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Public Notice No. 19/2025-26 issued by the Customs authority at Mundra prescribes a streamlined procedure for assessment of paraffin under TI 27101990. First-time import consignments must have representative sealed samples drawn and sent to CRCL for testing. For subsequent imports by manufacturers who are actual users, Bills of Entry will be finally assessed on a second check basis without sampling, provided a valid CRCL test report (not older than six months for the same item and supplier) is produced and supporting documents are uploaded on e-Sanchit. Other importers' Bills of Entry will be assessed on a second check basis with sampling. Officers may still order testing where reasonable doubt exists.
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