GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE,

KARACHI.

No. SI/Misc/188/91. VII.                                                       Dated: 16.05.1992.

                                                           PCT/CC/31/91.APPG.

PUBLIC NOTICE NO. 14/1992-(APPRAISEMENT) 

The issue of classification of following items was discussed in a special meeting of P.C.T. committee.

A. MOTOR STARER PUSH BUTTON SWITCH.

LEPE 30 Red LPE N 25

LPE N 25 Red + green +yellow

LPE N 30 Red + green + yellow

PPe N 25 Red +green +yellow

LPB T 3 Red +green +yellow

Primarily this is a spring controlled manual switch for momentarily making or breaking an electrical circuit the tiny lamp on the top illuminates when the switch is activate. By virtue of its shape and design it is meant to be fitted in a panel board where it can be used to activate any electrical device when pressed.

The importers contended that push button switches cannot work independently to make and break circuits. One   switch is used for making circuit and the other witch is used for breaking circuit. They are used   solely asa part of the panel of heading 85.37.

The importers further contended that switches of heading 8536.5000 are those which should make as well as break the circuit. According to the importers the goods in question should either be classified under heading 8536.9000 as other apparatus or under heading 8538.9000 being part of magnetic starter. They further explained that heading 8538 deals with parts of apparatus of heading 85.35, 85.36 and 85.37.

The committee noticed that the catalogue defined this product as push button switch. The explanatory notes to PCT heading 8536 define a switch as a Device for making OR breaking one or more circuits in which it is connected”.

Be used to make or break a circuit when the illuminated button is pushed and the circuit can remain in the desired state as long as the thumb pressure is maintained.

It was also argued that the goods specified in the nomenclature will be assessed in their own appropriate heading, EVEN IF ESPECIALLY DESINGNED TO WORK AS PART OF A SPECIFIC MACFIINE”. This applies in particular to electrical apparatus for switching, protecting etc. electrical circuits (switch fuses junction boxes etc.). The item under question though especially designed to be installed on a control panel constitutes an article in itself i.e. switch.

In view of the foregoing the committee unanimously decided assessment under PCT heading 8536.5000.

(B) MOTOR STARTER SWITCH.

HS-82, HS83

FS-3, FG-4

The item is a spring controlled manual switch but it is activated using foot pressure and has no indicating light. The catalogue indicates that the item consists of single polo double throw micro or push switch contained in an iron, plastic or aluminum casing. The foot pressure activates the switch thereby making or breaking an electrical current and as soon as the pressure is taken off the switch retains it normal position because of the spring mechanism.

The importers contended that foot switch is a device for protecting electric circuit. Accordingly, they claimed assessment under heading 8536.3000.

The committee ruled out importers argument that it is a protecting device. It constitutes a switch as it has function of making or breaking electric circuit. It is operated by foot.

In view of above PCT committee ruled that foot switches are correctly assessable under heading 8536.5000.

Signed by

 (JEHANGIR KHAN)

COLLECTOR

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