Other

Other articles of stone or mineral substances, residual

CBIC CLEARANCE

HSN 6815 99 90 is a residual tariff line under Chapter 68 administered by the Central Board of Indirect Taxes and Customs (CBIC), which has issued binding classification guidance under CBIC Circular 24/2013-Cus dated 27-06-2013 on the correct heading for filter elements of various constituent materials. Importers must verify that goods are correctly classified at this 8-digit residual entry and not more precisely classifiable under headings 4812, 4823, 5911, 7019, or 8421 before filing the bill of entry.

What this is

HSN code

6815 99 90

Chapter

68 · Articles of stone, plaster, cement, asbestos, mica or similar materials

Primary regulator

CBIC · ITC (HS) classification policy, Chapter 68; CBIC Circular 24/2013-Cus

Customs documentation

Classification declaration from importer
Technical specification from exporter

Compliance steps

1
Verify that goods claimed under HSN 6815 99 90 are not more specifically classifiable under alternative headings. Per CBIC Circular 24/2013-Cus dated 27-06-2013: filter elements of paper go to CTH 4812 or 4823, textile filter elements for technical use go to CTH 5911, glass filter elements go to CTH 7019, and complete filters go to Heading 8421.
CBIC Circular 24/2013-Cus dated 27-06-2013
2
At the bill of entry, provide the technical specification or product composition certificate from the manufacturer confirming constituent material, so the proper officer can verify residual classification. Misclassification under 6815 99 90 where a more specific heading applies attracts reassessment, duty differential recovery, and penalty under the Customs Act, 1962.
CBIC Circular 24/2013-Cus dated 27-06-2013

A word of counsel

The single most common error on this tariff line is filing composite or functional articles — particularly industrial filter elements — under the residual CTH 6815 99 90 when the constituent material unambiguously mandates a more specific heading. CBIC Circular 24/2013-Cus resolves the classification for filter elements by constituent material, and customs reassessment of a mis-filed bill of entry results in duty differential recovery, interest, and a show-cause notice under Section 28 of the Customs Act, 1962.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 6815 99 90 require BIS certification?

No, this residual tariff line is not covered by any BIS Quality Control Order. Import is governed by CBIC classification policy under Chapter 68, with the primary compliance obligation being correct tariff classification confirmed by CBIC Circular 24/2013-Cus dated 27-06-2013.

Where should filter elements of glass or textile be classified rather than under HSN 6815 99 90?

Per CBIC Circular 24/2013-Cus, filter elements of glass classify under CTH 7019, textile filter elements for technical use under CTH 5911, paper-based filter elements under CTH 4812 or 4823, and complete filter assemblies under Heading 8421.

What is the risk of incorrectly classifying an article under HSN 6815 99 90 when a more specific heading applies?

Customs may reassess the bill of entry under the correct heading, recover the duty differential with interest, and issue a show-cause notice for misdeclaration under the Customs Act, 1962; repeated misdeclaration can attract monetary penalty.

Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.