GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
NO.SI/MISC/24/89-X. Dated: 03.04.1989
PUBLIC NOTICE NO. 7/1989-(APPRAISEMENT)
SUB: classification of a Crude Drug named as Kamarkas (Gum King)
An issue regarding classification of a Crude Drug named as Kamarkas (Gum King) has been under review in Custom House. The dispute is agitated by various importers from time to time. Kamarkas or Bengal Kino is a dried juice of Butee from dosa. It contains corky particles having Kenotic Acid from 15% to 60%. It is a natural gum in solid form and is obtained from the branches of certain tropical trees and is used in tanning and medicine.
2. The following PCT headings were considered for its classification:
i) 1207.9099
As a crude drug which covers plants and parts (including seeds and fruits) of trees, bushes, shrubs or other plants being goods of a kind used preliminary in perfumery, pharmacy or for insecticidal/fungicidal or similar purposes.
ii) 1302.1910
This heading covers vegetable saps, extracts, pectic substances, pectinates, pecates, other mucialges and thickeners of a kind used in ' pharmacy. The importers are of the view that Kamarkas is a vegetables sap and is meant for medical use. This contention is based upon the definition of Kamarkas in Kitab-ub-Mufuradat and "Indian Materia Medica" as a crude Drug. This interpretation of importers does not render the subject goods for classification under PCT heading 1302.1910 because Kamarkas is also used in tanning industry.
iii) 1302.1990
As supported by the explanatory notes the" Gum Kino or Kamarkas is a thickened sap of certain tropical trees used in tanning and medicines."
This PCT heading was found most suitable for the classification of Kamarkas. This heading has provision to classify all the saps and extracts obtained from vegetable sources. This is the most appropriate classification of Gum Kino.
This PCT heading was found most suitable for the classification of Kamarkes. This heading has provision to classify all the saps and extracts obtained from vegetable sources. This is the most appropriate classification of Gum Kino.
3. It is, therefore, notified for the trade and all concerned that “Kamarkas of Gum Kino” be assessed under Pakistan Customs Tariff heading 1302.1990.
(Signed by)
(MUHAMMAD SULAIMAN)
COLLECTOR
abcdabcdabcdabcdabcd