Law: Customs Act, 1969

Section: FirstSched

CUSTOMS ACT, 1969---First Schedule---General---A ruling by the World Customs Organization if not acceptable to Customs Administrator of Pakistan (CBR), it can refer it back to the World Customs Organization, otherwise it would be tacit admission of the ruling. World Customs Organization is an independent, international expert body, whose rulings are acceptable worldwide. First Schedule--Heading No, 2710.0039 White spirit, whose specific gravity is 0.772 to 0.800 and its initial boiling point is 150-C and final boiling point is over 190°C is clearly classifiable under PCT Heading 2710.0039.-- The item is clearly classifiable under PCT heading 2710.0039 because the product covered by 2710.0031 is white spirit, whose specific gravity is 0.772 to 0.800 and its initial boiling point is 150°C and final boiling point is over 190°C, as per technical literature quoted in our earlier decisions. White spirit described in this literature is clearly stated to contain from 20% to 25% aromatics whereas the aromatic content of the product under dispute is about 10%. This is further strengthened by the Pakistan Standard Classification for petroleum solvent grade 60/120 which has almost exactly the same specifications as the goods in question and which clearly states that this petroleum solvent is a product consisting entirely of petroleum hydrocarbons obtained by the refining of crude petroleum. These are the specifications of the goods under dispute as well. In view of the detailed discussion above this forum is of the firm view that the correct classification of this item is 2710.0039 as per the previous tariff headings and 2710.1150 of the latest tariff, first introduced in the budget for the year 2002-2003. In this , we are strengthened by the independent opinion of World Customs Organization which clearly ruled out 38.14 and classified the goods in question under 27.10. World Customs Organization is an independent, international expert body, whose rulings are acceptable worldwide. Of course, the Customs Administration of Pakistan (CBR) could refuse to not accept it and refer it back to the World Customs Organization. In this case, however, they have not done so, and this…

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