Lithium oxide and hydroxide
Lithium oxide and hydroxide, inorganic bases
HSN 2825 20 00 (Lithium oxide and hydroxide) 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, applicable to all import declarations under Chapter 28 with effect from 15 October 2023. Where the consignment is classified as a drug, concurrent documentation requirements under the drugs-import regime — including registration certificate, import licence, certificate of analysis, and batch release certificate — apply at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Certificate of analysis from supplier
- Registration certificate from CDSCO
- 1File the bill of entry with the mandatory additional qualifiers for Chapter 28 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all import declarations under Chapter 28 with effect from 15 October 2023 and non-compliance will prevent customs out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Where the lithium hydroxide or oxide consignment is classified or used as a drug, upload in e-Sanchit the certificate of analysis (document code 0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc) before the bill of entry is assessed.CBIC Circular 23/2023-Cus dated 30-09-2023 · e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers required under CBIC Circular 23/2023-Cus, on the assumption that the consignment is a straightforward inorganic chemical with no PGA overlay. Even where the drug-import document set is not triggered, the qualifier obligation applies to every Chapter 28 declaration from 15 October 2023; failure to include the requisite Para 4.1 and 4.2 qualifiers results in a deficient bill of entry and detention pending amendment.