Universal
Numerically controlled universal milling machines (metal removal)
HSN 8459 51 30 (Numerically controlled Universal milling machines) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under the E-Waste (Management) Rules, 2022. Equipment falling within the Schedule I scope of those Rules must carry a valid EPR authorisation from CPCB at the bill-of-entry stage, unless the importer 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
- Schedule I scope declaration to CBIC
- 1Obtain a valid Extended Producer Responsibility authorisation from the Central Pollution Control Board before filing the bill of entry. The EPR obligation applies to equipment for milling or similar processing of metal and other materials that falls within Schedule I of the E-Waste (Management) Rules, 2022, as notified under G.S.R. 801(E) dated 02-11-2022.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 Micro, Small and Medium Enterprises Development Act, 2006, document that status at the bill of entry to claim the EPR exemption. The exemption does not extend to small or medium enterprises; only micro enterprises as defined in the MSMED Act are carved out.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 · MSME Development Act, 2006
The most common error on this tariff line is assuming that large-scale stationary industrial tools are automatically exempt and skipping the EPR authorisation entirely. The Schedule I carve-out for large-scale stationary industrial tools is a scope exclusion that requires affirmative documentation — customs officers may require the importer to demonstrate the machine meets that characterisation; an unsupported assertion invites detention and a CPCB referral. Micro-enterprise status is the only personal-status exemption; all other importers must hold a current EPR authorisation before clearance.