Parts
Parts for steam turbines and other vapour turbines
HSN 8406 90 00 (parts for steam turbines and other vapour turbines) 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. Complete steam turbines and other vapour turbines classified under Chapter 84 may attract separate compliance; misclassification of a finished turbine as a part — or vice versa — is the principal importer risk.
Parts classified here must be genuinely discrete components of steam or vapour turbines; customs may re-classify an item as a finished machine or sub-assembly if it constitutes a functional unit, triggering any compliance attaching to the complete goods tariff line. Retrospective duty recovery and detention pending re-classification are the direct consequences of that re-assessment. Importers should ensure technical specifications, assembly drawings, and end-use documentation clearly establish the part character of each consignment before filing the bill of entry.