Retort carbon (gas carbon)
Retort carbon, also known as gas carbon
HSN 2704 00 10 (retort carbon, also known as gas carbon) 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 products within Chapter 27 — particularly coke and semi-coke of coal or lignite — may carry distinct compliance obligations at their respective tariff lines.
Retort carbon and coke share the same 6-digit subheading, and a customs officer examining a shipment may re-classify the goods toward a more specific coke or semi-coke line if the product specification is ambiguous. Re-classification triggers retrospective compliance and can result in detention pending resolution. Importers should document the precise production process and carbon form — confirming it is a by-product of gas retort operations, not a metallurgical or fuel-grade coke — before filing the bill of entry.