2024-VIL-18-AAR-CU
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CUSTOMS Advance Ruling Authority

Customs AAR on questions related to duty drawback - The questions related to duty drawback involved do not fall within the ambit of any parameter on which Advance Ruling can be sought - Whether the Applicant can import the goods in bonded premise without payment of customs duty under Advance Authorization in accordance with Notification No. 21/2023-Customs dated 1st April 2023 and use such goods in manufacture of exported product – HELD - the Applicant can import the goods in bonded premise without payment of customs duty under Advance Authorization, subject to the fulfilment of the conditions stipulated in the Notification No. 21/2023- Customs dated 1st April 2023 and current Foreign Trade Policy, the Applicant can import the goods into the MOOWR unit, upon filing a bill of entry for home consumption and clearance, at the customs station of import. Such goods shall not be considered as warehoused goods in terms of section 60 of the Act - Whether the Applicant can apply for EPCG license and then de-bond the capital goods imported under the MOOWR license by utilising EPCG license for payment of Customs duty payable on debonding as per Notification No. 26/2023 Customs Dated 1st April 2023 – HELD - No, the capital goods, on which the benefits of deferral of Customs duty have already been availed/claimed under the MOOWR scheme, cannot be further de-bonded by using/utilising EPCH license - Whether supply of manufactured goods by the Applicant to third party customer would be considered as a DTA Sales or Exports in case the third-party customer exports such goods as it is outside India – HELD - Yes, Supply of manufactured goods by the Applicant to third party customer can be considered as Exports in case the third-party customer exports such goods as it is outside India and in case the goods are directly delivered to the port of Export.
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