The COLLECTOR OF CUSTOMS vs ROHAIL ENTERPRISES Ss — 2025 PTD 645 KARACHI-HIGH-COURT-SINDH

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The COLLECTOR OF CUSTOMS VS ROHAIL ENTERPRISES Ss. 25 & 32---General Rules of Interpretation notified by World Customs Organization---Goods Declaration---Batteries meant for automotive vehicles---PCT Heading, classification of---Examination report supporting the importer---Sound reasoning had been assigned by the Customs Appellate Tribunal to reject the classification determined by the applicant / Department inasmuch as the examination report relied upon by the applicant itself did not support their contention---Such determination of classification appeared to be correct and in accordance with the tariff headings ; HS code 8507.1020 can only be attracted when battery is a lead acid battery used for starting piston engine (normally called automotive battery)---Batteries-in-question were being used for automotive vehicles; they were not lead acid batteries; hence, could not be classified under HS Code 8507.1020 as contended by the applicant / Department---Goods were examined twice by the department and Examination Report clearly reflected that batteries were Automotive Calcium Premium Battery and not lead acid batteries which was the first pre-requisite of classifying it under HS Code 8507.1020---Not all automotive batteries were to be classified in this sub-heading; but only those which were lead acid batteries---First single dash headings (-) in 8507 i.e. 1000 was for lead acid batteries for starting piston engines; second single dash heading (-) in 8507 i.e. 2000 was for other types of lead acid batteries, whereas, thereafter nickel cadmium batteries (8507.3000), nickel iron batteries (8507.4000), nickel metal hydride batteries (8507.5000), lithium iron batteries (8507.6000), and lastly all other types of batteries were to be classified under 8507.8000---Therefore, no exception could be drawn to the finding of the Tribunal which was based on sound and lawful appreciation of the HS codes and its interpretation---Such interpretation of single dash (-) and double dash (--) headings and their bifurcation into sub-headings had been dealt with and interpreted keeping in view the General Rules of Interpretation notified by World Customs Organization (WCO)---Thus, the proposed question was answered in the affirmative i.e. against the applicant / Department and in favour of the respondent / importer---Reference Application, filed by Department, was dismissed.

The COLLECTOR OF CUSTOMS vs ROHAIL ENTERPRISES Ss — 2025 PTD 645 KARACHI-HIGH-COURT-SINDH

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