Other
Grain milling and cereal processing machinery, residual category
HSN 8437 80 90 (Other grain and cereal milling machinery) is subject to Extended Producer Responsibility (EPR) authorisation from the Central Pollution Control Board (CPCB) under the E-Waste (Management) Rules, 2022, notified vide G.S.R. 801(E) dated 02-11-2022. The EPR requirement applies to equipment for milling or similar processing of wood, metal and other materials, with the exception of large-scale stationary industrial tools. Micro-enterprises as defined under the MSME Development Act, 2006 are exempt from the EPR authorisation requirement.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from Udyam
- 1Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before filing the bill of entry. The authorisation covers equipment for milling or similar processing of materials falling within Schedule I of the E-Waste (Management) Rules, 2022; large-scale stationary industrial tools are excluded from this requirement.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 2If the importing entity qualifies as a micro-enterprise under the MSME Development Act, 2006, retain documentary evidence of that status (Udyam registration) to claim the EPR exemption at the bill of entry stage. Absence of valid Udyam registration at the time of import will result in the EPR authorisation being treated as mandatory.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 · MSME Development Act, 2006
The most common error on this tariff line is claiming the large-scale stationary industrial tool exclusion without verifying that the imported machinery meets that characterisation. The E-Waste (Management) Rules, 2022 Schedule I exclusion is narrow; milling and processing equipment that is not permanently fixed and large-scale will fall within the EPR scope, and a consignment presented without valid CPCB EPR authorisation is liable to detention pending regularisation.