Bevel gear cutting
Bevel gear cutting machines for metal removal
HSN 8461 40 11 (Bevel gear cutting) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under Schedule I of the E-Waste (Management) Rules, 2022, notified vide G.S.R. 801(E) dated 02-11-2022. The EPR obligation applies to importers of electrical or electronic cutting and similar metal-processing tools, with an exemption for micro-enterprises as defined under the MSME Development Act, 2006.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from MSME Ministry
- 1Obtain a valid Extended Producer Responsibility authorisation from the Central Pollution Control Board before filing the bill of entry. Bevel gear cutting machines that qualify as electrical or electronic tools for cutting or similar processing of metal fall under Schedule I of the E-Waste (Management) Rules, 2022, and import without a current EPR authorisation renders the consignment liable to detention and confiscation.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 2If the importer qualifies as a micro-enterprise under the MSME Development Act, 2006, document and retain proof of that status, as the EPR obligation does not apply to such enterprises. Upload supporting documentation at the bill of entry to substantiate the exemption claim.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 · MSME Development Act, 2006
The most common error on this tariff line is assuming that large-scale stationary industrial gear-cutting machines are automatically outside the EPR scope. The Schedule I carve-out for large-scale stationary industrial tools is a product-category exclusion that must be positively established at the bill of entry; absent that documentary basis, customs officers treat the machine as within scope, and an EPR authorisation becomes the operative clearance. Failure to produce a current CPCB EPR authorisation for an in-scope machine results in consignment detention and potential monetary penalty under the Environment (Protection) Act, 1986.