Carborundum

Silicon carbide (carborundum) for industrial use

CBIC CLEARANCE

HSN 2849 20 10 (Carborundum) 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, operative from 15 October 2023. Importers must include the prescribed additional qualifiers in the import declaration at the bill-of-entry stage for all commodities under Chapter 28.

What this is

HSN code

2849 20 10

Chapter

28 · Inorganic chemicals; organic or inorganic compounds of precious metals

Primary regulator

CBIC · Circular 23/2023-Cus, Chapter 28 additional-qualifier regime

Customs documentation

Additional qualifiers declaration from CBIC
Chapter 28 compliance from CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all Chapter 28 commodities including carborundum and is operative with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Ensure the bill of entry correctly describes the goods in terms of the additional qualifier fields prescribed for Chapter 28. Declarations missing the required qualifiers are liable to be held pending rectification, attracting demurrage and ground rent at the port of import.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing the bill of entry with a generic product description and omitting the Chapter 28 additional qualifiers mandated by CBIC Circular 23/2023-Cus. The qualifier fields are verified at the assessment stage; a deficient declaration is not treated as a minor documentation irregularity — it triggers a hold and reassessment, with consequent demurrage and ground rent accumulating until a revised declaration is accepted.

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Frequently asked

Does HSN 2849 20 10 require BIS certification?

No, carborundum (silicon carbide) is not covered by any BIS Quality Control Order. Import is governed by the CBIC additional-qualifier regime under Circular 23/2023-Cus dated 30-09-2023, which mandates prescribed qualifiers in the import declaration for all Chapter 28 commodities with effect from 15 October 2023.

Which chapters are covered by the CBIC Circular 23/2023-Cus additional-qualifier requirement?

The mandatory additional qualifiers apply to commodities under Chapters 28, 29, 32, 39 and CTH 3808; HSN 2849 20 10 falls under Chapter 28 and is therefore within scope from 15 October 2023.

What happens if the additional qualifiers are omitted from the import declaration?

The bill of entry is liable to be held for rectification at the assessment stage, with detention, demurrage, and ground rent accruing until a corrected declaration satisfying Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus is accepted.

Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.