KARACHI: The PCT Committee of the Model Customs Collectorate of Appraisement-East has concluded that items declared as continuous cast copper wire rod in coils and electrolytic copper rod 8mm diameter in coils are most appropriately classifiable under PCT heading 7408.1100.
According to details, the Model Customs Collectorate CFS (NLC), Dry Port, Lahore had referred a case to the Classification Committee vide a letter dated March 16, 2013.
The case pertained to a consignment comprising continuous copper wire rod n coils having 8mm diameter imported by GM Cables and Pipes (Pvt) Ltd, Lahore from UAE. The importer sought clearance under PCT heading 7407.1020. However, the Collectorate contended that Chapter Notes 1(d) and (f) define rod and wire.
The PCT Committee held meetings on 24.9.2013, 3.10.2013, 12.11.2013, 2.7.2014, 15.8.2014, 25.11.2014 and finally on 1.12.2014 but no one appeared from the importer’s side to offer arguments in support of declared classification.
On December 2, 2014, MCC Appraisement Dry Port Mughalpura, Lahore referred another identical matter pertaining to Fast Cables Limited, Lahore to the PCT Committee vide a letter dated December 2, 2014. The case pertained to case of imported Electrolytic Copper Rod 8mm by the importer who claimed its assessment under the HS Code 7407.1020. The imported goods were in coils exceeding 6 mm, therefore classified by the collectorate under PCT heading 7408.1100. The importer, however, filed an Appeal before Collector Customs (Appeals) Lahore which directed to release the goods provisionally after securing the differential amount in the shape of bank guarantee.
Considering the sensitivity of the issue and repeated requests of MCC Lahore for timely decision on the matter since the importers tried to delay the matter through non-appearance, the committee members concurred to discuss the case thread bare on the basis of the available record, sample presented, the explanatory notes of general rules for interpretation.
The committee members observed that the declared PCT heading 7407.1020 and the determined PCT heading 7408.1100 have the delineating factor, that is Note 1(f) has defined Wire as rolled, extruded or drawn products, in coils, which have a solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including flattened circles and modified triangles of which two sides are straight, of equal length and parallel). Note 1(d) has defined Rods as rolled, extruded, drawn or forged products, not in coils which have a uniform solid cross-section along their entire length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including flattened circles and modified circles of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel).
The committee concluded that the impugned items, that is continuous cast copper wire rod in coils and electrolytic copper rod 8mm diameter in coils are most appropriately classifiable under PCT heading 7408.1100.
The public notice to this effect dated December 17, 2014 was issued by Additional Collector I Chairperson Zeba Bashir Ahmed.
