GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

NO. PCT/CC/06/91-APPG.                                                           Dated:17.08.1994

SI/MISC/1369-90-11

PUBLIC NOTICE NO: 32/1994-(Appraisement)

A dispute has arisen regarding classification of food colours which were being assessed under heading 3204.9000 ever since the introduction of Harmonized System.

The importers contended that the goods being synthetic organic coloring matter fall for classification under heading 3204.1200 and that their suppliers quote the same code. They pleaded that the food colours being acid dye-stuff should fall for classification under sub-heading 1200 or they could be classified under sub-head 1900 due to purity criteria and absence of toxic materials. They produced photocopy of U.K. Customs Tariff showing classification of dyes for food-stuff under heading 3204.1200.

PCT Committee of this Custom House examined the classification issue thoroughly. After consulting, the Customs Laboratory reports and standard reference books, the committee has held that the food colours indeed fall for classification under sub-head 1200 of heading 32.04 by virtue of rule 3(a) of the Rules of Interoperation. The matter was also referred to the Central Board of Revenue concurred with the recommendations of the PCT Committee.

In view of above it is circulated for information of the trade that henceforth the food colors shall be classified under PCT heading No.3204.1200. 

Signed by

 (JEHANGIR KHAN)

COLLECTOR

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