KARACHI: The MCC Appraisement West has developed a recovery of Rs4.771 million against Pakistan Telecommunication Company (PTCL), which was short-realized because of the inaccurate classification of imported goods. Based upon information regarding incorrect classification of IPTV STB Huawei EC 1309 with STB remote control, Goods Declarations available in the post clearance data were scrutinized which discovered that a GD regarding import of above mentioned item was declared and cleared under HS Code:8517.6950 under lower rated tariff i.e. Customs duty of 10 percent. The classification of IPTV STB Huawei EC 1309 with STB remote control was checked and found that the same is classifiable under the appropriate HS Code:8528.7290 attracting Customs duty of 25 percent, sales tax of 17 percent, additional sales tax of 3.0 percent and withholding tax of 5.5 percent. The incorrect classification resulted into short-realization of revenue amounting to Rs4.771 million. MCC Appraisement West has recommended that the above mentioned GD may be re-assessed and short recovery may be realized.