Of calcium
Calcium hydrides, nitrides, azides, silicides and borides
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.
- Chapter 28 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Ensure 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
- 2Verify 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
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.