Import of stainless steel J3 grade – Details for assessment

F.No.465/02/2023-CusV
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
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CAVR Order No. 02/2023-Customs

New Delhi, 15^th November, 2023

Subject: Order under rule 5 of the Customs (Assistance in Value Declaration of Identified  Imported Goods) Rules, 2023 for Stainless Steel of J3 grade

In exercise of the powers conferred by clause (iv) of the second proviso to sub-section (1) of section 14 of the Customs Act, 1962 (52 of 1962), read with rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023, the Central Board of Indirect Taxes and Customs, hereby specifies 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 under rule 10 of the said rules with the following further specifications:

(a) Unique Quantity Code of Kilogram (kg) shall be necessarily used by the importer to declare the value in the bill of entry.

(b) Grade of Stainless Steel being imported must be mentioned in the bill of entry.

(c) In addition to the prescribed documents required to be submitted with the bill of entry, the importer shall also produce — (i) Manufacturer’s Invoice; (ii) Mill Test Certificate of the product; ( iii) Positive Material Identification (PMI) Test report; (iv) Declaration from the manufacturer that the goods are J3 stock lot/ex stock, where applicable; and (v) Purchase Order or Contract.

2. This Order shall enter into force on 29^th November, 2023 and remain in force till 28^th November, 2024.

(Komila Punia)
Deputy Secretary to the Government of India
Email: komila.punia@gov.in