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of <h1>Revised TI 27101990 Paraffin assessment: faster clearance, CRCL testing rules, six-month reports, second check for manufacturers</h1> Public Notice No. 19/2025-26 issued by the Customs Commissionerate, Mundra, revises procedures for assessment of Paraffin under TI 27101990 to expedite clearance. First-time import consignments will have representative sealed samples drawn and sent to CRCL for testing. For repeat imports, if the importer is a manufacturer and actual user, the Bill of Entry will be finally assessed on second check basis without sampling, subject to a valid CRCL test report (not older than six months) for the same item and supplier, and supporting documents uploaded on e-Sanchit. Other importers will be assessed on second check basis with sampling. Officers may still order testing where reasonable doubt exists.
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