GOVERNMENT OF PAKISTAN
COLLECTORATE OF CUSTOMS (APPRAISEMENT)
CUSTOM HOUSE, KARACHI
NO.CC-09/06(A) 11th August, 2006
SI/Misc/24/06-III
PUBLIC NOTICE NO.15/ 2006(A)
Sub: CLASSIFICATION OF CERAMIC ROLLERS LHB-75 OF SIZES 45x35x3110 MM.
An issue was forwarded to the Classification Committee for determination of correct PCT heading of ceramic rollers imported by M/s. Karam Ceramic Limited, Karachi. Meeting of the classification committee was held on 10.07.2006 which was attended by the following members and representative of the importer:
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01. |
Mr. Muhammad Siddique, Additional Collector, Appraisement-I |
Chairman PCT Committee |
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02. |
Mr. Javed Iqbal Butt, Deputy Collector Appraisement (Group-III), |
DC Classification Committee |
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03. |
Mr. Muzaffar Rizvi, Principal Appraiser (Group-II), |
PA Classification Committee |
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04. |
Mr. Javed Ahsan, Principal Appraiser, Appraisement (Group-IV) |
Member PCT Committee
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05. |
Mr. Mehmood-ur-Rehman Baig, Principal Appraiser, (AFU) |
Member PCT Committee
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06. |
Mr. Shafiullah. Principal Appraiser, (Group-III) |
Member PCT Committee
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07. |
Mr. N.A. Siddique, Chemical Examiner, Custom House Laboratory |
Member PCT Committee
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08. |
Mr. Abdul Jabbar, Appraising Officer (Group-III) |
Representative of Group-III |
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09. |
Mr. Malik Safdar, |
Representative of M/s. Karam Ceramic |
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10. |
Mr. Sean Semson |
Representative of M/s. Karam Ceramic |
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2. The imported goods were ceramic rollers L11B-75 of size 42 x 32x300x7 imin & 45 x 35 x 2930 mm. The literature described the goods as refractory ceramic rollers containing more than 75% of Alumina (AL2O3). They are used for transportation of ceramic tiles from one place to another place in the kiln during the manufacturing process.
3. The referring Group claimed classification of the goods under sub head 9090 whereas the importers claimed classification under sub head 2000 of heading 69.03.
4. The literature furnished by the importers revealed that the ceramic rollers Art No. LHB 75 have the following composition:
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Contestants of (AL2TO3) |
74 – 76% |
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Contestants of (Z2O) |
Nil |
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Water absorption |
0 – 11% |
PCT heading 69.03 has been sub-divided as under:
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HS Code
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Description
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69.03
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Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths,
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6903.1000
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- Containing by weight more than 50% of graphite or other carbon or of a mixture of these products
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- Containing by weight more than 50% of alumina (AL2O3) or of a mixture or compound of alumaina and of silica (SiO2)
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6903.2010
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- Cold tundish lining sets, slide gate refractory sets & nozzles
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6903.2090
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--- Other |
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6903.2090 |
- Other |
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6903.9010 |
--- Refractory products of a kind used in industrial oveos, kilns and furnaces |
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6903.9020 |
--- Saggars and parts thereof |
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6903.9090 |
--- Other |
5. The sub-heading 1000 of heading 69.03 covers only those refractory ceramic goods which contained by weight more than 50% graphite or other carbon or of a mixture of these products. Since the impugned goods neither contain graphite nor contain other carbon, the goods fall out-side the ambit of sub-heading 1000 of heading 69.03.
6. The refractory ceramic goods containing by weight more than 50% of alumina (AL203) or with a mixture or compound of alumina (AL2O3) and of Silica (SiO2) falls for classification under sub-head 2000 of heading 69.03 since the imported refractory ceramic rollers are comprised of 74 - 76% alumina (AL203) these fall for classification under sub-head 2000 of heading 69.03 by virtue of General Interpretation Rule No.1 of Pakistan Customs Tariff. As such they are not classifiable under sub-head 9000 of heading 6903 or under its further sub-divided headings.
7. In view of the above No. LHB-75 are correctly classifiable Tariff Committee ruled that refractory rollers Art under heading 6903.2000 of Pakistan Customs.
(Signed by)
(Musarrat Jabeen)
Collector
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