GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No. SI / MISC / 80/ 90-VIII& VIII.                                         Dated: 02-10-1990 

PUBLIC NOTICE NO: 31/1990-(APPRAISEMENT)

Hydraulic pumps for operating agricultural implements fitted with tractors were being assessed under P.C.T. heading 8410E02 (d) in the C.C.C.N., System in term of Boards Order C.NO.80-81/T-II/1 (136) dated 21-11-1985.

With the switching over from C.C.C.N. System to Harmonized System a dispute arose as to which sub-heading of PCT 8143 in Harmonized System would cover subject Hydraulic Pumps. The two headings worth consideration were 8413.6000 and 8413.8100 H.S.

            Literature of the hydraulic pumps shows that these are rotary positive displacement gear pumps which supply oil under pressure to the hydraulic system operating the agricultural implements. Thus the pump is an independent unit and not a part of the tractor which does not require a hydraulic pump for its operation. The pump is an auxiliary unit of the tractor. Thus this pump cannot be considered as an auto part.

In view of the above it is ruled that hydraulic pumps under discussion are appropriately classifiable under 8413.6000 as "other rotary positive displacement pump" and not under PCT heading 8413.8100 H.S. which is a residue heading meant for other pumps not falling within any sub-heading preceding this sub-heading.

Signed by

(RIAZ AHMED MALIK)

COLLECTOR 

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