KARACHI: The Customs Classification Committee has notified that Thermal Oil Heating Unit for woodworking industry is classifiable under PCT 8419.8990. M/s Original Industries (Pvt) Ltd. imported a consignment consisting of 'One set of Thermal Oil Heating Unit' for wood working industry under PCT Heading 8417.8000. The Collectorte classified the impugned goods under PCT Heading 8419.8990 on the ground that the impugned thermal heater involves treatment of material by a process of involving a change of temperature, hence classifiable under HS Code 84.19, to which the importer did not agree and the matter was accordingly forwarded to Classification Committee after assessing the goods provisionally for ascertaining the classification of the goods. Product analysis is based on the inspection report of M/s SGS Pakistan (Pvt) Ltd, which describes the goods as, 'One set of boiler thermal oil heating unit for wood working industry to produce heat energy with wooden scrap in below heating chamber of refractory bricks-lined chamber. The equipment is without gas burner or electric induction heater burners. Heat energy would be produced with wooden scrap in below heating chamber which is lined with refractory bricks. M/s SGS Pakistan (Pvt) Ltd has described the equipment as 'Fired heater'. After detailed deliberation the Chairman Classification Committee Additional Collector Haris Ansari concluded that the Thermal oil heating unit in application GRI is classifiable under PCT heading 8419.8990.