Non-powered mowers, having width of 75 cm or more

Non-powered grass or hay mowers, wide-cut (75 cm or more)

CBIC CLEARANCE

HSN 8433 19 10 (Non-powered mowers, having width of 75 cm or more) is governed by the Central Board of Indirect Taxes and Customs (CBIC) under the Customs Act, 1962, with no sectoral PGA licensing requirement at the bill of entry. Import is subject to correct tariff classification, and a binding CBIC circular distinguishes this tariff line from adjacent headings covering power-transmission components.

What this is

HSN code

8433 19 10

Chapter

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

Primary regulator

CBIC · Customs Act, 1962 (tariff classification overlay, Chapter 84)

Customs documentation

Bill of entry from CBIC
Technical specification from exporter

Compliance steps

1
Classify the goods under tariff item 8433 19 10 only where the mower is non-powered and the working width is 75 cm or more. Confirm this at the bill-of-entry stage with technical specifications from the manufacturer, as misclassification into adjacent headings attracts short-levy recovery and penalty under the Customs Act, 1962.
CBIC Circular 02/2014-Cus dated 09-01-2014
2
Ensure that transmission shafts or power take-off (PTO) shafts supplied with or as part of the mower assembly are separately declared and classified under tariff item 8483 10 99, not under 8433 19 10. Combined or bundled classification of PTO components under the mower heading is a known customs audit trigger.
CBIC Circular 02/2014-Cus dated 09-01-2014

A word of counsel

The single most common error on this tariff line is bundling PTO or transmission-shaft components into the mower classification rather than declaring them separately under 8483 10 99, as directed by CBIC Circular 02/2014-Cus. A bundled declaration exposes the importer to reclassification, differential duty demand, and a show-cause notice; the correct practice is to value and classify each component line separately on the bill of entry even where the goods arrive as a single assembly.

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Frequently asked

Does HSN 8433 19 10 require BIS certification?

No, non-powered wide-cut mowers are not covered by any BIS Quality Control Order. Import is governed by the Central Board of Indirect Taxes and Customs under the Customs Act, 1962, with tariff-classification compliance as the operative requirement.

Where should PTO shafts supplied with a mower under this tariff line be classified?

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, not bundled under 8433 19 10.

Is there a working-width threshold that determines eligibility for this tariff item?

Yes. Tariff item 8433 19 10 applies specifically to non-powered mowers with a working width of 75 cm or more; mowers below this width fall under the residual non-powered mower classification and must be assessed under the appropriate sub-heading before filing the bill of entry.

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