Machines for sorting or grading
Agricultural produce sorting and grading machines
HSN 8433 60 20 (Machines for sorting or grading) is subject to customs classification policy administered by the Central Board of Indirect Taxes and Customs (CBIC) under the Customs Act, 1962. No sectoral Partner Government Agency licence or permit is required at the bill-of-entry stage; the operative compliance obligation is correct tariff classification, particularly the segregation of transmission and power take-off (PTO) shafts from the main machine.
- Bill of entry from CBIC
- Technical specification from exporter
- 1Verify that transmission shafts and power take-off (PTO) shafts supplied with or alongside the sorting/grading machine are separately classified under tariff item 8483 10 99 and not merged into the 8433 60 20 bill of entry. Misclassification of PTO shafts under 8433 60 20 constitutes a customs misdeclaration.CBIC Circular 02/2014-CUS dated 09-01-2014
- 2Ensure the technical specification or product brochure from the exporter clearly identifies machine components, distinguishing the sorting/grading unit from ancillary drive components. Upload supporting documentation in e-Sanchit to substantiate the classification declared at the bill of entry.Customs Act, 1962 — bill of entry documentation requirements
The single most common error on this tariff line is bundling PTO or transmission shafts in the same invoice line as the sorting machine and declaring the entire consignment under 8433 60 20. CBIC Circular 02/2014-CUS settled the classification of such shafts at 8483 10 99; a composite declaration invites a show-cause notice, reassessment, and potential short-levy demand with interest under the Customs Act, 1962.