Slitting lines and cut-to-length lines
Metal slitting lines and cut-to-length processing lines
HSN 8462 32 00 (Slitting lines and cut-to-length lines) 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 equipment for shearing 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.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from MSME Ministry
- Import declaration to CBIC
- 1Obtain EPR authorisation from the Central Pollution Control Board prior to import, as required under Schedule I of the E-Waste (Management) Rules, 2022. Verify that the specific equipment — shearing or similar processing machinery for metal — falls within the Schedule I scope and is not a large-scale stationary industrial tool, which is expressly excluded.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 to claim the EPR exemption. Retain the Udyam registration certificate as evidence of micro-enterprise classification; the exemption does not extend to small or medium enterprises.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 the 'large-scale stationary industrial tool' exclusion covers all industrial-grade slitting or cut-to-length lines. The E-Waste (Management) Rules, 2022 Schedule I carve-out is narrow: it targets large-scale stationary installations, not general-purpose or semi-portable processing lines. Importers who ship without EPR authorisation on the basis of an unverified exclusion claim face consignment detention and CPCB enforcement; the exclusion should be confirmed against the Schedule I description before the purchase order is placed.