The Central Board of Indirect Taxes & Customs (CBIC) on July 10, 2024, issued a notification regarding clarification by DGFT on the applicability of SCOMET policy on Irregular Aluminium Powder.
The following has been stated: -
•DGFT has clarified the applicability of the SCOMET Policy on irregular Aluminium Powder falling under the three categories viz 3A301.c, 6A008.c & 6A008.h, as under: -
(i)In terms of category 3A301.c & 6A008.c, if the aluminum powder is spherical or spheroidal in shape, it falls under SCOMET, if required, a report of any government or NABL-accredited laboratory can be produced to the satisfaction of customs for determination of the shape and size of the particle as to whether it is spherical or spheroidal or otherwise.
(ii)In terms of category 6A008.h, Aluminium Powder irrespective of any size or shape which is in the nature of reactive material, will be covered under SCOMET and would require a SCOMET License. In particular, powder manufactured under vacuum conditions or by use of noble gases is known to be reactive material. If required and with the convenience of the exporter, facts can be verified by the Customs department by inspection of the manufacturing facilities or a documentary proof to this effect may be submitted by the firm to the satisfaction of customs.
[Notification No. F.No.401/79/2024-Cus-III]
