Lithographic ink and jelly
Black lithographic printing ink and jelly
HSN 3215 11 10 (Lithographic ink and jelly) is subject to Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, which mandates additional qualifiers in import declarations for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023. No sectoral PGA licence or permit applies to this tariff line; compliance is achieved at the bill-of-entry stage through the mandatory declaration overlay.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Ensure the import declaration for HSN 3215 11 10 includes all mandatory additional qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers apply to all commodities under Chapter 32 and must be furnished at the time of filing the bill of entry.CBIC Circular 23/2023-Cus dated 30-09-2023 · Paras 4.1 and 4.2 · effective 15-10-2023
- 2Verify that the bill of entry correctly identifies the specific product description — lithographic ink and jelly under the black-ink subheading — so that the Chapter 32 qualifier requirement is not overlooked on account of a generic ink description.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing a standard bill of entry without appending the Chapter 32 additional qualifiers required under CBIC Circular 23/2023-Cus paragraphs 4.1 and 4.2. The circular covers five broad chapter groupings; importers who handle chemicals across Chapters 28, 29, 39 or CTH 3808 frequently apply the qualifiers selectively to those chapters and omit them for Chapter 32 inks, exposing the consignment to detention and a misdeclaration finding at the customs gate.