Gamma acid
Gamma acid, aminohydroxynaphthalene sulphonic acid
HSN 2922 21 40 (Gamma acid) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968, where the substance figures in the schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate conditions under Chapter VII-A of the NDPS Rules, 1985 apply as a concurrent overlay, alongside Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 and mandatory Chapter 29 qualifiers under CBIC Circular 23/2023-Cus.
- Registration certificate from CIB&RC
- Import permit from CIB&RC
- 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.
- 1Verify whether the specific substance falls within the schedule to the Insecticides Act, 1968. If so, obtain registration and an import permit from the secretariat of CIB&RC before filing the bill of entry; note that the places at which insecticides may be imported are restricted under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 of Chapter 29
- 2If the substance is an NDPS-scheduled compound, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes, or comply with Appendix-I to the ITC (HS) Schedule for other permitted categories. Consult the Central Bureau of Narcotics portal (cbn.nic.in) for current procedures.Chapter VII-A of the NDPS Rules, 1985 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3Ensure the bill of entry carries the mandatory additional qualifiers for Chapter 29 commodities in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, operative with effect from 15 October 2023. Where imports of specified hazardous substances exceed notified quantities, take out an insurance policy under the Public Liability Insurance Act, 1991 per 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 because gamma acid is primarily a dye intermediate, neither the CIB&RC nor the NDPS overlay applies. The CIB&RC schedule check and the NDPS schedules must each be run against the specific substance and its concentration independently of its commercial end-use; a consignment cleared as a dye intermediate but carrying a scheduled insecticide or NDPS substance without the requisite permit is liable to seizure and prosecution under the respective Acts, not merely detention pending a corrective filing.