Industry Practice
MOOWR Scheme by Sector
Sector-specific MOOWR applications, worked duty examples, and case snapshots from our practice across India's import-dependent manufacturing base.
Textile
MOOWR Scheme for Textile Manufacturers in India
Textile capacity in India is built on imported European, Chinese and Japanese machinery — air-jet looms, ring frames, circular knitting, stenters, jet dyeing, digital printers and automated sewing lines. A single greenfield or expansion project can carry ₹40–150 Cr of imported capital goods attracting 7.5% BCD and 18% IGST. MOOWR defers the entire customs stack on this machinery for its full operating life. Imported MMF, dyes and trims are also covered, but the headline saving for most mills sits in capital goods.
Read sector briefAuto Components
MOOWR Scheme for Auto Component Manufacturers in India
Auto component capacity is shaped by the imported capital-goods basket: 5-axis CNC machining centres, high-tonnage stamping presses, gear hobbing, EDMs, industrial robots and CMM inspection systems. A single Tier-1 line can carry ₹30–80 Cr of imported machinery, with another ₹20–40 Cr in commissioning-stage tooling and fixtures. MOOWR defers BCD and IGST on this entire capital-goods stack for the life of the bonded factory. Steel, aluminium and electronics imports are covered too, but the dominant MOOWR saving sits in machinery and tooling.
Read sector briefPackaging
MOOWR Scheme for Packaging Manufacturers in India
Packaging conversion is a capex-heavy business. A single CI flexo press, gravure line or solventless laminator can land at ₹8–25 Cr; a full converting plant easily runs to ₹40–80 Cr of imported European and Japanese equipment. MOOWR defers BCD and IGST on every press, laminator, slitter and pouching machine for its full operating life. Imported BOPP/PET films and aluminium foil ride on the same bond — useful, but secondary to the capital-goods saving.
Read sector briefPlastic Processing
MOOWR Scheme for Plastic Processing Manufacturers in India
Plastic processing economics are dominated by the capital-goods bill — a single 4000T injection moulding machine lands at ₹6–10 Cr, a stretch blow line at ₹8–15 Cr, and a full extrusion plant easily crosses ₹40 Cr. Add imported moulds, hot-runner systems and tooling, and the customs duty exposure on capital goods alone routinely exceeds ₹15 Cr per expansion cycle. MOOWR defers BCD and IGST on this machinery and tooling for the life of the bonded factory. Resin and master-batch imports are covered too, but the headline MOOWR saving is on capital goods.
Read sector brief