Gear slotter or planar formed cutter type
Gear cutting machines, gear slotter or planar formed cutter type
HSN 8461 40 13 (Gear slotter or planar formed cutter type) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under 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 cutting and processing tools falling within Schedule I of those Rules, 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 EPR authorisation from the Central Pollution Control Board before filing the bill of entry if the imported gear slotter or planar formed cutter machine is an electrical or electronic tool covered under Schedule I of the E-Waste (Management) Rules, 2022. Upload the authorisation in e-Sanchit prior to customs out-of-charge.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 2If the importing entity qualifies as a micro-enterprise under the MSME Development Act, 2006, document that status at the bill-of-entry stage; the EPR authorisation requirement does not apply to such enterprises. Retain the Udyam registration certificate as evidence of micro-enterprise status.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 categorically outside the EPR regime. Schedule I of the E-Waste (Management) Rules, 2022 expressly excludes only large-scale stationary industrial tools; a gear slotter or planar formed cutter that does not meet that characterisation remains within scope. Importers should assess product classification against the Schedule I description before forgoing EPR authorisation, as clearance without the required authorisation renders the consignment liable to detention and CPCB enforcement.