Other
Machine-tools for finishing metal or cermets, other types
HSN 8460 90 90 (other machine-tools for deburring, sharpening, grinding, honing, lapping, polishing, or otherwise finishing metal or cermets by means of grinding stones, abrasives, or polishing products) 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. Certain other machine-tools within Chapter 84 — particularly gear grinding and gear finishing machines classified under heading 8461 — may carry distinct compliance obligations.
The principal risk at this tariff line is misclassification: customs officers examining machine-tools with specialised functions — gear cutting, gear grinding, or gear finishing — may re-classify the goods to heading 8461, which carries its own compliance regime. A re-classification on examination triggers retrospective compliance and potential detention pending resolution. Verify that the machine's primary function, cutting geometry, and technical specification unambiguously fall outside the scope of heading 8461 before filing the bill of entry.