Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeNotificationJNCH Withdraws Consultative Letters Against 132 Importers, Accepts ‘Desi Chana’ Classification Under...

JNCH Withdraws Consultative Letters Against 132 Importers, Accepts ‘Desi Chana’ Classification Under Tariff Item 0713 20 20

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Office of the Commissioner of Customs (Audit), Jawaharlal Nehru Custom House (JNCH), Nhava Sheva, has withdrawn Consultative Letter Nos. 1607 to 1738 that had been issued to 132 importers concerning the alleged misclassification of imported “Desi Chana” (Bengal Gram). The withdrawal follows a re-examination of the tariff classification issue after representations were received from trade associations and importers.

According to the communication dated June 13, 2026, the Customs Audit Commissionerate had initially issued consultative letters proposing that imported “Desi Chana/Bengal Gram” may have been incorrectly classified under the Customs Tariff. Subsequently, several stakeholders approached the department seeking a reconsideration of the proposed classification and requesting a uniform interpretation of the relevant tariff entries.

Upon re-examination, the department observed that sub-heading 0713 20 specifically covers “Chickpeas (Garbanzos)” and that tariff item 0713 20 20 expressly covers “Bengal Gram (Desi Chana).” Customs authorities concluded that imported goods described as “Desi Chana,” “Desi Chick Peas,” or “Bengal Gram” appropriately fall within tariff item 0713 20 20 and do not merit classification under tariff item 0713 20 90.

The decision is significant because the classification dispute had raised concerns among pulse importers regarding potential customs implications arising from the proposed reclassification. By accepting that “Desi Chana” falls squarely within the specific tariff entry for Bengal Gram, the department has adopted a homogeneous and consistent interpretation of the tariff structure applicable to chickpeas and related products.

As a consequence of the revised view, the Customs Audit Commissionerate has clarified that no further action is warranted in relation to the issues raised in Consultative Letter Nos. 1607 to 1738. The letters have therefore been withdrawn with immediate effect. The department also requested the concerned Import Group at JNCH to take note that no further proceedings are required in respect of the matters covered by the withdrawn consultative letters.

The withdrawal provides relief to a large number of importers engaged in the pulses trade, including importers of Bengal Gram and Desi Chana, who had been facing uncertainty over the proposed classification adopted in the consultative letters. The decision underscores the importance of stakeholder representations and tariff interpretation reviews in ensuring consistency and certainty in customs classification matters.

The communication was issued by Assistant Commissioner Adsul Shobha Rajratna with the approval of the Commissioner of Customs (Audit), JNCH, Nhava Sheva.

Membership Required to Access letter

To view the complete letter and Download Copy, you must have an active membership. Please subscribe to continue.

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Read More: Secondment Reimbursements, Professional Service Receipts of EY US Not Taxable as Fees for Technical Services Under India–US DTAA: Delhi High Court

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Management, Technical Services Rendered From China Not Taxable as FTS Under India-China DTAA: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that payments...

CGST Corruption Case: Allahabad HC Grants Bail to Advocate After 9 Months in Custody

The Allahabad High Court, Lucknow Bench, has granted bail to 70-year-old advocate Naresh Kumar...

CBDT Removes Arrest Provision for Tax Recovery

The Central Board of Direct Taxes (CBDT) has amended the Income-tax Rules, 2026, bringing...

CBDT Revises Valuer and Income-tax Practitioner Forms, Extends Key Deadlines

The Central Board of Direct Taxes (CBDT) has notified the Income-tax (Fourth Amendment) Rules,...

More like this

Management, Technical Services Rendered From China Not Taxable as FTS Under India-China DTAA: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that payments...

CGST Corruption Case: Allahabad HC Grants Bail to Advocate After 9 Months in Custody

The Allahabad High Court, Lucknow Bench, has granted bail to 70-year-old advocate Naresh Kumar...

CBDT Removes Arrest Provision for Tax Recovery

The Central Board of Direct Taxes (CBDT) has amended the Income-tax Rules, 2026, bringing...