Distilled or conductivity water and water of similar purity
Distilled, conductivity and high-purity water
CBIC CLEARANCE
HSN 2853 90 10 (Distilled or conductivity water and water of similar purity) 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, effective 15 October 2023. All import declarations for Chapter 28 commodities must include the stipulated qualifiers at paragraphs 4.1 and 4.2 of that Circular.
Chapter
28 · Inorganic chemicals; organic or inorganic compounds of precious metals
Primary regulator
CBIC · Circular 23/2023-Cus dated 30-09-2023, Chapter 28 mandatory qualifiers
Customs documentation
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1
Include all 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 with effect from 15 October 2023 and non-compliance will result in the bill of entry being held at examination.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus, treating distilled or conductivity water as a straightforward commodity requiring no special declaration. The qualifier requirement has been mandatory since 15 October 2023; an incomplete declaration causes the bill of entry to be flagged at examination, resulting in detention, demurrage, and ground rent pending rectification.
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Speak to an Expert → Does HSN 2853 90 10 require BIS certification?
No. No BIS Quality Control Order covers distilled or conductivity water under this tariff line. The operative compliance obligation is the CBIC mandatory additional qualifier requirement under Circular 23/2023-Cus, applicable to all Chapter 28 import declarations with effect from 15 October 2023.
What are the mandatory qualifiers required at the bill of entry stage for Chapter 28 commodities?
The qualifiers are stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023; importers should review the Circular directly to confirm the specific qualifier fields applicable to HSN 2853 90 10.
Does the CBIC qualifier requirement apply to all sub-headings of Chapter 28, or only selected CTIs?
CBIC Circular 23/2023-Cus applies the mandatory additional qualifier obligation across Chapters 28, 29, 32, 39 and CTH 3808 broadly; HSN 2853 90 10 falls within Chapter 28 and is therefore within scope from 15 October 2023.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.