Other
Producer gas, water gas, and acetylene gas generators (other)
HSN 8405 10 90 (Other gas generators) is subject to Petroleum and Explosives Safety Organisation (PESO) import approval under the Gas Cylinders Rules, 2016, for pressure vessels and cylinders associated with these generators. Central Board of Indirect Taxes and Customs (CBIC) oversight applies as a policy overlay, with customs clearance conditional on PESO approval being obtained through the PESO online system prior to import.
- Import approval from PESO
- Third-party inspection certificate from manufacturer
- Hydro test certificate from manufacturer
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Apply for PESO import approval through the PESO online system before dispatch. The application must include the manufacturer's particulars, ISO certificate of manufacturer, list of cylinders with specifications, drawings and batch numbers, hydro test certificate, and third-party inspection certificate.Gas Cylinders Rules, 2016 · PESO online system · Ministry of Commerce and Industry Press Release dated 15-05-2021 (Release ID: 1718815)
- 2Ensure customs clearance is obtained only after PESO approval is confirmed and all supporting documents are in order. Where PESO approval is pending but the importer has applied through the PESO online system, refer to the COVID-era exemption conditions under CBIC Instruction 12/2021-Cus for any outstanding consignments under that specific relief framework.CBIC Instruction 12/2021-Cus dated 25-05-2021
The most common error on this tariff line is treating the COVID-era PESO inspection-exemption — which waived physical inspection of foreign manufacturing facilities for oxygen cylinders — as a permanent or general waiver of PESO import approval requirements. That exemption applied solely to medical oxygen cylinders imported for COVID relief activities and does not extend to standard gas generators or unrelated pressure vessels; the obligation to apply for and obtain PESO approval through the online system remains operative for all other consignments.