GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI.
PCT/CC/33/95-Appg. Dated:06/11/1995
NO. SI/MISC/12/S/23/95/W.W.
PUBLIC NOTICE NO: 43/1995 (APPRAISEMENT)
A dispute has arisen regarding classification of brake lining rolls imported in different sizes e.g.
|
32MM |
X |
4.0MM X |
30Ft. |
|
36MM |
X |
4.8MM X |
30Ft. |
|
36MM |
X |
9.0MM X |
30Ft. |
|
45MM |
X |
4.0MM X |
30Ft. |
|
50MM |
X |
4.8MM X |
30Ft. |
|
90MM |
X |
4.8MM X |
30Ft. |
|
100MM |
X |
4.8MM X |
300MM. |
|
89MM |
X |
9.0MM X |
300MM. |
2. The importer claimed classification of the above mentioned goods under subheading 6813.1000 on the grounds that the sub-heading specifically covered the description "brake lining" and the other sub-heading i.e. 6813.1000 covered all other residually items of heading 6813.
3. The contention of the appraising group was that the sub-heading 6813.1000 only covered brake lining in the form of cut to size and shape. It was argued that subheading 6813.1000 covered and along with brake lining which were always cut to size and shape otherwise it would attract classification under sub-heading 6813.9000.
4. The matter was discussed in the P.C.T. Committee and it was observed that:-
a) The sub-heading 6813.1000 provided the most specific description of the goods and it should be referred to a heading providing a more general description as laid down in the interpretative Rules 3(a) (General Rules for the interpretation of the Harmonized System).
b) When considering the relative merits of two or more single - dash subheading within a single heading in the context of Rule 3(a) their specificity or kin ship in relation to a given article is to be assessed solely on the basis of the texts of the competing single dash and headings (Rule VI).
5. Taking into consideration the above facts it has been decided by the P.C.T. Committee that brake linings in the form of rolls would be classified under (H.S) heading 6813.1000 irrespective of the fact whether or not these are imported in cut to size and shape of otherwise. The decision of the P.C.T. Committee is notified accordingly for immediate compliance.
Signed by
(MUHAMMAD RAMZAN)
COLLECTOR
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