GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No.SI/MISC/52/89-VII./ AC-372, 89-4                                           Dated: 18.1.1990

PUBLIC NOTICE NO: 1/1990-(APPRAISEMENT) 

SUB:       Plastic urine bag calibrated and fused with a long filling tubeAND A SHORT OUT LET OR DISCHARGE TUBE

Classification of Plastic urine bag calibrated and fused with a long filling tube and a short out let or discharge tube was under dispute. Importers were claiming its classification under heading 9018.3900, P C T heading 90.18 covers instruments and appliances used only in professional practice by Doctors, Surgeons, Dentists Veterinary Surgeons and Mid-wives, either to make a diagnoses or to prevent or treat an illness. 

2.         Custom House was therefore, of the view that as the urine bags cannot by itself or upon use by a doctor or surgeon diagnose, operate, treat or prevent an illness, it does not fall under PCT heading 90.18. According vide Public Notice No. 12/89(A) dated 28.05.1989 classification of the urine bag held under PCT heading 3926.9090 by virtue of its constituent materials.

3.         The classification of urine bag has been examined by the Central Board of Revenue. The Board vide letter C.N0.12(5)Val/89, dated 25.9.1989 ruled  classification of the goods under PCT heading 90.18, on the ground that the urine bag is an accessory of the catheter. It is specifically designed to work with catheter and has no independent use. The plastic channeling tube has been designated to be fitted only to the catheter.

4.         In the light of Board's ruling the public is informed that henceforth plastic bag will be classified under PCT heading 9018.3900.

5.         This Public Notice is issued in supercession of this Custom House, Public Notice No. 12/1989(A) dated 28.5.1989.

(Signed by)

(RIAZ AHMAD MALIK)

COLLECTOR

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