Acid black 48 (coomasie fast grey 3G)
Acid black 48 synthetic acid dye, premetallised type
HSN 3204 12 32 (Acid black 48, also known as Coomassie Fast Grey 3G) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish specific chemical identity qualifiers in the import declaration for Chapter 32 commodities with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Ensure the import declaration includes all mandatory additional qualifiers prescribed for Chapter 32 commodities under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies to all bill-of-entry filings for this tariff line.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Verify that the chemical identity and commercial designation of the dye — Acid Black 48 (Coomassie Fast Grey 3G) — is accurately declared in the import entry. Mis-declaration of the chemical qualifier exposes the consignment to detention and assessment under the Customs Act, 1962.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
The single most common error on this tariff line is filing the bill of entry without the Chapter 32 chemical-identity qualifiers prescribed under CBIC Circular 23/2023-Cus. Customs officers are directed to verify qualifier completeness before granting out-of-charge, and a declaration that omits or incorrectly states the chemical qualifier — even where the physical goods are correctly classified — results in consignment detention pending rectification, accruing demurrage and ground rent.