Mandatory import qualifiers for coking and non coking coal improve declaration detail and facilitate assessment and policy formulation. Additional mandatory qualifiers must be declared in the Bill of Entry for imports of coking and non coking coal, identifying coking coal by ash percentage bands and non coking coal by specified gross calorific value (GCV) ranges as set out in the Annexure, to improve assessment quality, reduce queries and aid policy formulation.
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Provisions expressly mentioned in the judgment/order text.
Mandatory import qualifiers for coking and non coking coal improve declaration detail and facilitate assessment and policy formulation.
Additional mandatory qualifiers must be declared in the Bill of Entry for imports of coking and non coking coal, identifying coking coal by ash percentage bands and non coking coal by specified gross calorific value (GCV) ranges as set out in the Annexure, to improve assessment quality, reduce queries and aid policy formulation.
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