Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water

Cooling towers and similar direct-cooling recirculated-water plants

CPCB CLEARANCE · PESO CLEARANCE

HSN 8419 89 40 (Cooling towers and similar plants for direct cooling by means of recirculated water) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under Schedule I of the E-Waste (Management) Rules, 2022 (G.S.R. 801(E) dated 02-11-2022). Petroleum and Explosives Safety Organisation (PESO) import approval applies where the plant incorporates pressure vessels, and Central Board of Indirect Taxes and Customs (CBIC) policy overlays govern customs clearance.

What this is

HSN code

8419 89 40

Chapter

84 · Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Primary regulator

CPCB · E-Waste (Management) Rules, 2022 — Schedule I EPR authorisation

Customs documentation

EPR authorisation from CPCB
Import approval from PESO
CBIC clearance documentation

Applicable Partner Government Agencies

CPCBCPCB·Central Pollution Control Board

PESOPESO·Petroleum and Explosives Safety Organisation

Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.

Compliance steps

1
Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before filing the bill of entry. Schedule I of the E-Waste (Management) Rules, 2022 lists large cooling appliances as covered equipment; the EPR authorisation is not required for micro enterprises as defined under the MSMED Act, 2006.
E-Waste (Management) Rules, 2022 · Schedule I · G.S.R. 801(E) dated 02-11-2022
2
Where the cooling tower or associated plant incorporates pressure vessels, apply for PESO import approval through the PESO online system before shipment. Submission must include the manufacturer's particulars, ISO certificate, list of specifications and drawings, hydro test certificate, and a third-party inspection certificate.
Gas Cylinders Rules, 2016 · CBIC Instruction 12/2021-Cus dated 25-05-2021 · DPIIT Press Release ID 1718815 dated 15-05-2021

A word of counsel

The most frequent compliance error for this tariff line is overlooking the CPCB EPR authorisation on the assumption that cooling towers are pure capital machinery outside the e-waste framework. Schedule I of the E-Waste (Management) Rules, 2022 expressly captures large cooling appliances, and an importer who is not a micro enterprise under the MSMED Act, 2006 and files a bill of entry without a current EPR authorisation faces consignment detention and potential monetary penalty under the Environment (Protection) Act, 1986. Confirm the micro-enterprise threshold before relying on the MSMED exemption.

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Frequently asked

Does HSN 8419 89 40 require BIS certification?

No, cooling towers and recirculated-water cooling plants are not covered by any BIS Quality Control Order. Import is governed by Central Pollution Control Board EPR authorisation under Schedule I of the E-Waste (Management) Rules, 2022 and, where pressure vessels are incorporated, by Petroleum and Explosives Safety Organisation import approval.

Does the EPR authorisation requirement apply to all importers of cooling towers?

No. The E-Waste (Management) Rules, 2022 (G.S.R. 801(E) dated 02-11-2022) exempt micro enterprises as defined under the MSMED Development Act, 2006; all other importers must hold a current CPCB EPR authorisation at the time of filing the bill of entry.

Is PESO approval always required for cooling tower imports?

PESO import approval is required where the cooling plant incorporates pressure vessels subject to the Gas Cylinders Rules, 2016; importers should apply through the PESO online system and obtain approval before shipment, as CBIC Instruction 12/2021-Cus confirms that customs clearance is conditional on PESO approval except under the specific COVID-era exemption, which is no longer operative.

Last verified against gazette notifications: 2026-05-16. Source: CPCB / PESO / CBIC / Indian Customs CUSDATA.