AAR: No duty drawback for goods from MOOWR, home consumption BE mandatory for exemption.

The Authority for Advance Rulings (AAR) determined it lacks jurisdiction over duty drawback issues for goods manufactured in MOOWR premises and exported under the Customs and Central Excise Duties Drawback Rules, 2017. To qualify for exemption under Notification No. 21/2023, a home consumption Bill of Entry is required. Goods imported under Advance Authorization cannot be treated as warehoused goods, and capital goods imported under MOOWR cannot be debonded using EPCG authorization or benefit from Notification No. 26/2023. MOOWR and private bonded warehouses operate under different provisions, and supply to third-party customers may qualify as exports if directly exported. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X