Correct Description with Complete Specs in Bill of Entry must for Import of Marble Import

The following Public Notice was issued by the Commissioner of Customs (Imports) Jawaharlal Nehru Custom House on 21st April 2010.

[Customs Public Notice No. 50 dated 21st April 2010]

The attention of trade, importers & CHAs is invited to the procedure related to import of blocks/slabs of Marble, Travertine, Ecaussine and other calcareous stones. It has come to notice that some importers are importing Rough Travertine Blocks, but declaring these as Rough Marble Blocks. Although both marble and travertine are classifiable under the same CTH 25151100, the two are altogether different commodities, commercially as well as petrologically/geologically. Also both the items i.e. marble and travertine are mentioned separately in the First Schedule to the Customs Tariff Act, 1975, as well as in the ITC (HS). Thus it is imperative that importers declare the correct description like Marble, Travertine, Limestone, Onyx, Euccassine and any other calcareous stone in the Bill of Entry.

2.   It is further noticed that there are different types and varieties of marble /stone like Perlato, Bottochino, Thassos, Staturio etc. and accordingly the value of each type differs depending upon the colour and other specifications of stones and the unit price of slabs of various imported stones in domestic market varies from Rs.150/- to Rs.2000/- per sq.feet. However, the importers are not declaring any specification of marble or other stone in import documents.

3.   In this regard all the Importers/CHAs are required to furnish the proper description with complete specifications of Marble / Travertine / Limestone / Onyx / Ecaussine / other stones mentioning specific type, design, colour etc. in the import documents. In case any stone other than the declared one is found during examination, it would be treated as a case of ‘misdeclaration of description’ of goods and violation of provisions of Customs Act, 1962 and necessary action would be initiated under the provisions of the Customs Act, 1962.

4.   The declaration of correct description with complete specifications in Bills of Entry would also facilitate the collection, comparison and analysis of trade statistics (Additional Note No.3 to Customs and Central Excise Tariff Acts).

F.No.SG/INV-126/2009-10 SIIB(I)