GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
No. SI/Misc/188/91-VII Dated 21st July, 1991
PUBLIC NOTICE NO. 15/1991
Subject: CLASSIFICATION OF “ARMATURE” FOR ELECTRO-MECHNICAL TOOLS
A dispute has arisen regarding the classification of 'Armature ' for electromechanical tools for working in the hand with self-contained electric motor. Importers claimed assessment under heading 8508.9000 @ 40% duty and sales tax @12% being parts thereof and so has been practice till now.
2. The case for appropriate classification has been examined in this Custom House, in the light of samples and catalogue/literature. It has been observed that armature is in fact rotor which is a part of electric motor.
3. in view of above, it is hereby ruled that armature for electro-mechanical hand tools shall be classified in- PCT heading 8503.0000.
Signed by
(JEHANGIR KHAN)
COLLECTOR
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