(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other thanby stitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to thesole by plugs which lock

memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

belumkelinatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(6) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

Putusan Nomor 1115/B/PK/PJK/20155.Cash pooling can take a variety of forms, including notional poolingand zero balancing, each of which requires the establishment of amaster account in each country over the individual affiliate accounts.Notional pooling (also commonly referred to as interestcompensation) is when interest charges are calculated on a notionalpool of cashthe master account, although the individual balances arenot intermixed.

Zerobalancing refers to a structure in which funds are transferred fromsubsidiary accounts each day to the master account in order tomaintain an endofday zeroballance on the affiliate level.

Althoughmany treasurers prefer a structure in which no physical transfer ismade, the notional pooling approach, both techniques are financiallyequivalent;Bahwa sengketa yang terjadi adalah pengenaan DPP PPh Pasal 23atas beban bunga yang dibayarkan oleh Pemohon Banding sebagaihasil perhitungan transaksi cash pooling (metode notional pooling);Bahwa pembayaran bunga cash pooling disebabkan karena PemohonBanding mengalami saldo negatif (overdraft) sehingga berdasarkanperhitungan bank Pemohon Banding

Dari sisi biaya, penerapan Notional pooling akanmenghemat biaya bunga (cost saving);Bahwa dari informasi diatas dapat disimpulkan bahwa denganmetode notional cash pooling tetap ada hutang piutang danpembayaran biaya bunga;Bahwa dalam dasar teori seperti telah diuraikan diatas diketahuisebagai berikut:Although many treasurers prefer a structure in which no physicaltransfer is made, the notional pooling approach, both techniques arefinancially equivalent;Bahwa dengan demikian perbedaan metodemetode

bahwa Majelis melakukan penelitian terhadap data/bukti yang disampaikan dalam persidangan;bahwa berdasarkan penelitian Majelis terhadap bukti P12 dengan auditor Deden Riyadi dari PurwSarwoko & Sandjaja diketahui auditor memberikan pendapat As discussed further in Note 17 financial statements, a substantial portion of the Companys assets and liabilities are from relatedand a significant part of the Companys earnings are derived from activities with related parties.parties may enter into tansactions which

bahwa Majelis melakukan penelitian terhadap data/bukti yang disampaikan dalam persidangan;bahwa berdasarkan penelitian Majelis terhadap bukti P12 dengan auditor Deden Riyadi dari PurwSarwoko & Sandjaja diketahui auditor memberikan pendapat As discussed further in Note 17financial statements, a substantial portion of the Companys assets and liabilities are from relatedand a significant part of the Companys earnings are derived from activities with related parties.parties may enter into tansactions which

Shareholders affiliate Sale of finishecLtd. goods bahwa berdasarkan penelitian Majelis terhadap Sale and Purchase Agreement (bukti P16 dan P12.1 diketahui *Marubeni Corporation, Japan agrees to sell and deliver at the internationally comprice;bahwa dalam pasal 2.2 diketahui "NMC shall purchase all the raw material which are supplieoutside of Indonesia through Marubeni Corporation, Japan;bahwa dalam pasal 4.2. diketahui the price of the raw material, unless otherwise agreed betweeand Marubeni, shall

Putusan Nomor 313/B/PK/PJK/2016Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency,Statement Of Reason, Ottawa, December 9, 2002The distinctive feature of Waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give Waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic.;Diterjemahkan oleh Penerjemah Resmi dan Tersumpah:Harry F.

Canada Borders Service Agency, Statement Of Reason, Ottawa NovDec 9 2002Thedistinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be madeof rubber or plastic diterjemahkan ciri knas alas kaki tahan air adalahkedua bagian sol dan bagian atasnya mampu memberikan perlindungantahan air terhadap kaki, terbentuk dalam komponen tunggal yangterbuat dari

Putusan Nomor 313/B/PK/PJK/201611.12.13.14.pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orSimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting

;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes

(z) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base orplatform by riveting;(aa) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other thanby stitching, are attached to the sole by stitching;(ab) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(ac) Thongtype sandals in which the thongs are attached to thesole by plugs which

belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

dari hasil rancangannya alas kaki tersebut tidak dapat melindungidari penetrasi air, maka alas kaki tersebut tidak dapat diklasifikasikansebagai alas kaki tahan air;Halaman 6 dari 30 halaman Putusan Nomor 1071/B/PK/PJK/201 7e Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec92002" The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 9 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri khas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusuk ataudengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, interalia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(ob) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 9 2002The distinctive feature of waterproof footwear is that both the Sole portionand the a portion of the Upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri khas alas kaki tahan air adalah kedua bagian soldan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat dari

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(1) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(2) Clogs without quarter or counter, the Uppers of which

are producedin one piece usually attached to the base or platform by riveting;(3) Slippers or mules without quarter or counter,the Uppers of which,being produced in one piece or assembled other than by stitching,are attached to the Sole by stitching;(4) Sandals consiting of straps across the instep and counter orheelstrap attached to the Sole by any process;(5) Thongtype sandals in which the thongs are attached to the Sole byplugs which lock into holes in the Sole;(6) Nonwaterproof footwear produced

belumkelihatan memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

Putusan Nomor 3206/B/PK/Pjk/20181213.1(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are

attached to thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers).

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, StatementOf Reason , Ottawa, December 9, 2002The distinctive feature of Waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plasticditerjemahkan ciri knas alas kaki tahan air adalah kedua bagian soldan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat dari

kelihatan memenuhisyarat kKedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 hams memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan The Heading covers, inter alia:(m) Ski boots consisting of several moulded parts hinged on rivets or similardevices;(n) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform by riveting;(0) Slippers or mules without quarter or countecthe uppers of which, beingproduced In one piece or assembled other than by stitching, areattached to the sole by stitching;(p) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;(q) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(r) Nonwaterproof footwear produced

Putusan Nomor 780/B/PK/PJK/2013and in either case conditions are made imposed between the twoentreprises in their commercial or financial relations which differ fromthose which would be made between independent enterprises, thenany profits which would, but by reason of those conditions, haveaccrued to one of the enterprises but by reason of those conditions,have not so accrued, may be included in the profits of that enterpriseand taxed accordingly.Bahwa pada paragraf 6.8 Chapter VI OECD Transfer

or capital of an enterprise of aContracting State and an enterprise of the otherContracting State;And in either case conditions are made imposed between thetwo entreprises in their commercial or financial relationswhich differ from those which would be made betweenindependent enterprises, then any profits which would, butby reason of those conditions, have accrued to one of theenterprises but by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise andtaxed

operational andadministrative management functions as the CompanyHalaman 5 dari 22 Putusan Nomor 213/PDT/2019/PT SMG.shall reasonably require to undertake the business ofthe Company;b) to provide such administrative and accountingsen/ices to the Company as the Company shall fromtime to time reasonably require in establishing itself andin the performance of its operations;c) to establish accounting standards and procedures byhaving control of the accounting system so as to causeto be kept accounts books which

infonnation as the company mayreasonably require; ande) to make all reasonable arrangements for theCompany to apply for all necessary pemtits and complywith all necessary permits and comply with allregulations relating to the business of the Companysubject to the proviso contained in Clause 2;3.2 Technical Sen/ices: GCSS shall arranges:a) for the planning and procurement of plant, equipmentand machinery and any tools therefore necessary forthe Company to commence and carry out the businessof the Company, which

plant, equipment and machineryare more particularly described in Appendix C hereto(the plant and machinery);b) to provide knowhow and technical assistanceconcerning the erectionvof the plant and machinery inorder for the Company to undertake production and tocontrol the quality of products of the required standarddetails of which are set out in Appendix C hereto (the"technical setup) together with such spare parts andtooling in respect of or in connection with the technicalsetup as Shall be necessary

(the "Spare parts);Halaman 6 dari 22 Putusan Nomor 213/PDT/2019/PT SMG.c) to provide the Company with formulas, productimprovement, process improvement and technical dataas shall be necessary for production of wheat flour andother related products of a quality satisfactory for andtechnical specifications which meet the requirements ofthe Companys relevant market (the technicalinformation);d) technical consultancy and troubleshooting servicesrelating to the technical setup, the plant and machineryand

inproviding the sen/ices referred to in clause 3.2. on acost plus 10% basis (net of any other tax) on a monthlyor such other periodic basis as GCSS may deemappropriate;4.3 Secondment Costs: In consideration of GCSS performingits obligations under Clause 3.3, the Company shall becharged with the imputed cost and expenses of GCSSproviding seconded personnel to attend to the business ofthe Company in accordance with Clause 3.3 and the ratesStipulated in Appendix D hereto (not of any withholding orother tax) which

Pemerintah Singapura, antara lain diatur halhalsebagai berikut:Pasal 5 angka 7 :An enterprise of a Contracting State shall not be deemed to have apermanent establishment in the other Contracting State merely because itHalaman 9 dari 19 halaman Putusan Nomor 487/B/PK/PJK/2016carries on business in that other State through a broker, generalcommission agent or any other agent of an independent status, wheresuch persons are acting in the ordinary course of their businessPasal 10:Dividends paid by a company which

owner of the dividendsthe tax so charged shall not exceed:10% of the gross amount of the dividends if the recipient is a companywhich owns directly at least 25% of the capital of the company paying thedividends;15% of the gross amount of the dividends in all other cases.The competent authorities of the Contracting States shall by mutualagreement settle the mode of application of these limitations.The provisions of this paragraph shall not affect the taxation of thecompany on the profits out of which

the dividends are paid.The term "dividends" as used in this Article means income from shares orother rights, not being debtclaims, participating in profits, as well asincome from other corporate rights which is subject to the same taxationtreatment as income from shares by the laws of the State of which thecompany making the distribution is a resident.6.

Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 9 2002:The distinctive feature of Waterproof Footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri khas alas kaki tahan air adalah kedua bagian soldan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat dari

Putusan Nomor 510/B/PK/PJK/2016foot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari karetatau plastik.Berdasarkan fakta, uraian di atas, dan sesuai dengan ketentuan hukumyang berlaku, terbukti dan tidak terbantahkan lagi bahwa Termohon PeninjauanKembali tidak tepat dalam mengklasifikasikan

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading covers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orSimilar devices;(b) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heel strapattached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

kenyataanya alas kaki tersebuttidak dapat melindungi dari masuknya air atau cairan lainnya maka tidak dapatmenjadi waterproof footwear dan harus keluar dari pos 6401;Berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, 26Nov 2002 dan CBSA Statement Of Reason, Ottawa 9 Desember 2002:The distinctive feature of waterproof footwear is that both the sole portion and the aportion of the upper, sufficient to give waterproof protection to the foot, areincorporated into a single component which

Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper, Explanatory Noted Bab 64Umum (B);e Menurut pendapat pemohon banding (kami) penyataan di atas kurang tepatkarena berdasarkan Harmonized System:Pos 64.01 Waterproof footwear with outer soles and uppers of rubber or ofplastic, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes;Pos 64.02 Other footwear

syaratkedua karena pembuatannya dengan cara injection moulding, karena untuk masuksub pos 64.02 harus memenuhi syarat pembuatannya dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, inter alia:(g) Ski boots consisting of several moulded parts hinged on rivets or similardevices;(h) Clogs without quarter or counter, the uppers of which

are produced in onepiece usually attached to the base or platform by riveting;(i) Slippers or mules without quarter or counter,the uppers of which, beingproduced in one piece or assembled other than by stitching, are attached to thesole by stitching;(i) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;Halaman 19 dari 23 halaman.

(k) Thongtype sandals in which the thongs are attached to the sole by plugs whichlock into holes in the sole;(1) Nonwaterproof footwear produced in one piece (for example, bathingslippers)Bahwa dengan Explanatory Notes, untuk sub pos 64.02 tersebut di atas, makasandal jepit dan sandal yang diimpor Pemohon Banding (sekarang PemohonPeninjauan Kembali) dapat masuk sub pos 64.02, karena pada bab 64, sub posyang paling tepat untuk sandal jepit dan sandal adalah sub pos 64.02.Bahwa menurut Ketentuan Umum

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu..Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which

are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced