Other
Silicon carbide, other forms and grades
HSN 2849 20 90 (Other silicon carbides) is subject to mandatory additional qualifier declarations in import entries administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. The qualifier requirements apply to all commodities under Chapter 28, with effect from 15 October 2023, and must be reflected in the bill of entry at the time of filing.
- Chapter 28 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Ensure the import declaration for HSN 2849 20 90 includes all mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must be completed in the bill of entry before filing; incomplete declarations are liable to detention and reassessment.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Confirm with the supplier that the commercial invoice and packing list accurately reflect the grade, form, and specification of the silicon carbide, as these particulars underpin the qualifier declarations required under the Chapter 28 regime.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without completing the Chapter 28 mandatory qualifiers, treating them as optional supplementary data. CBIC Circular 23/2023-Cus makes these qualifiers a condition of out-of-charge from 15 October 2023; a declaration with missing qualifiers is treated as an incomplete entry and attracts detention and ground rent while reassessment is pending.