Potash alum
Potash alum, inorganic alum sulphate salt
HSN 2833 30 30 (Potash alum) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements at the bill-of-entry stage under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all Chapter 28 commodities with effect from 15 October 2023. Where the consignment is classified as a drug, five additional e-Sanchit documents — including a registration certificate and import licence for drugs — are required before out-of-charge.
- Chapter 28 qualifiers declaration from CBIC
- Registration certificate (drugs) from CDSCO
- Import licence for drugs from CDSCO
- 1Include all 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. This requirement applies to all Chapter 28 consignments with effect from 15 October 2023; declarations filed without the prescribed qualifiers are liable to be held for correction before out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Where the consignment is classified as a drug, upload in e-Sanchit all five mandatory documents — 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 presented for out-of-charge.e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc · CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers on the assumption that potash alum is a standard inorganic chemical attracting no PGA scrutiny. CBIC Circular 23/2023-Cus applies across the entire chapter — there is no carve-out for alums — and a declaration missing Paragraphs 4.1/4.2 qualifiers is treated as a deficient entry, triggering a stop for amendment that generates demurrage and ground rent before out-of-charge is granted.