Other
Numerically controlled milling and boring machine-tools, other
HSN 8459 61 90 (numerically controlled milling, boring, drilling, threading and tapping machine-tools, residual category) 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 is required for equipment falling within the Schedule I scope of those Rules, with a carve-out for micro-enterprises as defined under the MSME Development Act, 2006.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from MSMED
- Schedule I compliance declaration from importer
- 1Verify whether the imported machine-tool falls within Schedule I of the E-Waste (Management) Rules, 2022 as equipment for milling or similar processing of metal or other materials (large-scale stationary industrial tools are explicitly excluded). If Schedule I applies, obtain EPR authorisation from the Central Pollution Control Board before filing the bill of entry.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 that status and retain the Udyam registration certificate; EPR authorisation is not required for micro-enterprises, but the exemption must be demonstrable at the bill-of-entry stage on request from the proper officer.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 misreading the Schedule I scope: the E-Waste (Management) Rules, 2022 exclude large-scale stationary industrial tools, and importers routinely either claim the exclusion for equipment that does not qualify or, conversely, apply for EPR authorisation unnecessarily for excluded machinery. Confirm the classification against Schedule I before clearance — an incorrect EPR claim surfaces during post-import EPR compliance audits by CPCB and can attract monetary penalty and detention of subsequent consignments.