Intended or actual use? A ruling on MOOWR eligibility

Grant Thornton Bharat’s PolicyCast is your window into policy, tax, and regulatory developments. Each episode features expert perspectives on issues that matter to businesses, individuals, and the wider economy.

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, 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 CESTAT interpreted “intended for use” under Customs law
• Evidence that can support intended use
• Potential relevance for BESS for eligibility under MOOWR

Tune in to understand what the ruling could mean for businesses assessing Customs benefits and compliance.

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