KARACHI: The Customs Classification Committee headed by Zeba Bashir Ahmed has notified that ‘Printed Circuit Boards and CD Mechanism’ are appropriately classifiable under PCT heading 8534.0000 & 8522.9000 respectively.
The matter regarding classification of Printed Circuit Boards and CD Mechanism was referred to the PCT Committee by the Collector, MCC Appraisement (East) in the light of Findings/Recommendations of Federal Tax Ombudsman.
M/S Automate Industries Pvt Ltd imported consignments of Printed Circuit Boards (PCB) and CD Mechanism and sought clearance under PCT heading 8534.0000 & 8522.9000 that were assessed by the Collectorate under 8527.2110 and 8527.2910. Being aggrieved with the assessment, the importer approached Federal Tax Ombudsman (FTO).
The Committee examined the representative sealed sample of the imported product and consulted the Chapter/Section notes and Explanatory Notes. Committee after considering all aspects of the matter concluded that 8527.2110 and 8527.2910 to the main PCT heading 8527 are not tenable and ‘Printed Circuit Boards and CD Mechanism’ are appropriately classifiable under PCT heading 8534.0000 & 8522.9000 respectively
Sources said that Zeba Bashir Ahmed has been quite efficient and streamlined the classifications of a number of importable items in a record time, which not only plugged revenue leakage, and facilitated importers.
Classification committee finds PCT 8534.0000 & 8522.9000 appropriate for Printed Circuit Boards and CD Mechanism
