CBIC issues circular on the additional qualifiers in respect of coking/ non-coking coal import; Provides that they are being proposed in terms of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018, which would need to be declared at the time of filing of import declarations w.e.f December 15, 2024; Elucidates that the declaration of additional qualifiers would improve quality of assessment and intervention and increase facilitation