Exported by-products qualify as resultant goods under MOOWR: CAAR

In re Gemini Edibles & Fats India Limited (CAAR Mumbai) The application before the Customs Authority for Advance Ruling (CAAR), Mumbai, was filed by Gemini Edibles & Fats India Limited under Section 28H(1) of the Customs Act, 1962 seeking clarification on the applicability of the Manufacture and Other Operations in Warehouse Regulations, 2019 (MOOWR Scheme) in relation to the import of crude edible oils, their processing in a bonded warehouse, and the duty implications where certain output products are exported. The applicant manufactures refined edible oils by processing imported Crud...