GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No. Misc./162/92-VIII                                                           Dated 24-08-1992

                                                        PCT/CC-29/91-(A) 

PUBLICE NOTICE NO. 21/1992

Some trader have been importing kit of automotive air conditioners, declared as accessories of auto air conditioners consisting of various articles, in different combinations, like fane belt, pulley, switch, wire rubber pipe, aluminum pipe, insulation (foam), shelf for fan, brackets, idler control relay with pipe nuts and bolts, vacuum control (diagram type) fan guard, rubber gasket, pipe brackets, foundations nuts with rubber bushes, idler pulley with bearing and plastic grip for hose pipe, etc. through these items are individually classifiable under different headings of Pakistan Custom Tariff the importers vehicles of PCT heading 87.01 to 87.05 chargeable to customs duty @ 60% adval plus sales tax. Accordingly to one opinion these items when put together in the form of a kit either packed in one carton or otherwise are more appropriately classifiable under PCT Heading 84.15 as parts of air-conditioning machines.

2.         The Classification dispute of this so called kit was, referred to the  Committee of the Appraising Collectorate examined the matter in depth. After thorough scrutiny of the issue under reference, it has been observed that since these items are not body or engine parts of their motor vehicle of PCT Headings 87.01 to 87.05. these (export shelf for fan and brackets) cannot be classified under PCT heading 87.08.Also these cannot be treated as parts of air-conditioning machines" under PCT Heading 84.15 because of application of Section Note 3 of Section and because of their non-inclusion either in the PCT Heading 84.15 itself or in the Explanatory Notes relating there to. Moreover, these items are not components of air-conditioning machines nor are they identifiable parts of any of the machine classified under PCT Heading 84.15. Even otherwise these items when put together do not constitute a kit, each item is an independent, individual article and their packing in one carton for the case of transportation does not change their classification status. T items are individually classifiable under different headings of Pakistan Customs are indicated below.

As per Public Notice, the correct PCT Headings of the following items were under:-

3. Keeping in view the above position, it is notified for the information of general public that henceforth the aforesaid and identical/similar items either packed in cartons or otherwise imported in any combination, whether or not declared as “kit or parts or accessories of automotive air-conditioning machines” shall be classified individually in their respective PCT headings. The importers/clearing agents should also declare on the bill of entry description, PCT heading of each item mentioning their quantity and value separately.

Signed by

 (JAHANGIR KAHAN)

COLLECTOR

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