Other mowers, including cutter bars for tractor mounting

Mowers and tractor-mounted cutter bars for hay or grass

CBIC CLEARANCE

HSN 8433 20 00 (Other mowers, including cutter bars for tractor mounting) is subject to import policy administered by the Central Board of Indirect Taxes and Customs (CBIC) under the Customs Act, 1962. No sectoral PGA licence or permit is required at the bill-of-entry stage; standard customs documentation and correct tariff classification govern clearance.

What this is

HSN code

8433 20 00

Chapter

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

Primary regulator

CBIC · Customs Act, 1962 — general machinery import policy

Customs documentation

Bill of entry from CBIC
Commercial invoice from exporter
Technical specification from manufacturer

Compliance steps

1
Classify the goods strictly under tariff item 8433 20 00 at the bill of entry. Transmission shafts and power take-off (PTO) shafts imported alongside or as part of the mower assembly are classifiable separately under tariff item 8483 10 99 and must not be bundled under 8433 20 00.
CBIC Circular 02/2014-Cus dated 09-01-2014
2
Ensure that any PTO shaft or transmission shaft component is declared and assessed under its correct tariff item 8483 10 99 to avoid mis-declaration, short levy, and consequential demand for differential duty with interest.
CBIC Circular 02/2014-Cus dated 09-01-2014

A word of counsel

The single most common error on this tariff line is treating PTO shafts supplied with a tractor-mounted mower as part of the mower assembly and classifying the entire consignment under 8433 20 00. CBIC Circular 02/2014-Cus is unambiguous: transmission and power take-off shafts belong under 8483 10 99. A mixed-rate consignment mis-declared under a single heading attracts a short-levy demand, interest, and potential penalty under Section 114A of the Customs Act, 1962.

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Frequently asked

Does HSN 8433 20 00 require BIS certification?

No, no BIS Quality Control Order covers mowers or tractor-mounted cutter bars under this tariff line. Import is governed by general customs policy administered by the Central Board of Indirect Taxes and Customs under the Customs Act, 1962.

How should PTO shafts supplied with a tractor-mounted mower be classified?

Transmission shafts and power take-off (PTO) shafts are classifiable under tariff item 8483 10 99, not under 8433 20 00, per CBIC Circular 02/2014-Cus dated 09-01-2014.

Is there a designated-port or licence requirement for importing mowers under this HSN?

No designated-port restriction or sectoral PGA licence applies to this tariff line; clearance proceeds through standard customs assessment at any port of import.

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