GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

NO. PCI/CC/26/95-APPG.                                                          Dated: 16/09/1995

                                                      Si/misc/Ut-25/95-VII

PUBLIC NOTICE NO. 40/1995 (APPRAISEMENT)

A dispute has arisen regarding the classification of "Cannon Fax L-700 machine" having dual function. The machine is capable of acting as a fax machine as well as photocopying machine. It has a storage unit to store the signals from different documents and has capability to recall and reproduce them one by one to make copies or to send fax messages. The machine has a capacity to make 99 copies at one time or a single programming.

The importers had declared the machine under HS code 8517.4000 as fax machine whereas the customs was of the view that since the machine had dual function under interpretation Rule 3(C), the classification should be made under heading 9009.1000 as Photostat machine.

The members of the PCT committee were also divided in opinion, some held the opinion that since the machine has dual function (i.e. fax as well as copying) it will attract classification under heading 9009.1100 as photocopying machine rather than classification under heading 8517.4000 as Fax machine in terms of Rule 3(C) of the General Rule of interpretation whereas others were of the view that the machine is principally designed as Fax machine as it has a storage unit to store the signals and recall and reproduce them when required to send fax messengers or make photocopies in a desired sequence. They were of the view that the goods are classifiable under heading 8517.4000 in the light of Rule 3(a) of the General Rules for Interpretation.

It is, therefore, ruled for general information that “Cannon Fax L-700” principally designed as fax machine, having photocopying capability as well, is classifiable under HS Code 8517.4000.

Signed by

 (MUHAMMAD RAMZAN)

COLLECTOR

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