Of transformers
Parts of transformers, stampings, laminations and cores
HSN 8504 90 10 (parts of transformers — stampings, laminations and cores) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 3024:2015, IS 648:2006, or IS 16585:2016 is mandatory under the ISI Mark Scheme with effect from 29 August 2024, by virtue of the Steel and Steel Products Quality Control Order, 2024 vide S.O. 3716(E). No separate customs-clearance overlay applies beyond BIS certification, though Ministry of Steel and Central Board of Indirect Taxes and Customs circulars on TCQCO portal compliance form an additional administrative layer.
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Identify which Indian Standard governs the specific material: IS 3024:2015 for grain-oriented electrical steel sheets and strips, IS 648:2006 for cold-rolled non-oriented electrical steel sheet and strip, or IS 16585:2016 for Fe-based amorphous strip in semi-processed state. Source only from a Bureau of Indian Standards CM/L-licensed manufacturer for the applicable standard.Steel and Steel Products Quality Control Order, 2024 · S.O. 3716(E) dated 29-08-2024 · Schedule 2, Serial No. 1
- 2Verify the foreign supplier's BIS CM/L licence number against the applicable IS (IS 3024:2015, IS 648:2006, or IS 16585:2016) on the BIS online register before placing the purchase order. Confirm the licence scope covers the specific material grade, thickness, and manufacturing facility.Steel and Steel Products Quality Control Order, 2024 · S.O. 3716(E) dated 29-08-2024 · Scheme-IV of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018
- 3Ensure the consignment is accompanied by a Certificate of Conformity issued by the Bureau of Indian Standards in accordance with Scheme-IV of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. The certificate must be material-grade-specific and traceable to the licensed facility.Steel and Steel Products Quality Control Order, 2024 · S.O. 3716(E) dated 29-08-2024 · BIS (Conformity Assessment) Regulations, 2018
- 4For any consignment imported without a BIS licence or certification, apply on the TCQCO portal and obtain a clarification from the Ministry of Steel before the consignment arrives. This is mandatory for all steel importers per Ministry of Steel circular F.No.S-20011/14/2021-Tech dated 20-10-2023.Ministry of Steel circular F.No.S-20011/14/2021-Tech dated 20-10-2023 · CBIC clarification F.No.401/88/2023-Cus.III dated 09-11-2023
- 5Quote the supplier's BIS CM/L number and the certificate of conformity reference on the bill of entry. Customs verifies the CM/L in real time against the BIS register; an absent, expired, or scope-mismatched licence triggers consignment detention, demurrage, and potential re-export or confiscation.Steel and Steel Products Quality Control Order, 2024 · S.O. 3716(E) dated 29-08-2024 · BIS Act, 2016 · Customs Act, 1962
The most common error on this tariff line is treating transformer parts as a single homogeneous product category and sourcing a CM/L licence against only one Indian Standard — typically IS 3024:2015 — without verifying whether the consignment contains cold-rolled non-oriented material governed by IS 648:2006 or amorphous strip governed by IS 16585:2016. Each material type has its own IS and requires a separate, material-specific CM/L scope; a licence valid for grain-oriented strip does not cover non-oriented or amorphous variants, and a mixed consignment with out-of-scope material triggers detention on the non-conforming line items regardless of the balance being correctly certified.