GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
NO. SI/MISC/381/94. Dated: 29-01-1995
PUBLIC NOTICE NO. 04/1995 (APPRAISEMENT)
A dispute has arisen regarding classification of defrost timer. The literature of the product describes that defrost timers incorporate a synchronous motor which together with a gear train assembly, provide a predetermined, non-adjustable frequency of operation. The assembly with the necessary switching provides the time start, time stop features of all the types.
2. The importers claimed assessment under heading91.07on the plea that defrost timer is nothing but a time switch of a kind explained at page 1547 of the Explanatory Notes.
3. The first five lines under heading 91.07 at page 1547of the Explanatory Notes describes that this heading covers devices designed to make or break electric circuits automatically at given times, usually at time determined according to a previously established daily or weekly programme. To be included in this heading the device must have a watch or clock and time setting device for switching. The device has n provision to make or break circuit (switching) at a given time and as such it cannot be termed as time switch. The goods, therefore, fall out-side the purview of heading 91.07.
4. The committee also perused the classification Ruling No.1/1994 dated 05.01.1994 of the Central Board of Revenue specifying timers for washing machines having clock type movements/mechanism which facilitates its operation as a time switch in a given period under heading 8536.5000. These timers like defrost timers do not have any provision for making or breaking circuits at a given time but have provision to make or break circuit in a given period.
5. In view of the foregoing and because of the reason that text of heading 85.36 covers electrical apparatus for switching, it is circulated for information that defrost timers are correctly classifiable under heading 8536.5000.
Signed by
(Muhammad Ramzan)
Collector
babcdabcdabcdabcd