Tarred macadam
Tarred macadam for road surfacing and construction
HSN 2517 30 00 (Tarred macadam) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Other materials in Chapter 25 — including macadam of slag or industrial waste and granules or chippings of stone — are classified on distinct tariff lines where compliance obligations may differ.
The principal risk at this tariff line is misclassification: bituminous road-construction mixtures formulated to specific asphalt content or performance grades may be reclassified by customs into adjacent headings within Chapter 25 or Chapter 27 (mineral fuels and bituminous substances), with retrospective compliance and duty recovery following. Importers should confirm that the product specification — binder type, stone aggregate gradation, and intended end-use — squarely matches the tariff descriptor before relying on the absence of compliance here.