GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI. 

NO.PCT/CC/25/95-APPG                             Dated:11th July, 1995 

PUBLIC NOTICE NO: 35/1995(APPRAISEMENT) 

SUB: CLASSIFICATION OF “RISOGRAPH PRINTING MACHINERY” 

A dispute has arisen regarding classification of “Risograph Printing Machinery” comprising of photocells, cylinders, electronic devices etc. The machine can produce prints from any printed or written image data. The importers explained that the material to be printed is scanned & plate is prepared automatically which goes to cylinder. The printing is made with water based printing ink & the machine is capable to print 130 copies per minute as per desired quantity.

2.         The importers claimed assessment under heading 84.43 in terms of para (vii) page 1239 of the H.S. Explanatory Notes specifying certain office printing machines which operate by means or printing type or by the offset process and which are improperly referred to as “Duplicating Machine” because their operating principles and appearance are similar to those of duplicating machines. The importers argued that duplicating machines falling under heading 84.72, have been described at para 1 page 1302 (a) of the H.S. Explanatory Notes being hector-graphy type and stencil duplicating machine which operate with the waxed paper stencils previously cut by and stylus or on a type writer. In this machine a plate is prepared automatically which goes to cylinder & material is printed at the rate of 130 copies per minute. The machine does not operate with the waxed paper stencil previously cut by a stylus or on type writer. According to the importers the goods are not duplicating machine of heading 84.72 but printing machine of heading 84.43.

3.         It was noticed by the committee that printing machines falling under heading 84.43 are those used for printing by means of type printing blocks, plates or cylinders of heading 84.42 (First three lines at page 1238 of the H.S Explanatory Notes refers). The imported machine is not used for printing by any of the method described above.

4.         The perusal of the catalogue transpires that prepare stencils which do have perforation. The machine is nothing but a duplicating machine having the facility to prepare stencils itself.

5.         After examining all the facts of the case the committee ruled that Risography printing machinery Gr-1700 (220/240) with B-4 drums is correctly under heading 84.72.

Signed by

 (MUHAMMAD RAMZAN)

COLLECTOR

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