Bed type, horizontal
Horizontal bed-type milling and boring machine tools
HSN 8459 69 10 (Bed type, horizontal milling/boring machine-tools) 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. The EPR obligation applies to importers of equipment for milling or similar processing of metal and other materials, except micro-enterprises as defined under the MSME Development Act, 2006.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from Udyam
- 1Obtain EPR authorisation from the Central Pollution Control Board before filing the bill of entry. The authorisation is required for importers of equipment used for milling or similar processing of wood, metal, and other materials under Schedule I of the E-Waste (Management) Rules, 2022.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 · Schedule I
- 2If claiming the micro-enterprise exemption from EPR obligations, ensure a valid Udyam registration certificate is available at the bill of entry stage confirming micro-enterprise status as defined in the MSME Development Act, 2006. Absence of the certificate disqualifies the exemption claim.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
The most frequent error on this tariff line is assuming that the EPR obligation is confined to consumer electronics and IT equipment; Schedule I of the E-Waste (Management) Rules, 2022 explicitly covers equipment for milling or similar processing of metal and other materials — which places horizontal bed-type machine-tools squarely within scope. The micro-enterprise carve-out is narrow and status-dependent: an importer who has crossed the MSME turnover threshold since last Udyam registration but not updated the certificate will have the exemption rejected at the bill of entry, resulting in detention.