GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No. PCT/CC/11/95-Appg.                                                               Dated: 15-8-1995.

PUBLIC NOTICE NO. 39/1995 (APPRAISEMENT) 

SUB:   CLASSIFICATION OF V.A.V. BOX WITH SOUND ATTENUATOR             

A dispute has arisen regarding classification of V.A.V. Box Sound Attenuate (Variable air Volume Box) for air-conditioning units comprising of sound attenuator control sequence 160k cooling including control transformer, flow controller, flow, sensor, aerator and thermostat.

2.         The issue has been discussed in the PCT Committee. The "Variable Air Volume Box" is an optional apparatus used with the air-conditioning plants to improve their efficiency and reduce the wastage of the conditioned air. The thermostat installed at a distance from the remaining unit, sends signal to control device fitted with air terminal which in turn sends to the damper actuator for increasing/decrease volume of the conditioned air through the duct. As soon as the desired temperature attained, the damper returns to the intermediate position maintaining optimum flow of conditional air to keep the desired temperature in the room. The following headings were considered for classification in PCT Committee meeting.

(i)         73.26 (ii) 84.15 (iii) 84.81 (iv) 90.32

3.         The imported goods are neither articles of Iron and Steel for general purpose nor parts and accessories of air-conditioning unit. Therefore, they all outside the purview of heading 73.26 and 84.15.

4.         One member of the Committee argued that the principal function of the unit was that of valve which is performed through damper actuator for increasing/decreasing the volume of conditioned air to maintain the required for automatically controlling non-electrical quantities consisting of the following devices fall for classification under heading 90.32.

(i)                 A sensing or measuring device.

(ii)               An electrical control device.

(iii)             An operating device.

The imported goods are more than a value and have all the three devices (i.e. sensing, controlling and operating device) required for classification under heading 90.32.

6.         In view of above, it is ruled that V. A. V. Box with Attenuator is correctly classifiable under heading 90.32.

Signed by

 (MUHAMMAD RAMZAN)

COLLECTOR

babcdabcdabcdabcd