Non-metallurgical grade, conforming to IS 17441
Non-metallurgical aluminium oxide conforming to IS 17441
HSN 2818 20 19 (Non-metallurgical grade aluminium oxide conforming to IS 17441) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls requiring conformance to IS 17441 and mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023. The tariff line also carries drug-related documentation requirements — certificate of analysis, batch release certificate, and import licence for drugs — to be uploaded in e-Sanchit before out-of-charge.
- Certificate of analysis from issuing authority
- Import licence for drugs from CBIC
- Registration certificate from CBIC
- 1Ensure the consignment conforms to IS 17441 (non-metallurgical grade aluminium oxide) and obtain or arrange a certificate of analysis (document code 0010dc) and batch release certificate (document code 0030dc) from the manufacturer. Both documents must be uploaded in e-Sanchit before filing the bill of entry.CCR conformance requirement · IS 17441 · CBIC e-Sanchit document codes 0010dc and 0030dc
- 2Upload all mandatory drug-related documents in e-Sanchit before out-of-charge: certificate of analysis (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc). The proper officer will verify these uploads on PGA-facilitated bills before granting out-of-charge.CBIC e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
- 3Include mandatory additional qualifiers in the import declaration for Chapter 28 commodities, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Non-compliance with the qualifier requirement at the bill-of-entry stage exposes the consignment to detention and re-assessment.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
The most common error on this tariff line is treating it as a straightforward industrial-chemical import and overlooking the drug-document suite (0010dc, 0030dc, 0110dc, 101dc1, 9111dc) triggered by the CCR. Importers who upload only a certificate of analysis and miss the batch release certificate or the import licence for drugs face detention and ground rent pending retrospective e-Sanchit completion. The Chapter 28 mandatory qualifiers under CBIC Circular 23/2023-Cus are a separate and concurrent obligation that applies even when all drug documents are in order.