Other
Other articles of cement, concrete or artificial stone
HSN 6810 99 90 (Other articles of cement, concrete or artificial stone) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) under Policy Condition 4 of Chapter 68. Import of rough or unprocessed blocks and slabs of agglomerated or artificial stones is Restricted; processed tiles and slabs are freely importable provided the CIF value is US$ 50 and above per square metre.
- MIP-compliant CIF declaration from DGFT
- Commercial invoice from exporter
- 1Determine whether the goods are rough or unprocessed blocks and slabs of agglomerated or artificial stones, or processed tiles and slabs. Unprocessed blocks and slabs are Restricted under ITC (HS) Policy Condition 4 of Chapter 68 and cannot be imported freely; a specific import authorisation is required.ITC (HS) import policy, Policy Condition 4 to Chapter 68
- 2For processed tiles and slabs of agglomerated or artificial stones, confirm the CIF value is at or above US$ 50 per square metre before filing the bill of entry. Consignments falling below this Minimum Import Price trigger the Restricted-import condition and are liable to detention at the port of entry.ITC (HS) import policy, Policy Condition 4 to Chapter 68
The most common error on this tariff line is misclassifying rough or minimally processed slabs as 'processed tiles' to claim the free-import status. Customs officers scrutinise the degree of processing on agglomerated and artificial stone products; a consignment mis-declared as processed that is in fact an unprocessed block is liable to confiscation and monetary penalty under the Customs Act, 1962, in addition to ITC (HS) Restricted-import enforcement by DGFT.