CBIC issues Order under rule 5 of Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 for Linear Alkyl Benzene [Read Order]

The central Board of Indirect Taxes and Customs (CBIC) vide CAVR Order No. 01/2023-Customs has issued Order under rule 5 of Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 for Linear Alkyl Benzene.

By virtue of the authority vested in it through clause (iv) of the second proviso to sub-section (1) of section 14 of the Customs Act, 1962, in conjunction with rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023, the Central Board of Indirect Taxes and Customs has officially designated Linear Alkyl Benzene categorized under IIS Code 38170011 as identified goods under rule 10 of the aforementioned rules, accompanied by the following additional specifications:

1. Unique Quantity Code of Kilogram (KG) shall be necessarily used by the importer to declare the value in the bill of entry.
2. In addition to the prescribed documents required to be submitted with the bill of entry, the importer shall also produce — (i) Test Certificate of thc product; (ii) Manufacturer’s Invoice; (iii) Purchase Order or Contract; and (iv) manufacturing process from the manufacturer.
3. During the verification of assessment, the proper officer shall also check compliance with the Linear Alkyl Benzene (Quality Control) Order, 2022.

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