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83 Smuggling in India Report 2024-25

3.36%

10.07%

27.24% Chapter 90
Chapter 87
Chapter 85
30.60% Chapter 84
Chapter 73
Chapter 48
5.97% Chapter 40

Chapter 39
Chapter 38
1.89%
Chapter 29
1.49%
Other Chapters
3.36%
4.48%
8.96%
2.61%

Figure 7: % of total no. of misclassification cases HS chapterwise

Case 5: Misclassi cation of LED assembly

In May 2024, DRI detected a case where a major electronics firm was import-
ing various parts such as LED assembly/LED Array/BAR LED under CTH
85414900 and availing full duty exemption under Notification No. 24/2005-
st
Customs dated 1 March, 2005. The said goods are correctly classifiable
under CTI 85395100, thus not being eligible for duty exemption. The estimat-
ed duty evasion is ₹50 crore.

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