Discrepancy in the HSN Code Classification of Stone & Marble Handicrafts - Customs - PUBLIC NOTICE NO. 57/2019

OFFICE OF COMMISSIONER OF CUSTOMS NS-II JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA SHEVA TAL: URAN, DIST. RAIGAD, MAHARASHTRA-400707 F. No. S/12-Gen-Misc-07/2018-19 AM(X) Date: 19.06.2019 PUBLIC NOTICE NO. 57/2019 Subject: Discrepancy in the HSN Code Classification of Stone Marble Handicrafts- reg. Attention of all exporters, custom brokers and all other stakeholders is invited to the Board Letter F. No. 528/24/2017-S.T.O.(TU)(Vol.II) dated 31.05.2019 on the above mentioned subject. 2. In pursuance of Board Letter F. No. 528/24/2017-S.T.O.(TU) (Vol.II) dated 31.05.2019, wherein, while referring to the discrepancy in the classification of Stone Marble Handicrafts under CTH 6802 or 6815, it has been concluded that the said items are rightly classifiable under heading 6802 subject to compliance to other conditions given in the explanatory notes to this heading. However, classification at 8-digit level shall be decided by the concerned Customs Officers in light of the factual specification of individual items at hand. This clarification is germane as far as the classification choice between CTH, i.e. 6802 and 6815 is concerned. 3. Difficulty, if any, may also be brought to the notice of the Deputy/ Assistant Commissioner in charge of Appraising Main (Export) through mail/ Phones (email address: [email protected], Phone No. : 022-27244959). -Sd- (Sunil Kumar Mall) Commissioner of Customs, NS-II, JNCH, Nhava Sheva