Parts of generator (AC or DC)

Parts of AC or DC generators and electric motors

CBIC CLEARANCE

HSN 8503 00 10 (Parts of generator, AC or DC) is governed by Central Board of Indirect Taxes and Customs (CBIC) classification policy under the Customs Act, 1962, with no sectoral PGA licence or permit required at the bill-of-entry stage. The principal operative obligation is correct tariff classification: CBIC Circular 02/2014-CUS dated 09-01-2014 directs that transmission shafts and power take-off (PTO) shafts are classifiable under tariff item 8483 10 99 and must not be entered under this heading.

What this is

HSN code

8503 00 10

Chapter

85 · Electrical machinery and equipment and parts thereof

Primary regulator

CBIC · Customs Act, 1962 — classification under heading 8503

Customs documentation

Bill of entry from CBIC
Technical specification from manufacturer

Compliance steps

1
Confirm that the goods are parts suitable for use solely or principally with the electric motors or generators of heading 8501 or 8502. Transmission shafts and power take-off (PTO) shafts do not qualify under 8503 00 10 and must be classified and entered under tariff item 8483 10 99.
CBIC Circular 02/2014-CUS dated 09-01-2014
2
Submit the bill of entry with manufacturer's technical documentation establishing the principal-use nexus to heading 8501 or 8502. Absence of this documentation exposes the consignment to reassessment, demand of differential duty, and potential seizure for misdeclaration under the Customs Act, 1962.
CBIC Circular 02/2014-CUS dated 09-01-2014 · Customs Act, 1962

A word of counsel

The single most common error on this tariff line is presenting transmission shafts or PTO shafts as generator parts under 8503 00 10 — a misclassification CBIC has expressly addressed. The correct head is 8483 10 99, and customs officers are instructed to re-classify and raise a demand for differential duty on detection. Ensure pre-shipment technical documentation explicitly identifies the function of each component relative to heading 8501 or 8502 to pre-empt reassessment at the port.

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Frequently asked

Does HSN 8503 00 10 require BIS certification?

No, no BIS Quality Control Order covers parts of AC or DC generators under this tariff line. The operative framework is classification policy under the Customs Act, 1962, administered by the Central Board of Indirect Taxes and Customs, with CBIC Circular 02/2014-CUS providing the key classification guidance.

Are transmission shafts and PTO shafts classifiable under HSN 8503 00 10?

No. CBIC Circular 02/2014-CUS dated 09-01-2014 explicitly directs that transmission shafts and power take-off shafts are classifiable under tariff item 8483 10 99, not under heading 8503.

What documentation establishes that a part qualifies under heading 8503?

The importer should produce manufacturer's technical specifications or a catalogue extract demonstrating that the component is designed and used solely or principally with electric motors or generators of heading 8501 or 8502; a generic part-number invoice without functional description is insufficient at assessment.

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