GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No: SI/Misc/377/89-X                                                           Dated: 30.12.1989 

PUBLIC NOTICE NO. 25/1989-(APPRAISEMENT)

SUB: PCT CLASSIFICATION OF SAVLON HOSPITAL CONCENTRATE 

Savlon Hospital Concentrate in 1 liter packing is being imported into Pakistan since long. The Central Board of Revenue vide its letter C. No. 6(5) Tar-l/85 dated the 3rd February 1987 determined the classification of this product under heading 38.11, However, in Pakistan Customs Tariff on page No. 71, it was incorrectly printed that SAVLON is assessable under heading 3811.A02. Consequently a practice had developed to assess Savlon Hospital Concentrate in one liter packing under heading3811.A02, (3805, 4090 HS) I, treating the goods in bulk packing. Importers of similar other products put up in larger packing have also sought release as bulk packing on the basis of this practice of classifying Savlon in on liter packing as bulk packing.

2.         The matter has been examined afresh. It is clear that the accepted ingredients of retail are; sale for final consumption as against further sale; sale directly to consumer sale in small quantity. The mode, manner and label of packing of one liter Savlon container consumers to the aforesaid requirement. The printed instruction on it for storage and use of directly addressed to the consumer.

3.         It has, therefore, been decided that Savlon in one liter packing would be considered as a retail packing classifiable under heading PCT 3808.4010.

Signed by

(RIAZ AHMAD MALIK)

                          COLLECTOR     

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