Emery or corundum coated paper
Emery or corundum abrasive powder on paper or paperboard base
HSN 6805 20 10 (emery or corundum coated paper) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Other abrasive products on a textile base, or abrasive articles made up into specific industrial forms, may fall under sibling tariff lines within Chapter 68 that carry distinct compliance considerations.
The absence of compliance at this tariff line does not extend to all coated abrasives: emery or corundum on a textile base is classified separately within Chapter 68, and abrasive products cut or sewn into specific industrial forms may attract additional scrutiny on classification. Re-classification on customs examination triggers retrospective compliance, including detention pending resolution. Verify the base material — paper, paperboard, or textile — and the product's final form against the customs tariff before relying on this absence of compliance.