One more value added step introduced by Government of India to promote India as the manufacturing hub globally towards ease of doing business and introduced by the Central Board of Indirect Taxes (CBIC) for Manufacture and Other Operations in Warehouse Regulations (MOOWR), is allowing import of raw materials and capital goods without payment of Duty.

Advantages of bonded warehousing :

Please refer https://www.investindia.gov.in/bonded-manufacturing for more details.