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#GTBharat's PolicyCast Ep 52 | Intended use or actual use? A ruling that could influence MOOWR eligibility
When Customs law refers to goods being “for use”, should eligibility depend on actual use or intended use?
The distinction can have important implications for businesses assessing eligibility under the Manufacture and Other Operations in Warehouse Regulations (MOOWR) framework, particularly where imported capital goods serve a defined purpose.
In the latest episode of #GTBharat’s PolicyCast podcast series, our leader, Manoj Mishra, discusses the CESTAT ruling in Dalmia and its relevance to the ongoing question of Battery Energy Storage System (BESS) eligibility under MOOWR.
He outlines:
• How…
The skinny
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