Nitrides
Nitrides, inorganic chemically defined compounds
HSN 2850 00 20 (Nitrides) is subject to mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. The Central Board of Indirect Taxes and Customs (CBIC) requires declaration of chemical qualifiers at the bill-of-entry stage under paragraphs 4.1 and 4.2 of that circular for all commodities under Chapter 28.
- Chapter 28 qualifiers from CBIC
- Commercial invoice from exporter
- 1At the bill of entry, declare all mandatory additional qualifiers for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-declaration or incomplete qualifier entries will result in customs examination and potential detention of the consignment.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, with effect from 15-10-2023
The most common error on this tariff line is filing a bill of entry with the chemical substance identified only by trade name or generic description, without the mandatory qualifiers required under CBIC Circular 23/2023-Cus. Paragraphs 4.1 and 4.2 require declaration of specific chemical identity parameters; a missing or incomplete qualifier field triggers examination and detains the consignment, with demurrage accruing until the declaration is corrected.