Other
Other mowers and harvesting machinery (non-ride-on)
HSN 8433 19 90 (Other mowers) is governed by the import policy administered by the Central Board of Indirect Taxes and Customs (CBIC) under the Customs Act, 1962, with no sectoral Partner Government Agency licence or permit required at the bill-of-entry stage. The tariff line carries a standard Free import status under the ITC (HS) policy, subject to correct classification at the time of entry.
- Bill of entry from CBIC
- Commercial invoice from exporter
- Technical specification from manufacturer
- 1Classify the goods correctly at the 8-digit level before filing the bill of entry. Transmission shafts and power take-off (PTO) shafts are NOT classifiable under 8433 19 90; they fall under tariff item 8483 10 99 and must be declared accordingly to avoid mis-declaration and associated customs penalty.CBIC Circular 02/2014-Cus dated 09-01-2014
- 2File the bill of entry with a technical specification or product brochure from the manufacturer clearly describing the machine type, function, and drive mechanism. This documentation supports the classification claim and enables the customs officer to distinguish mowers from excluded components such as PTO shafts.Customs Act, 1962 — bill of entry documentation requirements
The single most common error on this tariff line is declaring transmission shafts or PTO shafts under 8433 19 90 as part of a mower assembly, when CBIC Circular 02/2014-Cus dated 09-01-2014 expressly classifies such components under 8483 10 99. A mis-declaration at this level attracts differential duty demand, interest, and potential penalty under the Customs Act, 1962; importers sourcing complete machines with separately invoiced PTO shafts should ensure each line item carries the correct 8-digit tariff head.