Horizontal
Horizontal broaching machines for metal removal
HSN 8461 30 20 (horizontal broaching 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 those with CNC controls or incorporating laser or electrical discharge working — may fall under tariff lines that do carry compliance obligations.
The principal importer risk at this tariff line is misclassification: broaching machines with integral numerical control units or those combining broaching with another metal-working process may be classified under a different subheading within heading 8461 or under heading 8457, each potentially subject to distinct duty treatment. Customs re-classification on examination can result in detention pending reclassification and retrospective duty recovery. Verify the machine's functional description, control type, and any combined operations against the customs tariff before filing the bill of entry.