Clarification with regard to description of 'Stock Lot' used in the Notification No. 45/2015-2020 dated 31st January, 2020

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..... FT 2. Customs Commissionerates 3. Members of Trade and Industry 4. Joint Secretary (Customs), CBIC Subject: Clarification with regard to description of 'Stock Lot' used in the Notification No. 45/2015-2020 dated 31st January, 2020. Vide Notification No.45/2015-2020 dated 31st January 2020, import of Stock Lot under HSN Code 4810 of Chapter 48 of ITC (HS), Schedule - I (Import Polic .....

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..... is without description for each category of paper it is a Stock lot. d. The Customs would check before allowing consignment where the description of imported paper matches with any/some of the 8 digit entries under ITC (HS) 4810. The Customs would not allow consignment where paper of different description are intended to be imported and are bundled together under ITC (HS) 4810 as a Stock Lot. .....

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