Heading · Chapter 85 · Section XVI, Machinery and mechanical appliances
HS 8514Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
- Customs duty
- 7.5%
- 8 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 0% to 10%
- On Indian goods
Codes under this heading
8 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8514 11 00 | Hot isostatic presses | 7.5% | 18% | units |
| 8514 19 00 | Other | 7.5% | 18% | units |
| 8514 20 00 | Furnaces and ovens functioning by induction or dielectric loss | 7.5% | 18% | units |
| 8514 31 00 | Electron beam furnaces | 7.5% | 18% | units |
| 8514 32 00 | Plasma and vacuum arc furnaces | 7.5% | 18% | units |
| 8514 39 00 | Other | 7.5% | 18% | units |
| 8514 40 00 | Other equipment for the heat treatment of materials by induction or dielectric loss | 7.5% | 18% | units |
| 8514 90 00 | Parts | 7.5% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 8 tariff items: 7.5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 8 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 487 | Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8514 | Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss | 1.7% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 8 tariff items
China: the same goods (8514)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 8 expired under 8514. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 8514.20.00.10 | Vacuum or controlled atmosphere induction furnaces真空感应炉或受控环境感应炉 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8514.20.00.90 | Other induction or dielectric furnaces and ovens其他感应或介质损耗工作炉及烘箱 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8514.40.00.00 | Other industrial induction or dielectric heating equipment其他感应或介质损耗的工业用加热设备 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 8514.90.10.00 | Parts for electric furnaces for steel production炼钢电炉用零件 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8514.90.90.00 | Parts of industrial resistance heating furnaces and ovens工业用电阻加热炉及烘箱等零件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.