Isophoron
Isophoron, cyclic ketone solvent for industrial use
HSN 2914 19 10 (Isophoron) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968, where Isophoron figures in the Schedule to that Act, with import restricted to specified places under Rule 45 of the Insecticides Rules, 1971. The Narcotic Drugs and Psychotropic Substances (NDPS) regime and Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 apply as concurrent overlays, and mandatory Chapter 29 qualifiers under CBIC Circular 23/2023-Cus are required in all import declarations.
- Registration and import permit from CIB&RC
- Import certificate from NDPS
- Chapter 29 qualifiers from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Where Isophoron is scheduled under the Insecticides Act, 1968, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee before the bill of entry is filed. Import is restricted to specified places under Rule 45 of the Insecticides Rules, 1971; verify that the port of entry is a permitted place of import.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 2Where the consignment is imported for medical or scientific purposes under the NDPS regime, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 as per Chapter VII-A of those Rules. Imports outside that category are governed by Appendix I to the ITC (HS) Schedule under ITC (HS) policy condition 2 of Chapter 29.Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3Ensure all import declarations include the mandatory additional qualifiers for Chapter 29 commodities in fields stipulated under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus with effect from 15 October 2023. Where the consignment quantity of a specified hazardous substance exceeds the threshold, take out an insurance policy under the Public Liability Insurance Act, 1991 as notified by S.O. 227(E) dated 24-03-1992.CBIC Circular 23/2023-Cus dated 30-09-2023 · S.O. 227(E) dated 24-03-1992
The most common error on this tariff line is assuming that only one regulatory track applies. Isophoron may simultaneously attract CIB&RC permit requirements as a scheduled insecticide and NDPS-regime controls if the consignment is destined for a scheduled use — and both tracks must be satisfied independently before customs out-of-charge. A consignment cleared under the NDPS medical/scientific-purpose certificate but lacking the CIB&RC permit remains liable to detention and seizure at the specified port under the Insecticides Rules, 1971.