HSN code 8459 precisely identifies a category of machine-tools designed for specific metal removal operations, excluding lathes. This code is crucial for global trade, facilitating standardized classification of goods.
Understanding HSN Codes
The Harmonized System of Nomenclature (HSN) is an internationally standardized system of names and numbers for classifying traded products. Developed by the World Customs Organization (WCO), it helps customs authorities worldwide streamline the collection of trade statistics and simplifies customs declarations. Each product is assigned a unique HSN code, ensuring consistency in classification across different countries.
Detailed Classification of HSN 8459
HSN code 8459 specifically covers machine-tools that perform metal removal processes through various methods, but it distinctly excludes turning machines.
HSN Code 8459 encompasses:
- Machine-tools (including way-type unit head machines): These are industrial machines used for shaping or machining metal or other rigid materials, typically by cutting, grinding, shearing, or other forms of material removal.
- Operations covered: The primary functions of machines under HSN 8459 include:
- Drilling: Creating holes in a workpiece.
- Boring: Enlarging or refining existing holes.
- Milling: Using rotary cutters to remove material from a workpiece by advancing in a direction at an angle with the axis of the tool.
- Threading: Creating screw threads on a workpiece.
- Tapping: Cutting a thread into a pre-drilled hole.
Key Exclusion:
It is vital to note that HSN 8459 does not include lathes, which are machine-tools primarily used for turning operations. Lathes, including modern turning centers, are classified under a separate HSN heading, specifically 8458.
Practical Applications and Examples
Machines falling under HSN 8459 are foundational in manufacturing and engineering industries. They are indispensable for precision component production across various sectors.
Examples of Machines under HSN 8459:
- Drilling Machines: Pillar drills, radial drills, multi-spindle drills.
- Boring Machines: Horizontal boring machines, vertical boring machines (excluding those that are essentially turning machines).
- Milling Machines: Vertical milling machines, horizontal milling machines, universal milling machines, CNC machining centers (when their primary function aligns with drilling, boring, milling, threading, or tapping operations and not turning).
- Threading Machines: Machines dedicated to cutting external or internal threads.
- Tapping Machines: Machines specifically designed for creating internal threads in holes.
Summary Table: HSN 8459 Classification
| Characteristic | Description |
|---|---|
| Category | Machine-tools |
| Primary Operations | Drilling, Boring, Milling, Threading, Tapping (by removing metal) |
| Specific Inclusion | Way-type unit head machines |
| Specific Exclusion | Lathes (including turning centers) of heading 8458 |
| Purpose | Shaping and fabricating metal components with precision |
| Common Industries | Automotive, Aerospace, Die & Mold, General Machining, Fabrication, Medical Devices |
For more detailed information on specific HSN codes and their sub-classifications, businesses often refer to comprehensive HSN directories and customs tariff guides, which can be found on official government customs websites or trade portals like India Trade Portal.
