https://www.taxtmi.com/circulars?id=71054 Representative sealed samples of consignments classified under CTI 27101951 to 27101990 and CTI 38249100 must be drawn and tested on a first-check assessment basis. Specified lubricant classifications may receive second-check assessment where the declared or self-assessed value is Rs. 100 or more per litre, subject to uploading a valid PTR or manufacturer's certificate of analysis on E-Sanchit and declaring PTR particulars in the Bill of Entry. en-us Mon, 31 Jan 2022 00:00:00 +0530 Mon, 07 Sep 2026 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71054 Representative sealed samples of consignments classified under CTI 27101951 to 27101990 and CTI 38249100 must be drawn and tested on a first-check assessment basis. Specified lubricant classifications may receive second-check assessment where the declared or self-assessed value is Rs. 100 or more per litre, subject to uploading a valid PTR or manufacturer's certificate of analysis on E-Sanchit and declaring PTR particulars in the Bill of Entry. Circulars Customs Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71054