Anthracite agglomerated
Agglomerated anthracite briquettes, ovoids, solid fuel
HSN 2701 20 10 (Anthracite agglomerated) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 24/2024-CUS dated 20-11-2024, operative from 15 December 2024. The circular requires coal import declarations under Chapter 2701 to carry specified qualifiers distinguishing coking and non-coking coal at the bill-of-entry stage.
- Chapter 2701 qualifiers from CBIC
- Import declaration to CBIC
- 1File the bill of entry with the mandatory additional qualifiers specifying whether the coal is coking or non-coking, as required for all Chapter 2701 imports from 15 December 2024. Declarations filed without the prescribed qualifiers are liable to detention and reassessment at the port of import.CBIC Circular 24/2024-CUS dated 20-11-2024
- 2Confirm that the qualifier entered in the import declaration accurately reflects the technical category of the consignment — anthracite agglomerated under CTI 2701 20 10 is a non-coking solid fuel. A mismatch between the declared qualifier and the commercial or technical specification of the goods constitutes a misdeclaration under the Customs Act, 1962.CBIC Circular 24/2024-CUS dated 20-11-2024
The mandatory-qualifier regime under CBIC Circular 24/2024-CUS is a declaration-accuracy control, not merely a classification formality: submitting an incorrect coking/non-coking qualifier — even where the HSN itself is correctly stated — constitutes a misdeclaration and may attract penalty under the Customs Act, 1962. Importers should obtain a technical specification certificate from the supplier confirming the fuel category before the bill of entry is filed, rather than relying on commercial invoice descriptions alone.