Other
Molybdates, other inorganic molybdenum salts
HSN 2841 70 90 (Other molybdates) is subject to mandatory additional-qualifier declarations in the import bill of entry under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapter 28 with effect from 15-10-2023. The Central Board of Indirect Taxes and Customs (CBIC) administers this overlay at the bill-of-entry stage; no additional sectoral PGA licence is required.
- Chapter 28 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Include all mandatory additional qualifiers in the import declaration for this Chapter 28 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must be correctly populated in the bill of entry with effect from 15 October 2023; omission or inaccuracy constitutes a mis-declaration under the Customs Act, 1962.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the qualifier values declared are consistent with the supporting commercial documentation — invoice, packing list, certificate of analysis — before filing. Mismatches between declared qualifiers and the physical consignment are grounds for detention and examination by the proper officer.CBIC Circular 23/2023-Cus dated 30-09-2023
The single most common error on this tariff line is treating the Chapter 28 qualifier requirement as an advisory checklist item rather than a hard bill-of-entry field. The CBIC circular makes the additional qualifiers mandatory with effect from 15-10-2023; a bill of entry filed without the stipulated Chapter 28 qualifiers is liable to be held for re-assessment, attracting demurrage and ground rent while the declaration is corrected.