Powered with 3 HP or more

Horizontal-plane rotary mowers, 3 HP or more

CPCB CLEARANCE

HSN 8433 11 10 (Powered with 3 HP or more) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under the E-Waste (Management) Rules, 2022, which classifies electrical or electronic mowing and gardening tools under Schedule I. Central Board of Indirect Taxes and Customs (CBIC) classification guidance applies as a customs-policy overlay, particularly regarding the correct tariff heading for associated power take-off shafts.

What this is

HSN code

8433 11 10

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
MSME micro-enterprise declaration from importer
Classification compliance from CBIC

Applicable Partner Government Agencies

CPCBCPCB·Central Pollution Control Board

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 importing electrical or electronic rotary mowers under this tariff line. EPR authorisation is required for electrical or electronic tools for mowing or other gardening activities listed in Schedule I of the E-Waste (Management) Rules, 2022, and must be current at the bill-of-entry stage.
E-Waste (Management) Rules, 2022, Schedule I · G.S.R. 801(E) dated 02-11-2022
2
If the importing entity qualifies as a micro-enterprise under the MSME Development Act, 2006, retain documentary evidence of that status on file; the EPR obligation does not apply to micro-enterprises, and customs may require confirmation of the exemption basis at the bill of entry.
E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
3
Ensure that any transmission shafts or power take-off (PTO) shafts supplied with the mower are separately classified under tariff item 8483 10 99 and not included within 8433 11 10. Mis-classification of PTO shafts attracts re-assessment and potential short-levy demands under the Customs Act, 1962.
CBIC Circular 02/2014-Cus dated 09-01-2014

A word of counsel

The most common error on this tariff line is overlooking the EPR authorisation requirement on the assumption that agricultural machinery is outside the e-waste regime. Schedule I of the E-Waste (Management) Rules, 2022 expressly includes electrical or electronic mowing and gardening tools, and a missing CPCB EPR authorisation at the bill-of-entry stage results in consignment detention and potential confiscation under the Environment (Protection) Act, 1986. The micro-enterprise exemption is narrow — it applies only to entities holding valid MSME micro-enterprise status, not to SMEs generally.

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Frequently asked

Does HSN 8433 11 10 require BIS certification?

No, no BIS Quality Control Order covers this tariff line. Import is governed by the Central Pollution Control Board's Extended Producer Responsibility regime under Schedule I of the E-Waste (Management) Rules, 2022 (G.S.R. 801(E) dated 02-11-2022), with CBIC classification guidance as a customs overlay.

Does the EPR authorisation requirement apply to all importers of rotary mowers under this HSN?

EPR authorisation is required for all importers except micro-enterprises as defined under the MSME Development Act, 2006; those entities are expressly exempt under the E-Waste (Management) Rules, 2022.

Should PTO shafts bundled with the mower be declared under 8433 11 10?

No. Per CBIC Circular 02/2014-Cus dated 09-01-2014, transmission shafts and PTO shafts are classifiable under tariff item 8483 10 99 and must be separately declared to avoid re-assessment and short-levy demands.

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