Gear cutting spiral bevel and /or hypoid

Spiral bevel and hypoid gear cutting machines

CPCB CLEARANCE

HSN 8461 40 12 (Gear cutting spiral bevel and/or hypoid) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under Schedule I of the E-Waste (Management) Rules, 2022, notified via G.S.R. 801(E) dated 02-11-2022. The EPR obligation applies to importers of electrical or electronic tools for cutting or similar processing of metal and other materials, with the exception of large-scale stationary industrial tools. Micro-enterprises as defined under the MSME Development Act, 2006 are exempt from the EPR requirement.

What this is

HSN code

8461 40 12

Chapter

84 · Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Primary regulator

CPCB · E-Waste (Management) Rules, 2022 — Schedule I EPR authorisation

Customs documentation

EPR authorisation from CPCB
MSME micro-enterprise certificate from MSMED

Applicable Partner Government Agencies

CPCBCPCB·Central Pollution Control Board

Compliance steps

1
Before filing the bill of entry, obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board covering electrical or electronic gear-cutting tools for metal and similar materials, as listed under Schedule I of the E-Waste (Management) Rules, 2022. Upload the EPR authorisation in e-Sanchit prior to out-of-charge.
Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
2
If the importing entity qualifies as a micro-enterprise under the MSME Development Act, 2006, document that status to avail the EPR exemption. Maintain the Udyam registration certificate on file as evidence; the exemption is entity-level, not consignment-level, and must be verified at each bill of entry.
E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 · MSME Development Act, 2006

A word of counsel

The most common error on this tariff line is assuming the 'large-scale stationary industrial tools' carve-out applies to all heavy gear-cutting machinery, thereby bypassing the EPR registration. The carve-out is narrowly drawn; spiral bevel and hypoid gear-cutting machines that incorporate electrical or electronic components but do not qualify as large-scale stationary industrial tools remain within Schedule I scope, and importing without a valid CPCB EPR authorisation exposes the consignment to detention and the importer to monetary penalty under the E-Waste (Management) Rules, 2022.

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Frequently asked

Does HSN 8461 40 12 require BIS certification?

No, no BIS Quality Control Order covers spiral bevel and hypoid gear cutting machines. Import of this product is instead governed by the Central Pollution Control Board's Extended Producer Responsibility regime under Schedule I of the E-Waste (Management) Rules, 2022, notified via G.S.R. 801(E) dated 02-11-2022.

Does the EPR authorisation requirement apply if the gear-cutting machine is non-electrical or non-electronic?

The EPR obligation under Schedule I of the E-Waste (Management) Rules, 2022 applies specifically to electrical or electronic tools; a purely mechanical gear-cutting machine with no electrical or electronic components falls outside the scope of G.S.R. 801(E) dated 02-11-2022.

Can a micro-enterprise import HSN 8461 40 12 without CPCB EPR authorisation?

Yes, provided the importer is registered as a micro-enterprise under the MSME Development Act, 2006; the EPR requirement explicitly does not apply to such entities, but the Udyam registration must be on file and available for customs verification at the bill-of-entry stage.

Last verified against gazette notifications: 2026-05-16. Source: CPCB / Indian Customs CUSDATA.