Polished granite is correctly classifiable under PCT 6802.9300

KARACHI: Collector MCC Appraisement East Ashad Jawwad has issued an Assessment Alert that polished granite is appropriately classifiable under PCT 6802.9300.

HS Code 6802.2300 of Pakistan Customs Tariff covers that Granite, which fulfils the condition of second single dash “Other” heading i.e. “worked monumental or building stones and articles thereof, simply cut or sawn”.

The third single dash heading under PCT Code 68.02 i.e. 6802.9300 “Other” covers that Granite which is not just simply cut and swan, but also further worked including polishing etc. As such, Polished Granite’, which has further been worked upon and is more than simply cut or swan, is correctly classifiable under PCT Code 6802.9300.

It is further pointed out that Granite that falls under PCT Code 6802.9300, is not importable from India under Import Policy Order, 2013. Scrutiny of data of imports under description ‘Polished Granite’ revealed that the same is being incorrectly classified, assessed and cleared under PCT Code 6802.2300, which is otherwise not hit by Import Policy Order.

It has also been observed that the Directorate General of Valuation, Karachi, has issued a Valuation Ruling for Polished Granite vide No.667/2014, which incorrectly classifies this item under PCT Code 6802.2300. The Directorate has also been requested to make necessary corrections / amendments, accordingly.

All field formations have been advised to ensure correct classification of polished granite and check importability aspect under Import Policy order accordingly.

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