GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (APPRAISEMENT)

CUSTOM HOUSE, KARACHI.

No.PCT/CC/43/95-APPG                                                                    Dated:17-10-1996

                                                  No. Sl/misc/ 71.95-ACA EW.I. 

PUBLIC NOTICE NO. 16/1996-(APPRAISEMENT)

SUB:  CLASSIFICATION OF HIGH SPEED CUT-OFF MACHINE MODEL TCP 355 HB GOLD STAR BRAND IMPORTED FROM KOREA      DESCRIPTION OF GOODS.

Electric Cut-off Machine Model TCH 355 HB being portable tool for working in the hand with self-contained electric motor.

H.S. HEADING UNDER DISPUTE

I)             8461. 5090 (MACHINE Tools-cutting off) 

I          II)    8508.8090 (Electro mechanical tools for, working in hand will self-contained motor).

CLASSIFICATION DISPUTE:

The importer who sought classification of the machine under dispute in PCT heading 8461.5090 demonstrated the features of the machine with the help catalogue before the PCT Committee and argued that the machine under reference the light speed cut-off machine having level cutting angle from 30. to 45. with span attached to the base, specially heat treated gear and quick lock release device for 1 and easy clamping, they also argued that the machine weight 17 Kgs. and construe with a big base on which vice assembly is fitted to hold long metal, bars, pipe channel etc. Moreover, the machine is installed on four legs which proves that machine is designed to be used after placing upon floor and not lifted in hand.

1.       The PCT Committee observed that the cut-off machine under question is an electro-mechanical tool for working in hand with self-container electric motor. The PCT Committee considered the definition of working  in hand as explained in H.S. Heading 84.67 and found that the mac in question is not designed to be mounted on the floor, through it base plate. Hence the PCT Committee was of the opinion that type of cut-off machine are not classifiable under H.S. heading 84.67.

2.      The PCT Committee also observed that the Explanatory Notes to Heading 85.08, covers tools for working in hand having fitting pern them to be temporarily fixed to a together with the base/support provided the tools are eventually for working in the hand.

3.      After considering all the aspects of the machine under reference particularly its mode of working, the PCT Committee decided that being an electro-mechanical tool having use by working in hands and with self-contained electric motor, the heading 8508.8090.

4. The decision of the PCT Committee is accordingly notified.

Signed by

 (SHAHID BASHIR)

COLLECTOR 

xbabcdabcdabcdabcd