Abrasive wheel cutting-off machines
Abrasive wheel cutting-off machines for metal
HSN 8461 50 21 (Abrasive wheel cutting-off machines) is subject to Extended Producer Responsibility (EPR) authorisation administered by the Central Pollution Control Board (CPCB) 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 tools for cutting or similar processing of wood, 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.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from MSMED
- 1Obtain a valid Extended Producer Responsibility authorisation from the Central Pollution Control Board before the bill of entry is filed. The EPR authorisation must cover the import of electrical or electronic tools for cutting or similar processing of wood, metal, and other materials, as listed in Schedule I of the E-Waste (Management) Rules, 2022.Schedule I of the E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022
- 2If claiming the micro-enterprise exemption from EPR, upload documentary evidence of Udyam registration confirming micro-enterprise status under the MSME Development Act, 2006. Exemption claims without current Udyam registration are treated as non-compliant and the EPR authorisation obligation applies in full.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 cutting machines are automatically excluded from the EPR regime without verifying the product against the Schedule I scope. The carve-out applies only to large-scale stationary industrial tools; abrasive wheel cutting-off machines that are portable or bench-mounted fall squarely within the electrical or electronic tools category and require a current CPCB EPR authorisation — importing without one exposes the consignment to detention and the importer to liability under the E-Waste (Management) Rules, 2022.