GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI. 

No:PCT/CC/08/94-APPG.                                                                  Dated:27.12.1994.

                                                              SI/MISC/1548/93-AFU 

PUBLIC NOTICE NO: 47/1994-(APPRAISEMENT)

SUB:  CLASSIFICATION OF FURNACE BURNER SPARE PARTS. 

A case concerning to classification of one piece each of magnetic coupling. Integral switchgear, combination filter, ball values, pressure regulator etc., imported in S.K.D. Condition along with the furnace burner came into discussion in the PCT Committee to decide whether all these items should be assessed under respective PCT heading i.e.84.16, 84.81, 90.32 or 83.07 etc. on the basis of mode of invoicing (all being separately valued) or to assess them as a complete unit of burner under single PCT heading 84.16.

2.         In support of their claim the importer produces catalogue and drawings to prove that all these components are to be mounted with the furnace burner on the body of burner and the furnace. He explained that these have not been shipped in assembled form because that would have required larger space costing more air freight. Regarding mentioning of separate value of each item in the invoice it was stated that since different types of valves and pressure regulators etc. are used with burner depending upon the type/size and use of machine with which the burner is to be fixed and type of fuel used, hence every importer imports these items according to his requirement. For that reason the manufactures who are regular manufactures of burner have already calculated cost of each element. Thus the manufacturers cum- importers quote the price item wise according to the requirement of the buyer. This is also done due to the reason that computerized record is being maintained in the manufactures purchase/sale and warehouse sections.

3.         Considering these arguments and after consultation of catalogue and inspection of an identical burner installed in an industry by the two senior members of the Committee, the PCT Committee concluded that magnetic coupling, filter, ball valve, pressure regulator, threaded flange, bends etc. imported one piece each alongwith the burner are component parts of the burner supplied in S.K.D. condition for case of transportation and are, therefore, to be assessed with the burner as a one unit under PCT heading 84.16 in accordance with Rule 2(a) of the rules for interpretation of the Tariff and section note 4 to section XVI of the Harmonized Commodity Description and coding System. 

Signed by

 (MUHAMMAD WALI KHAN)

COLLECTOR 

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