Acetylene black
Acetylene black, carbon black (specialised carbon forms)
HSN 2803 00 20 (Acetylene black) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023 for all Chapter 28 commodity import declarations. Where the import quantity of this specified hazardous substance exceeds prescribed thresholds, the owner must also maintain a Public Liability Insurance policy under the Public Liability Insurance Act, 1991.
- Chapter 28 qualifiers from CBIC
- Insurance policy from insurer (PLI Act)
- 1Include all mandatory additional qualifiers in the import declaration for Acetylene black as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all Chapter 28 commodities with effect from 15 October 2023 and a deficient declaration risks bill-of-entry detention at first appraisement.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Where the imported quantity of Acetylene black exceeds the specified threshold quantities for hazardous substances, obtain a valid Public Liability Insurance policy before import. Retain documentary proof of the insurance policy for production to the proper officer on demand.S.O. 227(E) dated 24-03-1992 issued by Ministry of Environment and Forests; Public Liability Insurance Act, 1991
The most common error on this tariff line is filing a standard Chapter 28 bill of entry without including the mandatory additional qualifiers prescribed under CBIC Circular 23/2023-Cus paragraphs 4.1 and 4.2. Customs systems flag declarations lacking these qualifiers for reassessment from 15 October 2023 onward, resulting in detention and demurrage while the declaration is amended. Separately, importers overlook the PLI trigger entirely when quantities are borderline, creating personal liability exposure under the Public Liability Insurance Act, 1991.