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.
Auto Components
MOOWR Scheme for Auto Component Manufacturers in India
Auto component plants run on imported alloy steel, aluminium extrusions, semiconductors, sensors, and high-precision machine tools. With BCD ranging 7.5%–10%, IGST 18%, and ADD on Chinese steel and bearings, working capital trapped in customs duty is the single largest non-operating drag on Tier-1 and Tier-2 supplier IRR.
Read sector briefElectronics & EMS
MOOWR Scheme for Electronics (EMS) Manufacturers
Electronics manufacturers operate on thin assembly margins where 12–22% landed-duty cost on imported PCBs, ICs, batteries and displays decides plant viability. MOOWR is the cleanest scheme to neutralise this duty while remaining outside SEZ and PLI eligibility constraints.
Read sector briefPharmaceuticals & APIs
MOOWR Scheme for Pharma & API Manufacturers in India
Pharma supply chains depend on KSMs and intermediates from China and Europe, with capital-intensive cGMP plants and validated equipment. MOOWR removes the duty drag on both — without exposing exports to the cash-flow distortions of refund cycles.
Read sector briefHeavy Engineering & Machinery
MOOWR Scheme for Heavy Engineering Manufacturers
Long-cycle engineering projects mean capital is locked in WIP for 9–18 months. Imported castings, hydraulics, electronics and bought-out components carry 7.5%–10% BCD and 18% IGST — paid years before the customer pays you. MOOWR breaks that cycle.
Read sector briefSpecialty Chemicals
MOOWR Scheme for Specialty Chemicals Manufacturers
Specialty chemicals plants face high anti-dumping duty on China-origin feedstocks alongside 7.5% BCD and 18% IGST. MOOWR is the only scheme that defers ADD along with BCD — materially improving the unit economics of import-dependent chemistries.
Read sector brief