GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
NO. SI/Misc/136/89-III. Dated: 21-02-1990
PUBLIC NOTICE NO: 5/1990
SUB: CLASSIFICAITON OF COATED DUPLEX, TRIPLES AND MULTIPLEX PAPER AND PAPER BOARD IN HARMONIZED SYSTEM.
Coated Duplex, Triplex and Multiplex paper and paperboard was being classified under Pakistan Customs Tariff heading 78.07 where its specified description was given as "SIMPLEX" 'DUPLEX” and 'TRIPLEX' Paper of the manufacture of transfers.
2. With the introduction or Harmonized Commodity description and Coding
System, a dispute arose regarding its correct classification. The view of the Group was that the subject paper being a prepared base paper for manufacture of transfer is classifiable under heading 49.16 (according to size) by virtue of exclusion from heading 49.08. However the importer had a different view according to whom, the impugned paper is nothing but a coated paper, used as raw material for the pronging if transfer declaiming and thus classifiable under PCT 4811.2900.
3. Sample of the impugned paper were sent for test in the Custom House,
Laboratory which has reported as under:
i) SHALEX PAPER: it is bund the consist is of white thick paper sheet which is covered on one side with a dextrin coated thin tisane paper sheet. It is not a composite paper.
ii) SHALEX PAPER: It is a white paper sheet having dextrin coating on one side. It is composed of chemical wood pulp consisting of several layers of paper pressed together without any binder. It is neither a transfer paper nor a composite paper.
4. The issue of classification has been examined in PCT Committee of the
Custom House,. The impugned paper is a coated paper and not a transfer paper and is, therefore, excluded from PCT headings 48.09 or 48.06. Hence it is ruled that coated Simplex, Duplex and Multiplex paper is classifiable under PCT heading 4811.2900.
Signed by
(RIAZ AHMAD MALIK)
COLLECTOR
bcdabcdabcdabcdabcd