GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No. SI/Misc/301/80                                                                           Dated: 28-05-1981

SI/Misc/152/77-VII 

PUBLIC NOTICE NO. 05/1981 (APPRAISEMENT) 

SUB:           Classification of Oil Seals of Rubber. 

Oil seals are used with pistons of wheel cylinders to protect the pressure well as the leakage or rake fluids to [Bill of Entry] received by the wheel cylinders of the oil-reservoirs through the master cylinder. These oil seals in the past were assessed heading 84.14., depending upon the constituent material.

Later, in terms of Public Notice No. 2/-78, dated 1-1-78, all kind of oil seals were assessed under heading 84.65.

A reference in this connection was made to the Board to clarify where the oil seals made of rubber are assessed under heading 40.14, 84.65 or 87.06 of P.C. Tariff.

The Board vide latter S. No. 80-81/CUS(T&V)/7(77), dated 19-3-81has  confirmed that the Oil seals made of hardened vulcanized rubber are classifiable under heading 40.14 in view of section note 1 (a) of section XVI of the Tariff.

Signed by

(ABRAR HUSSAIN NAQVI)

Collector

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