GOVERNMENT OF PAKISTAN

APPRAISEMENT COLLECTORATE

CUSTOM HOUSE, KARACHI.

CC-04/04-A                                                                             Dated 14.07.2005

                                              S I/Misc/10/04-VI                             

PUBLIC NOTICE NO.18/2005-(A)

SUB:              CLASSIFICATION  RULING- PAPER CUTTING AND SLITTING MACHINE.

Request to determine classification of paper cutting and slitting machine we examined by the Classification Committee. Following PCT heading were discussed a possible classifiable headings:-

i)              8441.1000

ii)             8441.8000

i)                     The committee considered that PCT 8441.1000 deals with cutting machine only whereas 8441.8000 have applicability for other machinery not falling under heading 8441.1000. Principal function of the impugned machine is "cutting" whereas "slitting" is a subsidiary function. The committee, therefore, ruled that paper cutting and slitting machine is correctly classifiable under sub-head 1000 of heading 84.41 b application of rule-1 to general rules of interpretation of the schedule.           

Signed by

(Dr. Sarfraz Ahmad Warraich)

Additional Collector /

Chairman Classification Committee

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