The CBIC vide CAVR Review Order No. 01/2025-Customs dated September 25, 2025, extending the validity of its earlier order concerning the import valuation of Linear Alkyl Benzene (LAB).
The decision pertains to CAVR Order No. 01/2023-Customs, originally issued on September 18, 2023, under the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023. The order dealt specifically with imports of LAB falling under HS Code 38170011.
Exercising powers under the Customs Act, 1962, CBIC has extended the order’s validity for one year, effective from September 26, 2025, until September 25, 2026. The extension aims to maintain consistency and clarity in the declared import values of LAB, ensuring smoother trade operations and compliance with customs regulations.
LAB, a key raw material used in the production of detergents and cleaning agents, has significant demand in the domestic market. The extension of this order is expected to provide continuity in trade practices and regulatory certainty for importers and stakeholders.
The order was formally issued in New Delhi on September 25, 2025.
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.
The Order can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/09/off-odr-carr-01-2025.pdf
