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

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[email protected] E- File No.: GEN/TECH/PN/8/2025-Tech DIN No. 20250172MR00008857E9 Date : 28-01-2025 PUBLIC NOTICE No. 01 /2025 Sub :- Clarifications on the applicability of concessional duty under IGCR Rules, 2022 in certain instances-reg. ******** Reference is invited to the Board's Circular No. 26/2024- Customs dated 21.11.2024 issued vide F.No. 524/20/2024-STO (TU) on the above s....

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....t, if the scheme allows." 2.3 It is once again re-iterated that, the MOOWR unit may avail IGCR exemption along with duty deferment under MOOWR simultaneously, provided that the importer undertakes to comply with the additional conditions prescribed in the Concessional Notification and IGCR Rules therein including time-limit etc., in addition to MOOWR stipulations for those goods while supplying....

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....ds by a unit in compliance with the provisions of MOOWR and transfer of resultant goods to another unit. Further, there is a clear documentation involving transfer and periodical accountal by the MOOWR units. 3.3 Accordingly, it is clarified that the expression "for use in manufacture of cellular mobile phones" is intended to convey that the component should be used in manufacturing process for....