GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
No. FCT/CC/OE/91 -APPG. Dated: 16.2.1994
SI/MISC/1760/90-II
PUBLIC NOTICE NO: 6/1994-(APPRAISEMENT)
SUB: CRACK SEEKER PENETRANT AND CRACK SEEKER Developer FALL FOR CLASSIFICATION UNDER HEADING 3823.9000 OF PAKISTAN CUSTOMS TARIFF
A dispute arose regarding the classification of Crack Seeker penetrant crack Seeker Developer in aerosol packing. The importer claimed classification PCT heading 3823.9000.
2. The test reports of Customs Laboratory reveal that the penetrant comprise of “Synthetic Organic Pigment Dye” “(Red)” dispersed in the medium of volatile mineral hydrocarbons having flash point above 76F while the Developer comprise of white pigment i.e. Calcium Carbonate etc. dispersed in Tricholoro Ethylene. The Reentrant and Developer in terms of the product literature are suitable for checking welds and stressed machine parts for cracks and flaws, before the welding or machining process.
3. The Following three headings were considered for the classification purposes:-
i) 32.08 ii) 32.12 and iii) 38.23
It was observed that the goods do not have any film forming material. As such the classification as coating composition of heading 32.08 was ruled out. The goods, are not, put up for use as dyes for house-hold and laboratories but are exclusively meant for checking welds and stressed machine parts to make visible tracks and flaws. The goods, therefore, fall out-side the purview of heading 32.12 as well. The goods are not covered by any specific heading of Pakistan Customs Tariff, therefore, shall fall for classification under the residuary heading 30.23.
4. It is, notified for information of trade and general public that crack seeker penetrant and crack seeker developer fall for classification under heading 3823.9000 of Pakistan Customs Tariff.
Signed by
(JEHANGIR KHAN)
COLLECTOR
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