KARACHI: The Customs Classification Committee has determined PCT 8507.2090 as the appropriate heading for lead acid (VRLA) batteries.
The Committed is headed by Additional Collector Haris Ansari and comprises of Deputy Collectors Naveed Iqbal and Ataullah Shabbir, Principal Appraiser Bahadur Khan and Appraising Officers Saeed Soomro, Safdar Abdulmannad and Allah Rakha.
A reference was made to Classification Committee to determine the classification of Lead Acid (VRLA) batteries imported by M/s Telenor Pakistan (Pvt) Limited.
M/s. Tetenor Pakistan imported batteries of “ZTE” and “YUASA” brands and sought clearance under PCT Heading 8507.2010 batteries for telephone exchanges.
The clearance collectorate assessed the consignments under PCT Heading 8507.2090 on the grounds that the imported batteries are multipurpose and do not qualify to be classified under PCT Heading 8507.2010.
The importer not agreeing with classification preferred Constitutional Petitions in the High Court of Sindh at Karachi. The High Court disposed of the above said petitions with the direction that classification dispute be decided through Classification Committee after providing the hearing opportunity to the petitioner i.e. M/s Telenor Pakistan.
The classification committee after due process opined that the batteries in question having multiple use are appropriately classifiable under PCT heading 8507.209Q. Moreover, as the PCT heading 8507.2090 appears after 8507.2010, i.e. later in time, therefore the batteries in question are classifiable under PCT heading 8507.2090 as per General Rules of Interpretation of the Harmonized Coding System.