Public Notice 20/2024 from the Air Cargo Commissionerate, Chennai, reiterates the importance of accurate documentation for customs assessments of LED chips. Importers and stakeholders are advised to upload catalogs, technical write-ups, product data sheets, user manuals, and images of goods in e-Sanchit. This ensures proper verification of self-assessments by the Faceless Assessment Groups (FAG) and avoids delays caused by incomplete documentation.
A recent case highlighted issues with the classification of LED chips, which were initially self-classified under CTI 85414100 but required re-evaluation due to insufficient supporting documents. Queries arose about the correct classification under potential tariff headings like CTH 8539, 8541, or 9404. Upon receiving clarification, the self-assessment was accepted, but the process was delayed unnecessarily.
The notice reinforces the instructions from Public Notice 13/2024 and urges the trade community to comply with documentation requirements for hassle-free and timely customs assessments.
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIR CARGO)
NEW CUSTOMS HOUSE, CHENNAI-VII COMMISSIONERATE,
AIR CARGO COMPLEX, MEENAMBAKKAM, CHENNAI 600 027
Telephone: 2561429
Email : pcommr7acc-cuschn@gov.in
File No: ACC/ASST/MISC/643/2023-GR 5A
Dated: 21/12/2024
Public Notice No. 20/2024
Sub: Streamlining the process and expediting assessment in FAG – Classification of LED Chips-Reg
1. Attention of Importers, Customs Brokers, and all other stakeholders is invited to Public Notice 13/2024 dated 28.08.2024 and other related instructions referred therein, regarding streamlining and expediting process of assessment by faceless Assessment Groups.
2. vide P. N. 13/2024, the trading public was advised to always upload the Catalogue / Technical Write-up / End use / roduct Data Sheet/ User Manual, etc, along with picture of the goods to help the Assessing Officers in verification of self-assessment. Further, it was advised to ensure that all supporting documents that are uploaded in e-Sanchit are clear and legible and that they should be properly linked with the concerned Bill of Entry by tagging IRN with the corresponding Bill of Entry for all documents.
3. In this regard, a specific case of classification of ‘LED Chips’ is brought to notice to emphasize the filing of the relevant documents in the first instance itself to avoid query and the consequent delay in assessment. The LED Chips imported were self-classified by the importer under CTI 85414100. However, LED items, depending upon their functions, are classifiable under CTHs 8539,854 1 and 9404. Since documents to determine the correct classification were not uploaded by the importer, queries proposing to reclassify the item under different tariff headings were raised by the assessing officers due to lack of clarity about the exact nature and function of the items under import. On further clarification from the importer, the self assessment of the importer was accepted and the goods were assessed under CTI85414100, but after a delay.
4. The doubt about classification was generally, due to lack of complete information about the ‘LED Chips’ under import. Needless to say, the delay in assessment on account of the queries could have been avoided, if the complete documents describing the item correctly were uploaded in esanchit.
5. In view of the above, the instructions contained in PN 13/2024 is reiterated and the Trade is once again requested to ensure uploading the Catalogue / Technical Writeup / End use / Product Data Sheet/ User Manual, etc, along with picture of the goods for an expeditious and hassle free assessment.
PRINCIPAL COMMISSIONER OF CUSTOMS
AIR CARO COMMISSIONERATE
CHENNAI.
To
All Concerned.
Copy to:
1. The Chief Commissioner of Customs, Chennai Zone and Convener, NAC(EM) for information.
2. All the Pr. Commissioner/Commissioner of Customs, Chennai Customs Zone.
3. All the ADC/DC of Customs, Chennai VII Commissionerate.
4. All Dy./Asst. Commissioner of Customs, Chennai Customs Zone.
5. EDI Section, for uploading on Chennai Customs website.
