Numerically controlled
Numerically controlled sharpening, grinding, honing, lapping, and polishing machines
HSN 8460 31 00 (numerically controlled machine-tools for deburring, sharpening, grinding, honing, lapping, polishing, or otherwise finishing metal or cermets by abrasive means) 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 gear grinding and gear finishing machines classifiable under heading 8461 — may attract distinct compliance obligations, making precise tariff classification the principal importer risk.
The absence of compliance at this tariff line does not extend to functionally similar machines classified elsewhere: gear cutting, gear grinding, and gear finishing machines fall under heading 8461 and carry a separate classification regime, and certain numerically controlled machining centres under heading 8457 may attract additional scrutiny. Re-classification on customs examination triggers retrospective compliance, including detention pending resolution. Importers should verify the machine's primary function, control type, and intended workpiece against the customs tariff before relying on the absence of compliance at this line.