KARACHI: M/s Mondelez Pakistan Limited imported goods declared as “Tang Flavour” and claimed clearance of the same under PCT 3302.1090. The Collectorate of Appraisement (Port Qasim) changed the classification of goods from 3302.1090 to 2106.9090 on the ground that the goods are food preparation.
The importer contested the change of classification and the matter was referred to the Classification Committee by the Collectorate.
The Directorate of Intelligence & Investigation, Karachi also intercepted a similar consignment and contended that the same is classifiable under PCT heading 2106.9030.
Meeting of the classification committee was held. Representatives of importer and department were present and submitted their arguments. The importer also submitted written reply.
The importer argued that, as per report of HEJ Laboratory, the given sample titled “Lemon PEP” on analysis through Fourier Transform Infra-red spectroscopy contains flavoring compounds, gum dextrin, inorganic salt, and dyes.
Flavoring compounds impart characteristic of odor in products. The importer further argued, that as per literature and laboratory test reports, subject flavoring powders are odoriferous and contain the aroma of organic fruit; hence, classifiable under PCT heading 33.02 in light of terms of the said heading.
Importer further argued that impugned product is a pre- mix flavour which will be further processed to manufacture a powdered beverage. Therefore, importer argued that, in terms of heading 33.O2, instant imported item is appropriately classifiable under sub-heading 3302.1090.
The Directorate of intelligence and Investigation, Karachi contended that Custom House Laboratory vide test report confirmed that “the sample is found to be a preparation consisting of natural extract, flavoring substances in association with thickener, coloring matter, anti-caking agent, iron, aluminum, and zinc etc.
The Directorate further argued that impugned consignment is appropriately classifiable under PCT heading 2106.9030 as it is a food preparation and not odoriferous substance of heading 33.02.
The Collectorate of Appraisement, PMBQ, on the other hand, is of the view that as per test report conducted by HEJ, the goods consist of dyes, salt, flavoring compounds and that such food preparations are, therefore, classifiable under PCT heading 2106.9090, instead of PCT heading 2106.9030
Keeping in view of the above-stated facts, Committee is of considered opinion that the impugned product declared as assorted Tang Flavors falls appropriately under PCT heading 2106.9090 in terms of Rule 1 of General Rules of Interpretation of the first schedule to the Customs Act, 1969.