Vertical, single spindle
Vertical single-spindle honing or lapping machines
HSN 8460 40 11 (vertical, single-spindle honing or lapping machine) 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 those with numerically controlled operation or those classified under heading 8461 for gear-finishing — may carry distinct compliance obligations, making accurate sub-heading classification essential.
The principal importer risk at this tariff line is misclassification: a multi-spindle configuration, a horizontal orientation, or a combined grinding-and-honing function could place the machine in a different sub-heading of heading 8460 or within heading 8461, each with its own compliance profile. Customs re-classification on examination triggers retrospective compliance and may result in detention pending resolution. Verify spindle count, axis orientation, and the primary finishing operation against the customs tariff before filing the bill of entry.