Central Board of Indirect Taxes & Customs vide order dated 18th September, 2023 has issued following directions for import of Linear Alkyl Benzene:
- Unique Quantity Code of Kilogram (KG) shall be necessarily used by the importer to declare the value in the bill of entry.
- In addition to the prescribed documents required to be submitted with the bill of entry, the importer shall also produce — (i) Test Certificate of the product; (ii) Manufacturer’s Invoice; (iii) Purchase Order or Contract; and (iv) manufacturing process from the manufacturer.
- During the verification of assessment, the proper officer shall also check compliance with the Linear Alkyl Benzene (Quality Control) Order, 2022.
This Order shall enter into force on 26th September, 2023 and remain in force till 25 September, 2024.