Other, numerically controlled
Numerically controlled flat-surface grinding and finishing machine-tools
HSN 8460 24 00 (numerically controlled machine-tools for deburring, sharpening, grinding, honing, lapping, polishing, or otherwise finishing metal or cermets by means of grinding stones, abrasives, or polishing products) 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, bill of entry, commercial invoice, packing list. Related machine-tools under Chapter 84 — particularly gear grinding and gear finishing machines classified under heading 8461 — may carry distinct compliance obligations, and classification at the correct 8-digit level is the principal importer risk.
The absence of compliance at this tariff line does not extend to all grinding and finishing machinery: gear cutting, gear grinding, and gear finishing machines fall under heading 8461, which may attract separate classification treatment and associated compliance obligations. Customs re-classification on examination — particularly where machine function overlaps with 8461 or with other machine-tool headings — triggers retrospective compliance, including potential detention and duty recovery. Verify the machine's primary function and CNC configuration against the tariff heading before import.