HSN Clarification

This query is : Resolved

VIJAYALAKSHMI K (Querist)
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21 September 2021 Dear Friends,

I would like to know when the HSN No.85444290 was added into Customs Tariff. I have verified finance bill for the years 2019, 2020 & 2021 and could not able to find. Prior to 2019 this HSN was not there.

Can any one help me on this. Also advise me is there any other sources, other than finance bill / DGFT notification to find out the changes / additions in HSN

Thanks in advance

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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09 July 2024 To find out when a specific HSN (Harmonized System of Nomenclature) code was added to the Customs Tariff in India, you can look beyond just the Finance Bill or DGFT notifications. Here are some additional sources and methods you can consider:

1. **Customs Notifications**: Check the notifications issued by the Central Board of Indirect Taxes and Customs (CBIC). These notifications specifically detail changes, amendments, and additions to the Customs Tariff Schedule, including the introduction of new HSN codes.

2. **CBIC Circulars and Public Notices**: CBIC regularly issues circulars and public notices that provide updates on customs-related matters, including changes to HSN codes and tariff rates.

3. **Customs Tariff Book**: The Customs Tariff book itself, published by the CBIC, contains the complete updated schedule of customs duties and tariffs. This book is periodically updated with changes, and you can find the effective dates of amendments and additions to HSN codes here.

4. **CBIC Website**: The CBIC website (cbic.gov.in) maintains a section dedicated to customs notifications, circulars, and public notices. You can search for specific notifications related to HSN code changes using their search functionality or by browsing through relevant sections.

5. **Trade Journals and Publications**: Industry-specific trade journals, publications, and newsletters often cover updates to customs tariffs and HSN codes. They may provide insights or summaries of recent changes that are relevant to your sector.

6. **Consulting with Customs Experts**: If you have access to customs consultants or experts, they can provide guidance on recent updates and changes to HSN codes based on their knowledge and experience in dealing with customs regulations.

### Specific Answer to Your Query

Regarding HSN code 85444290, since it wasn't found in the Finance Bills of 2019, 2020, and 2021, and considering it was not present before 2019, you may want to specifically check:
- CBIC notifications from around the period you suspect the code was introduced.
- Customs tariff updates published by CBIC or available through their official publications.

These steps should help you pinpoint when HSN code 85444290 was added to the Customs Tariff in India.