Polishing stones
Hand polishing stones of natural or artificial abrasives
HSN 6804 30 10 (polishing stones) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Grinding wheels, millstones, and power-tool abrasive wheels classified elsewhere within Chapter 68 may carry distinct compliance obligations; the precise product form and end use determine the correct tariff line.
Hand polishing stones sit in a chapter — Chapter 68, articles of stone and similar materials — where mechanised abrasive products such as bonded grinding wheels and cutting discs have historically attracted Bureau of Indian Standards scrutiny at adjacent tariff lines. A customs officer who re-characterises a consignment as a power-tool abrasive product rather than a hand-use polishing stone can trigger retrospective compliance and detention pending re-classification. Importers should ensure product markings, datasheets, and commercial invoices consistently describe intended hand use to support the declared tariff line.