GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No. SI/MISC/394/91 - AIB.                                                  Dated 27.06.1992

PUBLIC NOTICE NO.19/1992-(APPRAISEMENT)

It has been observed that some importers have imported “Colour Monitors” comprising of colour picture tubes with assembled P.C. board without body cover/cabinet and have claimed assessment as out-put unit for computers under PCT heading 8471.9200 free of Customs duty and sales tax. Investigations conducted in the matter have, however, revealed that these monitors have dual use. They are generally used as video Game Monitors although they can also be used as Computer Monitors with or without alterations/additional attachments. In view of their dual usage, these colour monitors can equally be classified under the aforesaid PCT heading 8471.9200 as well as under PCT heading 8528.1000. In terms of Rule 3(C) of the Rules of interpretation of Pakistan Customs Tariff, the heading which-occurs last in numerical order i.e. 8528.1000 will apply. It is, therefore, notified for the general public that in future all such colour monitors imported without body cover/cabinet irrespective of their size, model/make etc., that have dual use as Video Game Monitors and as Computer Monitor shall be classified under PCT heading 8528.1000.

2.         However, considering the fact that in the past such monitors have been released as Computer Monitor benefit of the past practice under Customs General Order No. 21/73 dated 26.05.1973 is allowed in case of imported already made.

3. As regards complete computer monitors i.e. computer monitors with body cover/cabinet, their classification in disputed cases shall be decided by an officer below the rank of Deputy Collector of Customs of the basis of sample; manufacturer's catalogue/literature/operational manual etc. 

Signed by

 (JEHANGIR KHAN)

COLLECTOR

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