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. 18/2014
SUB: Classification of calcium sulphate (Hemihydrite/ dihydrite).
The MCC Port Qasim referred a case to the Classification Committee vide letter bearing C.No. 6(92) Gr-I, Classification Committee/2012-PaCCS dated 15.11.2012. Details of the case are as below:
2. M/s. Cotton Craft (Pvt.) Limited imported a consignment of Calcium Sulphate (hemihydrates/dehydrate) classified under PCT 2520.1010. The goods were provisionaly assessed in PCT 2520.2000 after consulting the relevant literature, the attached documents, Explanatory Notes to the Pakistan Customs Tariff, and online resources indicating that the goods have passed through the process of calcination to bring them into hemi-hydrated form. The test report furnished by Customs House Laboratory further confirms goods to be dried Calcium Sulphate (hemi-hydrate). The Collectorate is of the view that the imported goods comprise of gypsum partially dehydrated by calcination and therefore correctly classifiable in PCT 2520.2000 while the declared PCT is for naturally occurring Hydrated Gypsum. The importer contested the assessed PCT stating that the imported goods were Calcium Sulphate/Plaster of Paris and their correct PCT was as declared i.e. 2520.1010. The importer further requested the dispute to be referred to the Classification Committee for final decision.
3. The PCT Committee held meetings on 6.11.2014 and 25.11.2014. The importer contended that the item Calcium Sulphate (hemihydrate/dehydrate) was imported for manufacturing of Orthoplast (Plaster of Paris Bandages). Moreover it was argued by the importer that Calcium Sulphate (Hemihydrate/Dihydrate) is Plaster of Paris and falls under PCT 2520.1010, whereas other products made up from Calcined Gypsum or Calcium Sulphate (Hemihydrate/Dihydrate)/Plaster of Paris is being used in manufacturing of product “Orthoplast (Plaster of Paris Bandages) which is registered as a drug by the Ministry of Health vide product Registration No.009332. The Committee analyzed the importer’s arguments in light of Explanatory Notes to PCT heading 25.20 titled “Gypsum; Anhydrite; Plasters (Consisting of Calcined Gypsum or Calcium Sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. “It was observed that, PCT jeadomg 2520.1010 pertains to Gypsum; anhydrite whereas PCT heading 2520.2000 pertains to Plasters. It was explained in the Explanatory Notes that Gypsum is a natural Hydrated Calcium Sulphate generally white and fariable. Anhydrite is a natural Anhydrous Calcium Sulphate used in the manufacture of sulphuric acid or of certain types of plasters. Plasters consist of Gypsum partly or completely dehydrated by calcination. Since the dispute mainly pertained to Calcium Sulphate whether Anhydride or Calcined, representative samples (sealed) were drawn from another consignment of the importer bearing the same description and classification and referred to Customs House Laboratory for test. The test result received clearly indicated the item as Calcium Sulphate Hemihydrate (Plaster). Hence in view of Explanatory Notes to the PCT heading 25.20, which read as “The characteristic of gypsum is that, when calcined it loses part of its water thus forming plasters which on being mixed with water set hard. In order that plasters should not set too quickly small quantities of retaders are often added to the calcined gypsum. For special purposes gypsum is calcined until all its water is lost, and small quantity of an accelerator such as alum is added. Similar plasters are made, by adding alum to natural anhydrite. All these prepared plasters remain in these headings”.
4. The committee has therefore reached the conclusion in light of rule 1 to the General Rules of Interpretation that the impugned item i.e. Calcium Sulphate (Hemihydrate-Dihydrate)is most appropriately classifiable under PCT heading 2520.2000.
Signed by
(Zeba Bashir Ahmed)
Additional Collector I
Chairman Classification Committee
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