3.3 It is once again re-iterated that, the MOOWR unit may avail IGCR ex....

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....ew 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 compliance with the provisions of MOOWR and transfer of resultant goods to another unit. Fu....