KARACHI: The Classification Committee of Customs Appraisement has ruled that ‘Computer Power Lead’ with connector is appropriately classifiable under PCT heading 8544.4290, sources said.
The Collector of Customs Faisalabad had referred the case to Classification committee that audit team of Director General Audit (customs & petroleum) Lahore, pointed out after audit scrutiny of 21 cases that consignments declared as computer power leads are classifiable under PCT heading 8544.4990 bearing description ‘others’.
This claim is based upon classification of the impugned item by MCC Appraisement Lahore under the PCT 8544.4990 for ‘others’.
The Collector Faisalabad has mentioned that the Collectorate classified computer power leads under PCT 8544.4210 bearing description computer leads.
Upon disagreement by the MCC Faisalabad over classification determined by the Audit, matter was referred to the PCT Committee for determining the appropriate classification.
The PCT Committee headed by ZZeba Bashir, in its meeting held recently examined the arguments put forth by MCC Faisalabad, made detailed study of the relevant terms of heading of Pakistan Customs Tariff and inspected the sample presented before the committee.
In order to arrive at the most appropriate classification of impugned goods, the committee reviewed several sub-headings.
Sub-heading 8544.4210 covers ‘other electric conductors for a voltage not exceeding 1000 volts’, further split into two categories i.e. fitted with connectors and others. This heading covers leads for exclusive usage restricted to Computers. But the sample goods presented before the committee could be used with other appliances as well, hence the heading was ruled out.
Sub-heading 8544.4290 covers ‘other’ electric conductors for a voltage not exceeding 1000 volts fitted with connectors. Power cables/leads under this category are meant for multiple usage in different electrical appliances, this heading was considered the most appropriate heading for the impugned goods.
The Committee, therefore concluded that the impugned item i.e. Computer Power Lead with connector is appropriately classifiable under PCT heading 8544.4290.