Bonded warehouse import of mobile phone parts: IGCR exemption with MOOWR allowed; waste/scrap duty ruled under s65(2)

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....Imported inputs/parts for manufacturing cellular mobile phones in a bonded warehouse were examined for simultaneous eligibility of exemption under N/N 57/2017-Cus (IGCR) and duty deferment under the MOOWR scheme, and for the treatment of manufacturing waste/scrap. It was held that IGCR benefits can be availed along with MOOWR, provided all conditions under the notification and IGCR Rules (including time limits and end-use compliance) are strictly met in addition to MOOWR requirements. However, disposal of waste/refuse generated in a MOOWR unit is governed exclusively by s.65(2) of the Customs Act read with MOOWR Regulations; duty neutrality applies on export of finished goods if linked waste is destroyed or cleared on duty, while home consumption attracts duty on finished goods and input-content in waste. - AAR....