Other
Other textile machinery for finishing, coating, reeling, cutting
HSN 8451 80 90 (Other textile processing machinery) 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. The EPR obligation applies to importers of iron and other appliances for ironing, mangling, and clothing-care machines falling under this tariff line, 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 Extended Producer Responsibility authorisation from the Central Pollution Control Board before filing the bill of entry for iron and other appliances for ironing, mangling, and clothing-care machines under this tariff line. The EPR authorisation must be current and consistent with the category listed in Schedule I of the E-Waste (Management) Rules, 2022.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, document that status at the bill of entry to invoke the EPR exemption. The exemption is entity-level, not product-level; ensure the Udyam registration as a micro-enterprise is valid and on record.G.S.R. 801(E) dated 02-11-2022 · E-Waste (Management) Rules, 2022 · MSME Development Act, 2006
The most common error on this tariff line is assuming the EPR obligation attaches only to finished consumer appliances and not to industrial textile-processing machinery. Schedule I of the E-Waste (Management) Rules, 2022 captures ironing and clothing-care appliances in terms broad enough to cover commercial and semi-industrial units; an importer who ships without a current CPCB EPR authorisation risks consignment detention and a separate penalty under the Environment (Protection) Act, 1986.