KARACHI: The Customs Classification Committee headed by zeba Bashir Ahmed has decided that 2520.2000 is the most appropriate PCT heading for Calcium Sulphate (hemihydrates-dehydrate).

MCC Port Qasim had referred the case to the Committee, according to which M/s Cotton Craft (Pvt) Ltd imported a consignment of calcium sulphate and sought clearance. The goods were provisionally assessed under PCT 2520.2000 after consulting the relevant literature, the attached documents, explanatory notes to Pakistan Customs Tariff and online resources.

The importer contested the assessed PCT stating that the imported goods were calcium sulphate/plaster of Paris and their correct PCT was 2520.1010 and requested to refer the case to the Classification committee for final decision.

The importer contended before the Committee that the item calcium sulphate (hemihydrates/dehydrate) was imported for manufacturing of orthoplast (plaster of paris bandages). Moreover, it was argued that the subject goods were plaster of paris and fall under PCT 2520.010, whereas other products made up from calcined gypsum or calcium sulphate fall under PCT 2520.2000. The subject goods were registered as a drug by the Ministry of Health vide product Registration No. 009332.

The Committee analyzed the arguments in light of explanatory notes to PCT heading 25.20 titled gypsum; anhydrate; plasters (consisting of calcined gypsum or calcium sulphate) whether or not colored, with or without small quantities of accelerators or retarders.

It was observed that 2520.1010 pertains to gypsum; anhydrate whereas 2520.2000 pertains to plasters. A sample of imported goods was referred to laboratory and the test result revealed the item as calcium sulphate hemihydrate (plaster).

The Committee reached the conclusion in light of rule 1 to the General Rules of Interpretation that the impugned item is most appropriately classifiable under PCT heading 2520.2000.