KARACHI: The Customs Classification Committee has determined that DVD players with LCD including essential character of radio broadcasting and for specific use in cars are appropriately classified under heading 8527.2910.
The issue regarding classification of “DVD PLAYERS WITH LCD SCREEN (FOR VEHICLES)” has been referred to Classification Committee by Collectorate of Customs (Appraisement), Peshawar and Collectorate of Customs (Appraisement), Lahore.
The Department assessed the goods under PCT heading 8527.2910. However, the audit authorities raised objection on the classification by the Collectorates and is of the view that goods are appropriately classifiable under PCT heading 8528.7219.
Hearing in the case was held, which was attended by Departmental Representatives (DR) from the Collectorates. The Departmental Representatives contented that the goods have been correctly classified under PCT heading 8527.2910.
As per the terms of heading “Radio broadcast receivers not capable of operating without external source of power of a kind used in motor vehicles” are classifiable under this heading. Further, the PCT heading 8527.2910 has been created specifically to incorporate such goods specifically meant for motor vehicles.
The DR further contended that the heading 8528.7219 is for reception apparatus for television, whereas the goods in question have no mechanism for reception for receiving television signals for converting the same for display thus cannot be classified under heading 8528.7219.
It is pertinent to mention that samples of the goods in question have not been provided to the Classification Committee as the consignments have already been released and the issue of the classification was later on raised by the audit authorities.
Thus, features of the commonly used DVD players with LCD screen and with radio broadcast receiver used exclusively in vehicles have been considered for the purposes of determination of classification.
The Committee has consulted relevant Section, Chapter Notes and Explanatory Notes of heading 8527 and 8528.
After detailed due process, Classification Committee is of the view that DVD players with LCD including essential character of radio broadcasting and for specific use in cars are appropriately classified under heading 8527.2910.