Other
Horizontal rotary-cut grass and hay mowers, other
HSN 8433 11 90 (horizontal rotary-cut mowers, other) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under the E-Waste (Management) Rules, 2022, where the imported machinery constitutes an electrical or electronic tool for mowing or other gardening activities. The Central Board of Indirect Taxes and Customs (CBIC) classification overlay under Circular 02/2014-Cus applies as an additional customs-classification control.
- EPR authorisation from CPCB
- Classification declaration to CBIC
- MSME micro-enterprise certificate from Udyam
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Verify whether the imported machinery is an electrical or electronic tool for mowing or gardening activities listed in Schedule I of the E-Waste (Management) Rules, 2022. If so, obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before filing the bill of entry; EPR is not required for micro-enterprises as defined under the MSME Development Act, 2006.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 2Confirm at the bill-of-entry stage that transmission shafts or power take-off (PTO) shafts forming part of the consignment are separately classified under tariff item 8483 10 99 and not declared under 8433 11 90. Mis-declaration of PTO shafts under this CTI attracts customs reclassification, demand of differential duty, and potential penalty under the Customs Act, 1962.CBIC Circular 02/2014-Cus dated 09-01-2014
The most common error on this tariff line is importing a battery-powered or plug-in rotary mower without obtaining CPCB EPR authorisation on the assumption that the E-Waste Rules apply only to information-technology or consumer electronics. Schedule I of the E-Waste (Management) Rules, 2022 explicitly covers electrical and electronic tools for mowing and gardening activities; a consignment arriving without a valid EPR authorisation is liable to detention at the port of entry, and retrospective authorisation does not cure the import-stage violation. The micro-enterprise exemption requires a current Udyam registration — not a self-declaration.