TMI BlogMOOWR SchemaX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir In MOOWR Scheme whether trader (Importer) are eligible or not? They are importing and putting sticker and sell into domesctic market? Thats all. Please clarify - Reply By Shilpi Jain - The Reply = Under the Customs law manufacture is not defined. MOOWR is applicable when there is either manufacture or other operations. 'Other operations' is also not defined. Whereas, if you ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... look at Foreign Trade Policy (FTP), even re-packing and re-labelling is included under manufacture. So one can consider that any re-packing and re-labelling could be considered as other operations, if not manufacturing. However, this being a new scheme with less precedence, suggested that an intimation is made to the department one could also consider applying to Customs Advance Ruling Authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Reply By KASTURI SETHI - The Reply = An extract from CBEC Guidelines on MOOWR Types of businesses covered : Any business desiring to conduct manufacture or any other operations can apply under MOOWR. Existing businesses can also apply. - Reply By KASTURI SETHI - The Reply = (i) The term, 'Other Operations' is integrally related to the definition of ' manufacture' by wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of conjunction, 'OR' . In the absence of definition of 'Other Operations' in MOOWR, 2019 we can resort to the case laws. (ii) Any process which renders the goods marketable amounts to manufacture-----------CESTAT in the case of Shri Vrindavan Dairies Vs.CCE, Jaipur-1 - 2018 (6) TMI 804 - CESTAT NEW DELHI (iii) The department filed Civil Appeal against CESTAT' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;s Order with Hon'ble Supreme Court which was dismissed as withdrawn. Hence labelling is a manufacturing process. - Reply By Mathi Bharathi - The Reply = Dear Sir / Madam Thanks for your initiative and prompt reply - MOOWR Schema - Query Started By: - Mathi Bharathi Dated:- 6-10-2023 Last Replied Date:- 9-10-2023 Customs - Exim - SEZ - Got 4 Replies - Customs - Discussion Forum - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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