Duty Exemption Denied Under MOOWR Scheme Due to Incompatibility of Benefits

In re Wipro Pari Robotics Private Limited (CAAR Mumbai)

The authority examined the application filed by the applicant seeking advance ruling on classification and eligibility for duty exemption in relation to the import of second-hand or used goods for refurbishment and related activities. The materials placed on record, written submissions, and comments from the jurisdictional Commissionerate were considered. The applicant sought rulings on six issues: whether second-hand or used goods may be imported for refurbishment or similar processes; eligibi

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