SME Chatroom: 'IGCR Rules apply only when exemption notifications say so'

The duty concessions are available under exemption notifications and some of them mandate the procedures prescribed under the said IGCR Rules.

Q. What are the criteria for goods to qualify for clearance at concessional duty rates under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017? Can we clear all the goods under these IGCR Rules or are there any notifications allowing specific goods only for import under such Rules?

Please note that the IGCR Rules only prescribe the procedures, and do not grant any exemption from payment of Customs duties. Rule 2(1) of the IGCR Rules says that these rules shall apply to an importer, who intends to avail the benefit of an exemption notification issued under