Horizontal
Numerically controlled horizontal milling and boring machines
HSN 8459 51 10 (Horizontal numerically controlled machine-tool) is subject to Extended Producer Responsibility (EPR) authorisation oversight by the Central Pollution Control Board (CPCB) under the E-Waste (Management) Rules, 2022, notified vide G.S.R. 801(E) dated 02-11-2022. The EPR obligation applies to importers of equipment for milling or similar processing of metal and other materials, with an exemption for micro-enterprises as defined under the MSME Development Act, 2006.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from MSMED
- 1Obtain EPR authorisation from the Central Pollution Control Board before importing this equipment. The authorisation is required for importers of equipment for milling or similar processing of wood, metal and other materials falling under Schedule I of the E-Waste (Management) Rules, 2022, with the exception of large-scale stationary industrial tools.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 this status to invoke the EPR exemption. Retain evidence of Udyam registration confirming micro-enterprise classification for presentation to the customs proper officer at the bill of entry stage.E-Waste (Management) Rules, 2022 · MSME Development Act, 2006 · G.S.R. 801(E) dated 02-11-2022
The most common error on this tariff line is assuming the 'large-scale stationary industrial tools' exception covers all industrial CNC horizontal machining centres — the exception is narrow and applies only to large-scale stationary configurations explicitly carved out under Schedule I of the E-Waste (Management) Rules, 2022. Importers who rely on this exception without confirming their product falls within the carved-out category risk consignment detention and monetary penalty under the Environment (Protection) Act, 1986 for importing without valid EPR authorisation.