Other
Machine-tools for working wood, hard plastics or similar materials
HSN 8465 99 90 (Other machine-tools for working hard materials) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under the E-Waste (Management) Rules, 2022 where the imported goods are electrical or electronic tools covered by Schedule I of those Rules. CPCB EPR authorisation does not apply to micro-enterprises as defined under the MSME Development Act, 2006.
- EPR authorisation from CPCB
- MSME micro-enterprise certificate from MSME
- 1Verify whether the goods being imported are electrical or electronic tools for nailing or removing rivets, nails, or screws (or similar uses, excluding large-scale stationary industrial tools) listed under Schedule I of the E-Waste (Management) Rules, 2022. If they fall within that scope, obtain CPCB EPR authorisation before filing the bill of entry.G.S.R. 801(E) dated 02-11-2022 · Schedule I of the E-Waste (Management) Rules, 2022
- 2If claiming the micro-enterprise exemption from EPR, upload documentary evidence of Udyam registration confirming the importer's status as a micro-enterprise under the MSME Development Act, 2006. Absence of this documentation forecloses the exemption and subjects the consignment to the full EPR authorisation requirement.E-Waste (Management) Rules, 2022 · MSME Development Act, 2006
The most common error on this tariff line is failing to determine at the purchase-order stage whether the specific machine-tool variant being imported is electrical or electronic and thereby covered by Schedule I of the E-Waste (Management) Rules, 2022. Large-scale stationary industrial tools are excluded from EPR scope, but portable or semi-portable electronic nailing, riveting, or screwing tools are not; a misclassification of scope discovered at the bill-of-entry stage results in consignment detention pending CPCB EPR authorisation, attracting demurrage and ground rent.