Other
Flat surface grinding machines, other than numerically controlled
HSN 8460 19 00 (flat surface grinding machines, other than numerically controlled) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Other machine-tools within Chapter 84 — particularly numerically controlled grinding machines or gear finishing machines under heading 8461 — may be classified differently and should be verified against the tariff before shipment.
The principal risk for this tariff line is misclassification: numerically controlled flat surface grinders fall under a distinct subheading within heading 8460, while gear grinding and gear finishing machines are excluded entirely to heading 8461, each carrying its own tariff treatment. A customs re-classification on examination can result in detention pending re-assessment and retrospective duty recovery. Confirm the machine's control type, operation, and intended workpiece against the full tariff description before filing the bill of entry.