KARACHI: Unassembled imported goods having essential characters of an electricity metre would now be classified as electricity metres under the PCT Heading 9028.3000.
The decision is made by a PCT committee formed to resolve a dispute after importer Creative Electronics (Pvt) Limited contended that its consignment of electronic parts was assessed by the Assessment Group of Appraisement-East under the PCT heading 9028.3000 under the description of “electricity metres” on the basis of examination report.
According to details, the Collector of Customs Adjudication-I Karachi had forwarded a case to the PCT committee pertaining to the classification dispute concerning the item bearing description of “electronic parts”.
The Assessment Group opined that electricity metres imported in knocked-down condition have essential characters of electricity metres under Rule 2(a) of General Rules for Interpretation.
The importer argued that the imported consignments of electronic parts were components for manufacturing of electricity metres. The adjudication collectorate started a case against the importer for mis-declaring the classification and description to evade higher rate of duty and value.
During the meeting on September 27, the committee examined the arguments put forth by the two parties and also scrutinised the documents as well as the replies submitted. It also inspected the sample presented before the committee. The sample consisted of components – capacitors, resistors, integrated circuits, un-mounted printed circuit boards, ferrite core, lithium battery, voltage stabiliser, voltage wire, shunt assembly, variable resistors, LED/LCD panels and switch.
The committee members opined that the items had the essential characters of finished or complete article and hence could be conclusively characterised as electricity metres and thus the impugned items should be treated as electricity metres classifiable under PCT heading 9028.3000.
The importer had declared the imported consignment as electronics under various PCT headings: 8532.2900, 8533.1000, 8541.6000, 8541.2900, 8532.2900, 8504.9040, 8533.2900, 8542.3900, 8531.2000, 8533.1000, 8506.5000, 8544.1900, 8534.0000, 8533.2900, 8533.1000, 8523.2900, 8533.1000 and 7806.0010.
The committee members unanimously agreed that the imported goods in unassembled form have essential characters of an “electricity meter” and hence classifiable under PCT heading 9028.3000.
