Other
Power looms, other than shuttle-type or rapier-type
HSN 8446 21 90 (Power looms, Other) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under the E-Waste (Management) Rules, 2022, notified via G.S.R. 801(E) dated 02-11-2022. The EPR obligation applies to importers of weaving machines listed in Schedule I of those Rules, with a carve-out for micro-enterprises as defined under the MSME Development Act, 2006.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from MSME Ministry
- 1Obtain EPR authorisation from the Central Pollution Control Board before filing the bill of entry for power looms under this tariff line. The product falls within Schedule I of the E-Waste (Management) Rules, 2022, and import without a valid EPR authorisation constitutes a violation of those Rules.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 · Schedule I
- 2If the importing entity qualifies as a micro-enterprise under the MSME Development Act, 2006, document that status to claim the EPR exemption. Retain the Udyam registration or equivalent micro-enterprise certificate on file for customs verification, as the exemption is not self-executing at the bill of entry.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 assuming the EPR obligation attaches only to electronics and overlooking its application to electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2022 — which includes weaving machines. An importer who is not a micro-enterprise but proceeds without CPCB EPR authorisation faces consignment detention and monetary penalty under those Rules; the micro-enterprise carve-out must be affirmatively established with documentation, not merely asserted.