2026-VIL-17-AAR-CU
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CUSTOMS Advance Ruling Authority

Customs AAR - Admissibility of duty exemption u/s 65 of Customs Act, 1962 read with Manufacture and Other Operations in Warehouse Regulations, 2019 (MOOWR Scheme) - Whether export of only by products (resultant product from the manufacturing) such as Palm Fatty Acid Distillate, Refined Palm Stearin, Sunflower Acid Oil, and Sunflower Distilled Fatty Acid would qualify as “export of manufactured goods” under Section 65 of the Customs Act, 1962 read with MOOWR, 2019 – HELD - Export of by-products such as Palm Fatty Acid Distillate, Refined Palm Stearin, Sunflower Acid Oil, and Sunflower Distilled Fatty Acid qualifies as export of “resultant goods” and consequently as export of manufactured goods under Section 65 of the Customs Act, 1962 read with the MOOWR, 2019 - Where such resultant goods are exported, they are eligible for remission of duty on the imported crude input oils contained therein, even where main products such as Refined Palmolein and Refined Sunflower Oil are cleared for home consumption - Accordingly, where by-products alone are exported while main products are sold domestically, proportionate duty exemption is admissible on the quantity of crude input oils attributable to such exported by-products, in terms of Section 69 of the Customs Act, 1962 read with Clause 7 of Circular No. 34/2019-Customs dated 01.10.2019 - The MOOWR Scheme permits duty-free import of crude oils to the extent they are contained in resultant goods exported from the bonded warehouse and does not restrict such benefit only to principal products, including where only by-products are exported – Ordered accordingly
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