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

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..... 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 subject. The following is clarified as below regarding the issu .....

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..... 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 goods from its premises. Applicability of IGCR benefit in certain cases: 3 .....

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..... oods 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 cellular mobile phones. This does not mean that the components should be imported by .....

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