Other
Circular knitting machines with cylinder diameter exceeding 165 mm
HSN 8447 12 19 (circular knitting machines with cylinder diameter exceeding 165 mm, residual category) 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. EPR authorisation must be verified at the bill-of-entry stage; micro-enterprises as defined under the MSME Development Act, 2006 are exempt from the EPR obligation.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from MSME Ministry
- 1Obtain EPR authorisation from the Central Pollution Control Board covering the import of knitting machines listed under Schedule I of the E-Waste (Management) Rules, 2022, before filing the bill of entry. The authorisation must be current and available for verification by the proper officer at the port.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 to claim the EPR exemption. Ensure this evidence is available at the bill-of-entry stage should customs require verification.E-Waste (Management) Rules, 2022 · MSME Development Act, 2006 — micro-enterprise definition
The most common error on this tariff line is assuming that EPR authorisation under the E-Waste (Management) Rules, 2022 applies only to finished consumer electronics and not to industrial machinery. Knitting machines are expressly listed under Schedule I, and an importer who arrives at port without a current CPCB EPR authorisation — and cannot demonstrate micro-enterprise status — faces consignment detention and ground rent liability until the authorisation is produced.