Vertical, multi-spindle
Vertical multi-spindle honing or lapping machines
HSN 8460 40 12 (vertical, multi-spindle honing or lapping machines) 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. Other machine-tools in Chapter 84 — particularly gear grinding and gear finishing machines classified under heading 8461 — may carry distinct compliance, and precise classification of the machine's primary function is the principal importer risk.
The absence of compliance at this tariff line does not extend to all finishing machine-tools within Chapter 84: machines whose primary function is gear cutting, gear grinding, or gear finishing fall under heading 8461 and are classified separately. Re-classification on customs examination — for instance, where a multi-spindle machine is found to serve primarily a gear-finishing function — triggers retrospective compliance, including detention pending resolution. Verify the machine's declared primary function and technical specifications against the tariff schedule before relying on this absence of compliance.