Parts and accessories equally suitable for use with the machines of two or more of the headings 8470 to 8472
Parts and accessories for office and accounting machines
HSN 8473 50 00 (parts and accessories suitable for use with machines of headings 8470 to 8472) is subject to Central Pollution Control Board (CPCB) Extended Producer Responsibility (EPR) authorisation under the E-Waste (Management) Rules, 2022, notified under G.S.R. 801(E) dated 02-11-2022. Department of Telecommunications mandatory type-approval under the Indian Telegraph (Amendment) Rules, 2017 applies as an additional overlay for any telecom-capable components notified under the Mandatory Testing and Certification of Telecom Equipment (MTCTE) scheme.
- EPR authorisation from CPCB
- MTCTE certificate from TEC
- Micro-enterprise exemption from MSME
- 1Obtain Extended Producer Responsibility authorisation from the Central Pollution Control Board before filing the bill of entry. EPR authorisation is required for importers of parts, consumables, and spares falling under Schedule I of the E-Waste (Management) Rules, 2022; the requirement does not apply to micro enterprises as defined under the MSME Development Act, 2006.E-Waste (Management) Rules, 2022 · G.S.R. 801(E) dated 02-11-2022 · Schedule I
- 2Verify whether any component in the consignment is notified under the MTCTE scheme. If so, ensure Mandatory Testing and Certification of Telecom Equipment certification is current and in compliance with the Indian Telegraph (Amendment) Rules, 2017, as amended vide Notification F.No.5-2/2021-TC/TEC/131 dated 13-06-2022 and F.No.5-2/2024-TC/TEC(Pt.1) dated 25-02-2025.Indian Telegraph (Amendment) Rules, 2017 · DoT Notification TEC/01/2017-TC dated 04-07-2019 as amended vide F.No.5-2/2021-TC/TEC/131 dated 13-06-2022 and F.No.5-2/2024-TC/TEC(Pt.1) dated 25-02-2025
The most common error on this tariff line is assuming that the MSME micro-enterprise exemption from EPR authorisation eliminates all regulatory formalities. The exemption is strictly limited to micro enterprises as defined under the MSME Development Act, 2006, and does not extend to the MTCTE certification obligation, which applies independently based on whether the imported part is notified under the telecom-equipment certification list — an assessment that must be made component by component, not at the consignment level.