Other

Gear cutting, grinding and finishing machines (other types)

CPCB CLEARANCE

HSN 8461 40 19 (gear cutting, gear grinding and gear finishing machines) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under the E-Waste (Management) Rules, 2022 (G.S.R. 801(E) dated 02-11-2022) where the product falls within the electrical or electronic tools category in Schedule I. Micro-enterprises as defined under the MSME Development Act, 2006 are exempt from the EPR authorisation requirement.

What this is

HSN code

8461 40 19

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 MSME ministry

Applicable Partner Government Agencies

CPCBCPCB·Central Pollution Control Board

Compliance steps

1
Verify whether the imported gear cutting, gear grinding or gear finishing machine falls within the Schedule I description of electrical or electronic tools for cutting or similar processing of metal and other materials, excluding large-scale stationary industrial tools. If it does, obtain EPR authorisation from the Central Pollution Control Board before filing the bill of entry.
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, retain documentary evidence of that status to claim the EPR exemption. Upload applicable compliance documentation in e-Sanchit at the bill of entry to support out-of-charge.
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 misreading the large-scale stationary industrial tools exclusion as a blanket exemption for all heavy machinery. The Schedule I scope turns on the electrical or electronic character of the tool, not its physical scale alone; a CNC gear-grinding machine with electronic controls and drives may fall within scope even if it is floor-mounted. Importers who ship without EPR authorisation on the assumption that their machine is 'industrial' face consignment detention and CPCB enforcement action pending post-import regularisation.

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Frequently asked

Does HSN 8461 40 19 require BIS certification?

No, no BIS Quality Control Order covers gear cutting, gear grinding or gear finishing machines under this tariff line. The operative requirement is Central Pollution Control Board Extended Producer Responsibility authorisation under Schedule I of the E-Waste (Management) Rules, 2022, where the machine qualifies as an electrical or electronic tool.

How is the large-scale stationary industrial tools exclusion applied at the bill of entry?

The exclusion under Schedule I of the E-Waste (Management) Rules, 2022 removes large-scale stationary industrial tools from the EPR scope; however, the importer bears the burden of demonstrating that classification, and customs officers may refer the determination to CPCB where the machine's electronic character is not clearly excluded.

Does the EPR exemption for micro-enterprises apply automatically?

No. The micro-enterprise exemption requires that the importing entity meet the definition of a micro-enterprise under the MSME Development Act, 2006; the importer must hold and present valid Udyam registration or equivalent evidence of micro-enterprise status at the time of import.

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