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        Case ID :

        Mandatory additional qualifiers in import/ export declarations in respect of certain products w.e.f. 01.07.2023 — reg.

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        Mandatory additional qualifiers required in import/export declarations from filing; specify IUPAC/CAS and product, plant or surface details. Mandatory additional qualifiers are required at the time of filing. Imports must include the IUPAC name and CAS number of constituent chemicals for chapters 28, 29, 32, 38 and 39. Exports must include the medicinal plant name for parts under chapter 12, the formulation name for chapter 30 formulations, and the surface material contacting the chemical for chapter 84. These fields are additional to existing declarations and must be furnished as specified in the annexure.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Mandatory additional qualifiers required in import/export declarations from filing; specify IUPAC/CAS and product, plant or surface details.

                                Mandatory additional qualifiers are required at the time of filing. Imports must include the IUPAC name and CAS number of constituent chemicals for chapters 28, 29, 32, 38 and 39. Exports must include the medicinal plant name for parts under chapter 12, the formulation name for chapter 30 formulations, and the surface material contacting the chemical for chapter 84. These fields are additional to existing declarations and must be furnished as specified in the annexure.





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                                ActsIncome Tax
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