Other
Molybdenum oxides and hydroxides, other
HSN 2825 70 90 (Other molybdenum oxides and hydroxides) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-CUS dated 30-09-2023. All import declarations for Chapter 28 commodities must include the stipulated qualifiers at the bill-of-entry stage with effect from 15 October 2023.
- Chapter 28 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Ensure the import declaration for HSN 2825 70 90 includes all mandatory additional qualifiers for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS. Non-compliant declarations filed on or after 15 October 2023 are liable to be held at the bill-of-entry stage.CBIC Circular 23/2023-CUS dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the specific qualifier fields required for the relevant molybdenum oxide or hydroxide sub-type are populated accurately in e-Sanchit and the bill of entry prior to filing. Incomplete or incorrect qualifier entries may result in detention of the consignment pending rectification.CBIC Circular 23/2023-CUS dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with generic Chapter 28 descriptions and omitting the mandatory additional qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS. The qualifier obligation has been in force since 15 October 2023 and applies to all sub-variants under CTH 2825, meaning even residual 'Other' sub-headings cannot be filed without the stipulated chemical-identity and purity qualifiers.