Lapping machines
Lapping machines for finishing metal or cermets
HSN 8460 40 20 (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 numerically controlled grinding or gear-finishing machines — may be classified under sibling tariff lines that carry distinct compliance requirements.
The principal risk at this tariff line is misclassification: lapping machines share Chapter 84 with honing machines (the sibling 6-digit subheading 8460 40), grinding machines, and gear-finishing machines under heading 8461, and customs re-classification to a more specific tariff line triggers retrospective compliance and potential detention. Importers should confirm that the machine's primary finishing action — lapping, using charged laps or abrasive slurries — is accurately described in the technical specification and bill of entry before shipment.