Other
Honing or lapping machines, other than numerically controlled
HSN 8460 40 19 (honing or lapping machines, other than numerically controlled) 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 numerically controlled variants or gear-finishing machines under heading 8461 — may be classified under sibling tariff lines that attract separate compliance obligations.
The principal risk for this tariff line is misclassification: numerically controlled honing or lapping machines are separately enumerated within heading 8460, and gear grinding or gear finishing machines fall under heading 8461, each potentially subject to distinct treatment. A customs officer who re-classifies the imported machine to the more specific tariff line triggers retrospective compliance and may detain the consignment pending resolution. Verify the machine's control system, function, and intended use against the customs tariff before shipment.