GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
No. SI/MISC/282/91 -VII Dated: 19.10.1992
PUBLIC NOTICE NO.24/1992-(Appraisement)
A question has arisen as to whether or not TV Kits imported in CKD condition fall for classification under heading 85.28 as complete TV set or the various components constituting the kit are assessable under their respective PCT headings.
The local assemblers engaged in the assemble of TV sets contend that the components imported together in the same consignment, though packed separately but constituting a complete TV set when assembled, are assessable under their respective PCT headings as these lack the essential character of a complete TV within the meaning of Rule 2(a) of the rules for the interpretation of the first Schedule which explicitly implies that:
"Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the two that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled".
The issue has, been examined at length. There are instances that the importers themselves have declared on their import documents the description of goods as complete TV sets in CKD condition. The prices are declared either component-wise or on per kit basis. The TV kits, even when some of its components are missing have the, essential character of a complete TV in unassembled form. Thus, under Rule 2(a) for the interpretation of the First Schedule, these kits appropriately fall for classification under heading 85.28.
Keeping in view the above position, it is notified for the information of all that henceforth the aforesaid and identical/similar items imported in any combination whether or no declared as kits/CKD condition shall be classified under one PCT heading 8528.1000 or 8528.2000. The importers/Clearing Agents should also declare accordingly on the bill of entry.
Signed by
(JEHANGIR KHAN)
COLLECTOR
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