CBIC Extends CAVR Order for Linear Alkyl Benzene

“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory”

Dated: 29.09.2025

CBIC Extends CAVR Order for Linear Alkyl Benzene

The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has issued a significant update regarding the validity of CAVR Order No. 01/2023-Customs. This order pertains to the valuation of Linear Alkyl Benzene (LAB), a key chemical used in the production of detergents and cleaning agents, under the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023.

What’s the Update?

Through CAVR Review Order No. 01/2025-Customs, dated 25th September 2025, the CBIC has extended the validity of the earlier CAVR Order No. 01/2023-Customs. The extension is for a period of one year, starting from 26th September 2025, and will remain in effect until 25th September 2026.

Legal Framework

This extension has been made under the provisions of:

Clause (iv) of the second proviso to sub-section (1) of Section 14 of the Customs Act, 1962.
Sub-rule (2) of Rule 10 and Rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023.

Scope of the Order

The order specifically applies to Linear Alkyl Benzene (HS Code 38170011), ensuring that the valuation of this imported good continues to be regulated under the existing framework for another year.

Why is This Important?

Linear Alkyl Benzene is a critical raw material in the manufacturing of detergents and cleaning products. By extending the validity of the CAVR order, the government aims to maintain consistency and transparency in the valuation process for this essential import. This move is expected to benefit importers, manufacturers, and other stakeholders in the supply chain by providing clarity and stability in customs valuation.

Conclusion

The extension of the CAVR order reflects the government’s commitment to ensuring fair trade practices and assisting stakeholders in the import process. Businesses dealing with Linear Alkyl Benzene should take note of this extension and ensure compliance with the updated timeline.

Listen to this on our #YouTube Channel

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!

Source: CBIC, Ministry of Finance, Govt. of India

Disclaimer

Handy Download:

Customs CAVR OrderDownload

Connect with us for more-

@ Team S J EXIM SERVICES, New Delhi, IN

CP: Ms. Shubhra Jha, Founder

Tel: +91-11-4999 2707 I +91-9999005693

Web: www.sjexim.services

EMAIL: operations@sjexim.services I shubhra@sjexim.services

Facebook: www.facebook.com/sjeximservices

LinkedIn: https://www.linkedin.com/company/90794255/admin/feed/posts/