The Central Board of Indirect Taxes and Customs (CBIC) has issued CAVR Review Order No. 01/2025-Customs to extend the validity of a previous order concerning the import valuation of Linear Alkyl Benzene (LAB). Operating under the powers granted by the Customs Act, 1962, and the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023, the CBIC has extended CAVR Order No. 01/2023-Customs for an additional year. The initial order, dated September 18, 2023, covered LAB falling under HS Code 38170011. This extension is effective from September 26, 2025, and will keep the valuation measures in force until September 25, 2026. This action by the Department of Revenue is aimed at maintaining the valuation assessment framework for this specific imported good.
F.No.465/01/2023-Cus.V
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
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CAVR Review Order No. 01/2025-Customs | Dated: 25th September, 2025
Subject: Order for extension of validity of CAVR Order No. 01/2023-Customs under the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 in respect of Linear Alkyl Benzene-reg.
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 sub-rule (2) of rule 10 and rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023, the Central Board of Indirect Taxes and Customs hereby extends the validity of CAVR Order No. 01/2023-Customs dated 18th September 2023, issued in respect of Linear Alkyl Benzene falling under HS Code 38170011, for a period of 1 year with effect from 26th September 2025. This order shall remain in force till 25th September 2026.
(Megha Bansal)
Under Secretary to the Government of India
