Vertical turning or boring
Vertical boring and turning machine tools for metal removal
HSN 8459 39 10 (Vertical turning or boring) is subject to Extended Producer Responsibility (EPR) authorisation administered by the Central Pollution Control Board (CPCB) under the E-Waste (Management) Rules, 2022. The EPR requirement is triggered where the imported equipment falls within Schedule I of those Rules, covering turning or similar metal-processing equipment other than large-scale stationary industrial tools. Micro-enterprises as defined under the MSME Development Act, 2006 are exempt from this EPR obligation.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from Udyam
- 1Obtain EPR authorisation from the Central Pollution Control Board before filing the bill of entry, confirming that the imported vertical turning or boring machine falls within Schedule I of the E-Waste (Management) Rules, 2022. Large-scale stationary industrial tools are excluded from Schedule I and do not attract the EPR requirement.E-Waste (Management) Rules, 2022, Schedule I · G.S.R. 801(E) dated 02-11-2022
- 2If the importer qualifies as a micro-enterprise under the MSME Development Act, 2006, retain documentary evidence of Udyam registration confirming that status. EPR authorisation is not required for such micro-enterprises, but the exemption must be established before out-of-charge is granted.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
The most common error on this tariff line is assuming the large-scale stationary industrial tool exclusion applies without verifying the machine's specification against Schedule I of the E-Waste (Management) Rules, 2022. Importers that ship without a CPCB EPR authorisation — relying on an unevidenced exclusion claim — face consignment detention and potential confiscation; the exclusion must be established by the importer, not assumed, and a written scope-assessment is advisable before the purchase order is placed.