Other
Other knitting, stitch-bonding and tufting machines
HSN 8447 90 30 (Other knitting, stitch-bonding and tufting machines) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under Schedule I of the E-Waste (Management) Rules, 2022, notified via G.S.R. 801(E) dated 02-11-2022. The EPR obligation applies to importers unless the importing entity qualifies as a micro enterprise under the Micro, Small and Medium Enterprises Development Act, 2006.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from MSME Ministry
- 1Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before filing the bill of entry. The authorisation is required under Schedule I of the E-Waste (Management) Rules, 2022, and must be uploaded in e-Sanchit as proof of EPR compliance prior to customs out-of-charge.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 2If the importing entity is a micro enterprise as defined in the Micro, Small and Medium Enterprises Development Act, 2006, retain documentary evidence of Udyam registration confirming micro-enterprise status, as EPR authorisation does not apply to such entities.E-Waste (Management) Rules, 2022 · MSMED Act, 2006 (micro-enterprise definition)
The most common error on this tariff line is assuming that EPR authorisation applies only to consumer electronics and overlooking its Schedule I applicability to electrical and electronic equipment including industrial machinery such as knitting machines. Importers that are not micro enterprises but proceed without CPCB EPR authorisation risk consignment detention and monetary penalty under the Environment (Protection) Act, 1986; the micro-enterprise exemption requires affirmative proof of Udyam registration, not merely a self-declaration.