CBIC issued Order under rule 5 of Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 for Linear Alkyl Benzene (LAB)

The Central Board of Indirect Taxes and Customs(CBIC) has issued an Order under rule 5 of Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 for Linear Alkyl Benzene (LAB).

In exercise of the powers conferred by clause (iv) of the second proviso to sub-section (1) of section 14 of the Customs Act, 1962 (52 of 1962), read with rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules. 2023, the Central Board of Indirect Taxes and Customs, hereby specifies Linear Alkyl Benzene falling under HS Code 38170011 as identified goods under rule 10 of the said rules with the following further specifications:

(a) Unique Quantity Code of Kilogram (KG) shall be necessarily used by the importer to declare the value in the bill of entry.

(b) In addition to the prescribed documents required to be submitted with the bill of entry, the importer shall also produce – (i) Test Certificate of the product; (ii) Manufacturers Invoice; (iii) Purchase Order or Contract; and (iv) manufacturing process from the manufacturer.

(c) During the verification of assessment, the proper officer shall also check compliance with the Linear Alkyl Benzene (Quality Control) Order, 2022.

This Order shall enter into force on 26th September, 2023 and remain in force till 25th September, 2024.

For Official Order Download PDF Given Below: