KARACHI: The Customs Classification Committee headed by Zeba Bashir Ahmed has notified that ‘Rechargeable Fans in parts’ is appropriately classifiable under PCT heading 8414.5120.
M/S Rafiq Enterprises, AR Enterprises, Peshawar imported a consignment of Rechargeable Fans in parts and sought clearance under PCT heading 8414.9090, which was assessed by the Customs under 8414.5120. Being aggrieved with the assessment done by the Collector, the importer approached the Honorable Federal Tax Ombudsman.
At the Classification Committee meetings, importer and his representative explained that the usage of Fans parts is in not complete set rather without blades (wings) and pedestals along with motor by the both importers; hence, the impugned goods could not be termed as component for rechargeable fans parts.
The Committee observed that first consignment comprising fan base, batteries and electric circuits is taken to a part of a pedestal fan under heading 8414.9090 ‘other’. Second consignment consists of essential components of a fan i.e., motor, rooter, shaft, stand and connecting wires which make up almost 70% of fan constitution and is most appropriately classifiable under PCT heading 8414.5120 “Pedestal Fan”.