Horizontal
Horizontal boring, drilling, milling machines for metal
HSN 8459 59 10 (Horizontal milling and boring machines) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under the E-Waste (Management) Rules, 2022 notified vide G.S.R. 801(E) dated 02-11-2022. EPR authorisation applies to 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 MSME Ministry
- 1Obtain CPCB Extended Producer Responsibility authorisation before importing horizontal milling or boring machines falling within Schedule I of the E-Waste (Management) Rules, 2022. The EPR authorisation must be current and available for verification at the bill-of-entry stage.E-Waste (Management) Rules, 2022 · Schedule I · 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 claim the EPR exemption. Absence of supporting Udyam registration evidence will result in the customs proper officer applying the EPR authorisation requirement without exception.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 machine-tools are outside the Schedule I scope without verifying whether the specific unit qualifies as such under the E-Waste (Management) Rules, 2022. The Rules carve out only large-scale stationary industrial tools — a horizontal machining centre that is portable or bench-mounted falls squarely within the EPR obligation, and importing without current CPCB authorisation exposes the importer to detention and penalty under the Environment (Protection) Act, 1986.