GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS
PORT MUHAMMAD BIN QASIM, KARACHI.
C.C.12/2002-A Dated: 25-01-2003
No. SI/Misc./344/99-AIB
PUBLIC NOTICE NO. 01/2003 (A)
SUB: CLASSIFICATION OF H.R. CHEQUERED STEEL SHEETS IN COILS
A dispute regarding classification of Hot Rolled Chequered Steel Sheets (in coils) came up for discussion before the Classification Center. The goods were reported to be Hot Rolled Chequred Sheets in coil with patterns in relief. Importers were of the opinion that the goods, at the initial manufacturing stage, were plain and the patterns in relief had been made on the sheets through another manufacturing process. On the basis of this argument they were of the view that the goods were classification under heading 7208.9090 whereas Custom House Group was of the opinion that the goods in question were specifically mentioned in heading 7208.1000.
2. The issue was examined by the Classification Committee the relevant Explanatory Notes to heading 7208.1000 elaborate that hot rolled products of this heading may have patterns in relief directly from rolling process or may have been worked after rolling provided they do not thereby assume the character of articles or products of other headings.
3. Since, the goods in this case have not assumed the character of an article of other heading. It is, therefore, ruled that the product namely “Hot Rolled Chequered Steel Sheets in coils” are correctly classifiable under PCT heading 7208.1000.
Signed by
(ABDUL WAHEED KHAN)
COLLECTOR
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