Rotary hoes

Rotary hoes for soil preparation and cultivation

CBIC CLEARANCE

HSN 8432 29 10 (Rotary hoes) is governed by the Central Board of Indirect Taxes and Customs (CBIC) customs policy, with no sectoral Partner Government Agency licence or permit required at the bill of entry. The sole operative compliance point is a tariff-classification overlay: power take-off (PTO) and transmission shafts supplied with the machinery are classifiable under tariff item 8483 10 99, not under this heading, per CBIC Circular 02/2014-Cus dated 09-01-2014.

What this is

HSN code

8432 29 10

Chapter

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

Primary regulator

CBIC · ITC (HS) import policy, Chapter 84

Customs documentation

Bill of entry from CBIC
Chapter 84 classification declaration to CBIC

Compliance steps

1
File the bill of entry under tariff item 8432 29 10 for the rotary hoe unit proper. Separately classify any accompanying transmission shafts or power take-off (PTO) shafts under tariff item 8483 10 99 to avoid a classification dispute at the port of entry.
CBIC Circular 02/2014-Cus dated 09-01-2014
2
Ensure the commercial invoice and packing list itemise the rotary hoe and any PTO/transmission shaft components separately by value and quantity. Bundled invoicing without line-item separation increases the risk of customs reassessment and potential short-levy proceedings under the Customs Act, 1962.
CBIC Circular 02/2014-Cus dated 09-01-2014

A word of counsel

The single most common error on this tariff line is importing the rotary hoe with an integrated PTO shaft declared as a single unit under 8432 29 10. CBIC has explicitly ruled that transmission and PTO shafts fall under 8483 10 99; a mis-declared bundle attracts reassessment, differential duty demand, and potential penalty under the Customs Act, 1962 — even where the under-declaration is inadvertent.

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Frequently asked

Does HSN 8432 29 10 require BIS certification?

No, rotary hoes are not covered by any BIS Quality Control Order. Import is governed by Central Board of Indirect Taxes and Customs policy under Chapter 84, with no PGA licence or permit required at the bill of entry.

How should PTO shafts supplied with the rotary hoe be declared at customs?

Per CBIC Circular 02/2014-Cus dated 09-01-2014, transmission shafts and power take-off shafts are classifiable under tariff item 8483 10 99 and must be declared separately from the rotary hoe unit on the bill of entry.

Are there any import-licence or restricted-import conditions for rotary hoes?

No restricted-import condition or licence requirement applies to HSN 8432 29 10 under the current ITC (HS) policy; the import is Free subject to correct tariff classification of all component parts.

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