L sections
L sections of iron or non-alloy steel
HSN 7216 21 00 (L sections of iron or non-alloy steel) is covered by a Bureau of Indian Standards Quality Control Order under the Steel and Steel Products Quality Control Order, 2024. Conformity to the Indian Standard mapped in Schedule 1 of the controlling Quality Control Order is mandatory under the ISI Mark Scheme, and every consignment must bear the standard mark under a CM/L licence issued by the Bureau of Indian Standards (BIS). Steel Import Monitoring System (SIMS) registration administered by the Directorate General of Foreign Trade applies as a separate customs-clearance overlay.
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs, Directorate General of Foreign Trade.
- 1Source only from a BIS CM/L-licensed manufacturer holding a current licence against the Indian Standard for L sections as mapped in Schedule 1 of the Steel and Steel Products Quality Control Order, 2024. Verify the CM/L number, licensed product scope, size range, and facility on the BIS online register before placing the purchase order.Steel and Steel Products Quality Control Order, 2024 · S.O. 3716(E) dated 29-08-2024 · Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018
- 2Ensure every L-section consignment is accompanied by a test certificate bearing the standard mark issued by the BIS-certified manufacturer. The standard mark must appear on the product itself, not on packaging alone.Steel and Steel Products Quality Control Order, 2024 · S.O. 3716(E) dated 29-08-2024 · Section 17 of the BIS Act, 2016
- 3If the consignment arrives without BIS licence or certification, apply for and obtain a clarification on the TCQCO portal before customs clearance. Compliance with the Ministry of Steel circular and the CBIC clarification on that circular is mandatory for all such consignments.Ministry of Steel Circular dated 20-10-2023 · CBIC F.No. 401/88/2023-Cus.III dated 09-11-2023
- 4Register the consignment on the Steel Import Monitoring System portal no earlier than 60 days before the expected date of arrival. Fee ₹500, registration valid for 75 days; the registration must remain within validity on the date of arrival.DGFT Notification 33/2015-20 dated 28-09-2020 · DGFT Notification 28/2023 dated 28-08-2023 · ITC (HS) Import Policy Chapter 72, Policy Condition 5
- 5Quote the supplier's BIS CM/L number and the SIMS automatic registration number on the bill of entry. Comply with CBIC Instructions 16/2025-CUS and 23/2025-CUS regarding mandatory SIMS portal registration for steel imports mapped in the QCO.CBIC Instruction 16/2025-CUS dated 18-06-2025 · CBIC Instruction 23/2025-CUS dated 15-07-2025
The most consequential oversight on this tariff line is importing L sections against a supplier's CM/L licence that is valid on its face but does not specifically cover the size, section dimensions, or manufacturing facility of the actual consignment — customs' real-time BIS register check at port will identify the scope mismatch and the consignment will be detained. Sub-standard material that clears port but is later found non-conforming is not eligible for re-export or refund; under the Steel and Steel Products Quality Control Order, 2024, it must be disposed of as scrap in compliance with Section 17(1)(b) of the BIS Act, 2016.