Government of Pakistan
Model Collectorate of Customs
(Appraisement) East Customs House,
Karachi
C.No. CC-17/2013 (A) Dated: 17.12.2014
Public Notice No. 17/2014
SUB: Classification of “continuous cast copper wire rod in coils” & electrolytic copper rod 8mm diameter in coils
The MCC CFS (NLC), Dry Port, Lahore, referred a case to the Classification Committee vide letter bearing .C.No. V-Cus/Misc/CFS/89/2013-157, dated 16.03.2013, details of the case are as below:
2. M/s. GM Cable & Pipes (Pvt.) Limited, 22-KM, Ferozpur Road, Rohinala, Lahore imported a consignment comprising of “Continuous Cast Copper wire Rod in Coils having 8mm dia” from UAE and sought clearance thereof under PCT heading 7407.1020. Collectorate contended that Chapter Notices 1(d) & (f) define “Rod” and “Wire”. Rods as “Rolled, extruded, drawn or forged products, not in coils which have a uniform sold cross section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polugns (including flattened circles” and modified triangles “ of which tow opposite sides and convex areas, the other two sides being strgint, of length and parallel). Productions with a rectangular (including square), triangular and polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeding one-tenth of the width. The expression also covers cast or sintered products of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. Wires are rolled, extruded or drawn products, in coils, which have a solid cross-section along their whole length in the shape of circles, ovals rectangles (including squares), equilateral triangles or regular convex polygons (including flattened circles” and modified triangles” of which two opposite sides are convex areas, the other two sides being straight, of equal length and parallel). Product with a rectangular (including square), triangular and polygonal cross-section may have corner rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeding one-tenth of the width. It was further stated that the mode of packing of impugned “Continuous cast copper wire rod” is in shape of coils/rolls having 8mm dia and the same are appropriately classifiable under HS Code 740883.1100. The PCT heading 7408.1100 is specified for copper wire of which the maximum cross sectional dimension exceeds 6mm.
3. The PCT Committee held meeting on 24.09.2013, 3.10.2013, 12.11.2014, 02.07.2014, 15.08.2014, 25.11.2014 and finally on 01.12.2014. it is very starting to note that nobody appeared from the Importer’s side to offer arguments in support of declared classification.
4. On 2.12.2014, the MCC Appraisement Dry Port Mughalpura Lahore vide letter bearing C.No. Cus-Misc/G-III/192014/100 dated 02.12.2014, referred another identical matter of M/s. Fast Cables Limited Lahore, who imported Electrolytic Copper Rod 8mm in coils claiming its assessment under HS Code 7407.1020. The imported goods were in coils exceeding 6mm, therefore classified by the Collectorate under PCT heading 7408.1100. The Importer however filed an Appeal before Collector of Customs (Appeals) Lahore. The Collector of Customs (Appeals) vide Order in Appeal No. 267-269/2014 dated 29.10.2014, directed to release the goods provisionally after securing the differential amount in the shape of bank guarantee.
5. The PCT Committee received letter dated 02.12.2014, from M/s. Sannan Law Associates about receipt of hearing notice on 1.12.2014, the very date on which the remaining was scheduled. A request was placed for another date of hearing.
6. Considering the sensitivity of the issue and repeated requests of the MCC Lahore for timely decision on the matter since the importers tried to delay the matter through non-appearance, it was concurred upon by the Committee members to discuss the case thread bare on the basis of record available, sample presented, the Explanatory Notes and General Rules for Interpretation. It was observed by the members of the Committee that the declared PCT heading (7407.1020) and determined PCT heading (7408.1100) have the delineating factor that is; Note 1(f) has defined Wire as rolled, extruded or drawn products, in coils which have a solid cross-section along their whole length in the section along their whole length in the shape of circles, ovals, rectangular (including squares), equilateral triangles or regular convex, polygons (including flattened circles” and modified triangles” of which two opposite sides are convex areas, the other two sides being straight, of equal length and parallel). Note 1(d) has defined Rodasas rolled, extruded, drawn or forged products, not in coils which have a uniform sold cross section along their whole length in the shape of circles, ovals, rectangles (including squares), equatorial triangles or regular convex polygons (including flattened circles” and modified triangles” of which two opposite sides are convex areas, the other two sides being straight, of equal length and parallel),
7. In view of clearly defined difference between Rods and Wires, the Committee has reached the conclusion in case of M/s. GM Cable & Pipes (Pvt.) Limited, Lahore and M/s. Fast Cables Limited, Lahore that the impugned items i.e., “Continuous Cast Copper Wire Rod in Coils” & Electrolytic Copper Rod 8mm Diameter in Coils” as per rule 1 of General Rules for Interpretation are most appropriately classifiable under PCT heading 7408.1100.
Signed by
(Zeba Bashir Ahmed)
Additional Collector I
Chairman Classification Committee
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