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HomeHSNChapter 28HSN 2850 00 41

Of calcium

Calcium hydrides, nitrides, azides, silicides and borides

CBIC CLEARANCE

HSN 2850 00 41 (Of calcium) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. All import declarations for this Chapter 28 commodity must include the stipulated qualifiers as set out in Paragraphs 4.1 and 4.2 of that Circular.

What this is
HSN code
2850 00 41
Chapter
28 · Inorganic chemicals; organic or inorganic compounds of precious metals
Primary regulator
CBIC · Mandatory Chapter 28 declaration qualifiers, Circular 23/2023-Cus
Customs documentation
  • Chapter 28 qualifiers from CBIC
  • Bill of entry declaration to CBIC
Compliance steps
  1. 1
    Ensure the import declaration for HSN 2850 00 41 includes all mandatory additional qualifiers for Chapter 28 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative with effect from 15 October 2023 and applies at every bill-of-entry filing.
    CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
  2. 2
    Verify that the qualifier fields are correctly populated in the e-filing system before submitting the bill of entry; incomplete or absent qualifiers will cause the declaration to be flagged by the system, resulting in detention and demurrage pending correction.
    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 without the Chapter 28 mandatory qualifiers, treating this residual 8-digit line as a generic inorganic chemical that escapes the Circular 23/2023-Cus overlay. The qualifier obligation applies to all commodities under Chapter 28 without exception, and a declaration submitted without the Paragraph 4.1 and 4.2 fields populated is treated as a deficient declaration — attracting detention, demurrage, and potential penalty under the Customs Act, 1962.

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Frequently asked
Does HSN 2850 00 41 require BIS certification?
No. Calcium hydrides, nitrides, azides, silicides and borides are not covered by any BIS Quality Control Order. Import compliance is governed solely by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional declaration qualifiers for all Chapter 28 commodities with effect from 15 October 2023.
Which specific qualifier fields must be completed in the import declaration under CBIC Circular 23/2023-Cus?
The mandatory qualifiers are those stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should refer to the Circular and their customs broker for the precise field-level requirements applicable to Chapter 28 commodities.
Does the qualifier requirement under CBIC Circular 23/2023-Cus apply to all sub-headings under Chapter 28, or only to selected CTIs?
It applies to all commodities under Chapter 28, along with Chapters 29, 32, 39 and CTH 3808, with no exemption for residual or 'other' sub-headings within those chapters.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
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