Polishing and buffing machines
Polishing and buffing machines for metal or cermets
HSN 8460 90 10 (polishing and buffing 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 within Chapter 84 — particularly grinding, honing, and gear-finishing machines — may fall under sibling tariff lines that carry separate compliance requirements.
The principal risk at this tariff line is misclassification: polishing and buffing machines that incorporate grinding wheels, abrasive belts, or gear-finishing functions may be reclassified by customs into a more specific heading within Chapter 84, which can attract retrospective compliance obligations and detention pending resolution. Verify the machine's primary function and method of finishing — abrasive, non-abrasive, or combined — against the customs tariff before relying on the absence of compliance at this line.