Die-sinking or pantograph
Die-sinking and pantograph milling machine tools
HSN 8459 59 50 (Die-sinking or pantograph) is subject to Extended Producer Responsibility (EPR) authorisation administered by the Central Pollution Control Board (CPCB) under the E-Waste (Management) Rules, 2022 (G.S.R. 801(E) dated 02-11-2022). EPR authorisation must be verified at the bill-of-entry stage for equipment classified within Schedule I of those Rules. The EPR obligation does not apply to micro-enterprises as defined under the MSME Development Act, 2006.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from MSMED
- 1Verify that a valid Extended Producer Responsibility authorisation issued by the Central Pollution Control Board is in place before filing the bill of entry. Die-sinking and pantograph milling equipment falls within Schedule I of the E-Waste (Management) Rules, 2022 as equipment for milling or similar processing of metal and other materials (excluding large-scale stationary industrial tools).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 to claim the EPR exemption. Retain the Udyam registration or equivalent micro-enterprise certification and present it to the proper officer to confirm that the EPR authorisation requirement does not apply.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 conflating the Schedule I scope carve-out for 'large-scale stationary industrial tools' with a general exemption for industrial machinery. Die-sinking and pantograph machines that do not meet the large-scale stationary threshold remain within Schedule I scope and require CPCB EPR authorisation; an importer who arrives at the bill of entry without it faces consignment detention and potential ground rent liability pending regularisation.