The Central Board of Indirect Taxes and Customs (CBIC) on November 15, 2023, issued an order regarding the specification of the Stainless Steel of J3 grade
This Order shall come into force on November 29, 2023, and remain in force till November 28, 2024.
The following has been stated namely: -
• It has specified the Stainless Steel of J3 grade falling under HS Codes 72191200, 72191300, 72191400, 72192390, 72193290, 72193390, 72193490, 72193590, 72199012, 72199013, 72199090, 72202029, 72202090, 72209022, 72209029 & 72209090 as identified goods with the following further specifications namely: -
(i) A Unique Quantity Code of Kilogram (kg) shall be necessarily used by the importer to declare the value in the bill of entry.
(ii) The grade of Stainless Steel being imported must be mentioned in the bill of entry.
(iii) In addition to the prescribed documents required to be submitted with the bill of entry, the importer shall also produce -
(a) Manufacturer's Invoice.
(b) Mill Test Certificate of the product.
(c) Positive Material Identification (PM I) Test report.
(d) Declaration from the manufacturer that the goods are J3 stock lot/ex-stock, where applicable.
(e) Purchase Order or Contract.
[Order No. 02/2023-Customs]
