SLATE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE
Slate blocks and slabs, roughly trimmed or cut
HSN 2514 00 00 (Slate blocks and slabs) is subject to a Restricted-import policy condition under the ITC (HS) Schedule administered by the Directorate General of Foreign Trade (DGFT). Import is not freely permitted and requires compliance with the applicable ITC (HS) policy condition for Chapter 25 before a bill of entry can be filed.
- Import Licence from DGFT
- ITC (HS) policy compliance declaration
- 1Verify and comply with the applicable ITC (HS) policy condition for Chapter 25 before filing the bill of entry. Import of slate under this tariff line is Restricted; a consignment arriving without the requisite DGFT authorisation is liable to detention and denial of out-of-charge.ITC (HS) Import Policy, Chapter 25 — Restricted status per regulatory record CCR
- 2Obtain the relevant DGFT Import Licence or authorisation covering this Restricted tariff line and ensure it is uploaded in e-Sanchit prior to the bill of entry. Confirm the licence scope covers the description and quantity of slate to be imported.ITC (HS) Import Policy, Chapter 25; DGFT licensing framework
The single most common error on this tariff line is treating slate as a freely importable mineral commodity and filing the bill of entry without a DGFT authorisation. The Restricted classification activates at the CTI level regardless of the commercial description used — blocks, slabs, or trimmed pieces all fall within 2514 00 00 — and a consignment cleared without the requisite policy compliance is liable to confiscation and monetary penalty under the Customs Act, 1962.