KARACHI: The PCT Committee of the Model Customs Collectorate of Appraisement-East has classified the Computer Power Lead as three-dash sub-heading “’other’ electric conductors, for voltage not exceeding 1000 volts fitted with connectors” and hence classifiable under PCT Heading 8544.4290 under rule 1 of General Rules for Interpretation.
The Committee concluded that the impugned item that is Computer Power Lead with connector is appropriately classifiable under the PCT Heading 8544.4290. The Collector of Customs Faisalabad vide letter dated January 27, 2014 had referred a case to the PCT Committee. The letter said that Audit team of Directorate General Audit (Customs & Petroleum) had pointed out scrutiny of 21 cases of MCC Faisalabad pertaining to the period 2012-13 that consignments were declared as “Computer Power Leads” are classifiable under PCT Heading 8544.4990 bearing description “Others”. The claim was based upon classification of the impugned item by MCC (Appraisement) Lahore under the PCT heading 8544.4990 for “Others”. The Collector Faisalabad had mentioned in his letter that the Collectorate had classified “Computer Power Leads” under PCT Heading 8544.4210 bearing description “Computer Leads”. Upon disagreement by the MCC Faisalabad, over classification determined by the Audit, the matter was referred to the PCT Committee for the determination of appropriate classification of “Computer Power Leads”.
During a meeting held on October 22, 2014, the PCT Committee examined the arguments put forth by the representative of MCC Faisalabad as well as studied in detail the relevant terms of heading of Pakistan Customs Tariff and also inspected the sample presented before it. The representative of MCC Faisalabad reiterated the contentions presented in the letter of Collector MCC Faisalabad. In order to arrive at the most appropriate classification the members of the Committee considered the sub-headings 8544.4210, 8544.4290 and 8544.4990 appearing under the PCT heading 85.44 which covers “insulated (including enameled or anodized) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors, optical fiber cables made up of individually sheathed fibers, whether or not assembled with electric conductors for fitted with connectors.”
The PCT Committee ruled out Sub-heading 8544.4210 for the following reason: The terms of heading covers “others electric conductors, for a voltage not exceeding 1000 volts” that further splits into two categories, that is fitted with connectors and other. The sub-heading covers “computer leads”. This heading covers leads for exclusive usage restricted to Computers. Since the sample of impugned goods (Computer Power Leads) fitted with connector presented before the Committee could be used with other appliances as well, as demonstrated before the Committee, this PCT heading was ruled out.
Sub-heading 8544.4990 was also ruled out because this three dash sub-heading covers, “other” electric conductors, for a voltage not exceeding 1000 volts” under the two dash sub-heading of ‘other” (not fitted with connectors). Since this sub-heading is meant for electric conductors for a voltage not exceeding 1000 volts, without connectors, it was also ruled out on the premise that the impugned item (Computer Power Lead) is with a connector.
Sub-heading 8544.4290 was considered the most appropriate because this three dasg sub-heading covers “other” electric conductors for a voltage not exceeding 1000 volts’ fitted with connectors. Power cables/Leads under this category are meant for multiple usages in different electrical appliances. Since the impugned item (Computer Power Lead) fitted with connector as presented before the Committee could be easily fitted into appliances other than computers, such as television, which was demonstrated before the Committee, therefore this PCT heading was considered the most appropriate heading for the impugned goods. The PCT Committee was headed by Chairperson Classification Committee Zeba Bashir Ahmed, Additional Collector-I of MCC of Appraisement-East.
