GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

NO.PCT/CC/16/95-A.                                                                   Dated: 12-07-1995 

PUBLIC NOTICE NO: 36/1995-(APPRAISEMENT)

SUB: CLASSIFICATION OF GEAR UNIT FOR 2000 HPIT LAMP

A dispute has arisen classification of gear unit comprised of plate on which blast, capacitor, fuses and igniters are installed. The electronic igniter serves to provide high voltage pulses across the lamp.

Once the lamp has been ignited, the current in the lamp is limited by means of the blast. The following three headings were considered in the PCT Committee. (i)85.04  (ii) 85.37         (iii)            85.43

2.         The importers explained that heading 85.37 deals with boards or panels equipped with two or more apparatus of heading No.85.36 for electronic control or distribution of electricity. The gear unit being electronic ignite and control unit attracts under heading 85.37.

3.         One member of the PCT Committee was of the view that the goods may attract assessment under heading 85.43 as electronic machine having individual function not elsewhere specified.

4.         Some members contended that the principal function of the unit is blast. They referred dictionary meaning of blast as a circuit element that serves to limit an electronic current or too such as in florescent ceiling fixtures. The goods are intoning but electronic blast circuit which attracts assessment under heading-8504.1000.

5.         After going into all the aspects of the case it was decided that unit gear is correctly classifiable under heading 8504.1000 being electronic blast circuit. 

Signed by

 (MUHAMMAD RAMZAN)

COLLECTOR

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