Machines for cleaning
Machines for cleaning, sorting or grading agricultural produce
HSN 8433 60 10 (Machines for cleaning) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under Schedule I of the E-Waste (Management) Rules, 2022, notified vide G.S.R. 801(E) dated 02-11-2022. Central Board of Indirect Taxes and Customs (CBIC) classification oversight applies as a policy overlay, including a binding ruling on transmission shaft classification.
- EPR authorisation from CPCB
- MSME micro-enterprise declaration to CBIC
- Classification compliance from CBIC
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before filing the bill of entry, unless the importing entity qualifies as a micro-enterprise under the MSME Development Act, 2006. EPR authorisation is required for appliances for cleaning listed under Schedule I of the E-Waste (Management) Rules, 2022.E-Waste (Management) Rules, 2022, Schedule I · G.S.R. 801(E) dated 02-11-2022
- 2Verify that any transmission shafts or power take-off (PTO) shafts supplied with the machine are separately classified under tariff item 8483 10 99 and not declared under 8433 60 10. Incorrect aggregation of PTO shafts into the machinery entry attracts CBIC classification correction and potential short-levy proceedings.CBIC Circular 02/2014-Cus dated 09-01-2014
The most common error on this tariff line is overlooking EPR authorisation on the assumption that cleaning machinery is purely mechanical and therefore outside the e-waste regime. Schedule I of the E-Waste (Management) Rules, 2022 captures electrical and electronic appliances for cleaning, and the exemption applies only to micro-enterprises as defined under the MSMED Act, 2006 — importers who cannot produce a valid Udyam registration as a micro-enterprise remain subject to the full EPR authorisation requirement.