Horizontal
Horizontal honing or lapping machines for metal finishing
HSN 8460 40 13 (horizontal 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 (IEC), bill of entry, commercial invoice, packing list. Other machine-tools under Chapter 84 — particularly gear grinding or gear finishing machines classified under heading 8461 — may carry distinct compliance obligations, and accurate heading determination is the principal classification risk.
The absence of compliance at this tariff line does not extend to the broader Chapter 84 machinery landscape: gear cutting, gear grinding, and gear finishing machines fall under heading 8461 and are separately classified. Re-classification by customs — on grounds of function, configuration, or intended use — triggers retrospective compliance and detention pending resolution. Verify the machine's primary function and design against the four-digit heading descriptors before filing the bill of entry.