20000123

CBR clarification

RECORDER REPORT

ISLAMABAD: The Central Board of Revenue has clarified that titanium dioxide (Hombitan LW-SU) is correctly classified under heading of 32.06 of the Pakistan Customs Tariff.

This means that pigments and preparations based on titanium dioxide: containing 80 percent or more by weight of titanium dioxide calculated on the dry weight is subjected to 15 percent customs duty and rate of duty on other is 35 percent.

The board issued Customs General Order No. 1/2000 on Saturday.

The notification says that titanium dioxide is classified in heading 28.23 when unmixed and not surface treated.

The notification further says that the dispute regarding classification of titanium dioxide (Hombitan LW-SU) consisting of titanium dioxide in the form of white, fine and odourless power, mainly used as a matting agent for synthetic fibre, to enhance light stability of fibres and reduces the catalytic surface activity of the titanium dioxide.