GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No.SI/MISC/1010/80-I.                                                        Dated: 25-10-1983 

PUBLIC NOTICE NO. 22/1983 (APPRAISEMENT) 

SUB:  Classification of fat liquoring agent for the leather industry 

The classification of fat-liquoring agents for the industry has been under discussion for quite a time. On a reference having been made, the Customs Co-Operations Council has advised that the products under reference fat-liquoring leather essentially consist of the following two categories of Constituents:-

(1)  A raw oil (all types of enamel oils, some minerals oils and some vegetable oils) which can suitably be incorporated into the leather; and

(2)  A soap or sulphated oil (or possibly other kind of emulsifying which serves as a carrier of the above raw oil.

In the opinion of the Customs Co-operation Council, products of the kind are classifiable in heading 34.03 preparations of a kind used for oil or grease treatment leather (see explanatory Note 34.03, page 505), provided they do not contain more by weight of petroleum oils or oils obtained from bituminous minerals.

Keeping in view the above criteria of classification of fat liquors, thefollowing products since consist principally of sulphited or sulphiled oil (which acts are emulsifying agent) and natural oil (Such as fish oil, marine animal oil) and properly classifiable in heading 34.03

(1)               Sulphirol ST

(2)               Sulphirol S.60

(3)               Sulphirol CR.60

(4)               Sulphirol EG 60

(5)               Sulphirol C

(6)               Synthol A

(7)               Leather Oil M.N.

(8)               Leather Oil P.R.

(9)          Leather oil M.T.

(10)          Leather Oil Q.R.

4. The ruling is issued with the approval of the Central Board of Revenue

Signed by

(Muhammad Akbar)

COLLECTOR

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