GOVERNMENT OF PAKISTAN

APPRAISEMENT COLLECTORATE

CUSTOM HOUSE, KARACHI

ECT/CC/15/2000-A                                                                                                                                                                    Dated: 12.01.2000

51/M15C/187/96-V

PUBLIC NOTICE NO. 02/2000- (APPG)

SUB:- CLASSIFICATION OF CANS FLATEND TINPLATE SIDE SEAM WELDED.

The classification of the product namely "Cans Flatend Tinplate Side Seam Welded" imported by M/s. Mitchells Fruit Farms, Lahore, came up for discussion in the PCT Committee. The product under dispute is "Flattenend empty cans, of Tinplate". The PSI Co, gave the PCT heading as 8007.0090 whereas Custom House group's opinion was for classification under PCT heading 7310.2100.

PCT heading 8007.0090 covers other articles of tin. Since, goods are flatten end cans made of electrolytic tin palte (ETF) and not of metal tin, therefore, the same fall out of the scope of PCT heading 8007.0090. 

Representatives of M/s. Mitchells Farm, did not contest the classification under heading 7310.2100. Ruther he stated that this item was previously assessed under heading 7310.2100 which is appropriate PCT heading for the same. 

The member of PCT Committee observed that infact there was no dispute of classification between the importer and the Customs but due to classification given in the CRF by PSI Co, the case was referred the PCT Committee. 

A Perusal of Chapter Notes to heading 8007 reveals that it covered “other article of tin". The goods imported are not made of tin metal. Actually they are empty flatten cans of iron & steel plates coated with metal tin. Such items are specified under PCT heading 7310.2100 which is appropriate heading classification of the same.

(Signed by)

 (SHAHID AHMAD)

Collector

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