Bahwa berdasarkan The Explanatory Notes to theHarmonized System, Edisi Ketiga, Volume 1, Tahun2002, halaman 158 terdapat dua hal yang menentukan,apakah suatu) produk merupakan makanan olahansebagaimana yang dimaksud dalam HSNo.1901.10.29.00 atau tidak, sebagai berikut :The preparations of this heading may bed stinguished from theproducts of heading 04.01 to 04.04 in that they contain, inadcition to natural milk constituents, other ingredients notpermitted in the products of those earlier headings

Put.No06/B/PK/PJK/2010menentukan apakah suatu produk merupakanmakananolahan sebagaimana yang dimaksud dalam HS 1901.10.29.00 atau tidak, sebagai berikutThe preparations of this heading may bedistinguished from the products of heading 04.01to 04.04 in they contain, in addition to naturalmilk constituents, other ingredients notpermitted in the products of those earlierheadings. Thus heading 19.01 includes, forexample :(1).

volume 1,Halaman 158 juncto the Explanatory Notes to the Harmonized System, EdisiKeempat, tahun 2007, volume 1, Halaman IV19013, bahwa terdapat 2 (dua) halyang menentukan apakah suatu produk merupakan makanan olahan sebagaimanayang dimaksud dalam HS 1901.10.29.00 atau tidak, sebagai berikut:The preparations of this heading may be distinguished from the products ofheading 04.01 to 04.04 in that they contain, in addition to natural milk constituents,other ingredients not permitted in the products of those

produk merupakan makanan olahansebagaimana yang dimaksud dalam HS No.1901.10.29.00 atau tidak, f1fs24insrsid12456779 sebagai berikut :par pard qj li2610ri720s1360slmult 1 widctlparaspalphaaspnumfaautoadjustrightrin7201in261 OitapOpararsid12456779 f1fs24insrsid12456779 '93The preparations ofthis heading may bed stinguished from the products of heading f1fs24insrsid4462207 04.01 to 04.04 in that they contain, in adcition to natural milkconstituents, other ingredients not permitted in the products of those

lanjut dengan PeraturanPemerintah" ;Demikian pula hal tersebut diatur dalam Article16.38 Agreement on TradeRelated Aspects ofIntellectual Property Rights (TRIPs) junctoArticle 6 bis Paris Convention yang telahdiratifikasi oleh Indonesia melalui Undang undangNo.7 Tahun 1994 tentang Pengesahan PembentukanOrganisasi Perdagangan Dunia (World Trade Organization/WTO), yang menyatakan:Article 6bis of the Paris Convention (1967)shall apply, mutatis mutandis, to goods orservices which are not. similar to those

inrespect of which a trademark is registered,provided that use of that trademark in relationto those goods or services and the owner of theregistered trademark and provided that theinterests of the owner of the registeredtrademark are likely to be damaged by such use" ;Adapun terjemahan bebasnya sebagai berikut:Secara mutatis mutandis Pasal 6 bis KonvensiParis diberlaku kan pula baik bagi barang maupunjasa yang tidak sejenis dengan ketentuan bahwapemakaian merek atas bendabenda atau jasa jasayang

volume 1, Halaman 158 juncto theExplanatory Notes to the Harmonized System, Edisi Keempat,tahun 2007, volume 1, Halaman IV19013, bahwa terdapat 2 (dua)hal yang menentukan apakah suatu produk merupakan makananolahan sebagaimana yang dimaksud dalam HS 1901.10.29.00 atautidak sebagai berikut :The preparations of this heading may be distinguished from theproducts of heading 04.01 to 04.04 in that they contain, in additionto natural milk constituents, other ingredients not permitted in theproducts of those

No.439 B/PK/PJK/2009makanan olahan sebagaimana yang dimaksud dalam HS1901.10.29.00 atau tidak, sebagai berikutThe preparations of this heading may be distinguished fromthe products of heading 04.01 to 04.04 in that theycontain, in addition to natural milk constituents, otheringredients not permitted in the products of those earlierheadings.

If such resident carries on business asaforesaid, tax may be imposed by that other ContractingState on the business profits of such resident but only on somuch of such profits as are attributable to the permanentestablishment or are derived from sources within such otherContracting State from sales of goods or merchandise of thesame kind as those sold, or from other business transactionsHalaman 40 dari 53 halaman.

Putusan Nomor 13/B/PK/PJK/20173.9.of the same kinds as those effected, through the permanentestablishment;Pasal 8 ayat (8):In the determination of the business profits of a permanentestablishment, there shall be allowed as deductionsexpenses which are reasonably connected with such profits,including executive and general administrative expenses,whether incurred in the Contracting State in which thepermanent establishment is situated or elsewhere.

Information and Reporta Agent shall inform Company of the followingmatters:1 Market trends and competitive situation with respect to sale of ProductTerritory;2 Any complaints on Products;3 Any thirdparty infringement of Companys industrial property right.a Agent shall submit to Company the followingreports:I Annual report on sales forecast for the next calender year by theend of September of each year;2 Semiannual report on the market situation, operations carriedout in the previous period and those

Majalah TEMPO, Edisi612 Maret 2006, hal 40; Pasal 12 Konvensi Hak Anak ditegaskan (Hak membentuk pandangansendiri = own views the right to express those view freely) dan Pasal13 Konvensi Hak Anak (Hak secara bebas menyatakan pendapat =right to freedom of expression);18.

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produk merupakan makanan olahansebagaimana yang dimaksud dalam HS No.1901.10.29.00 atau tidak, f1fs24insrsid12456779 sebagai berikut :par pard qj li2610ri720s1360slmult 1 widctlparaspalphaaspnumfaautoadjustrightrin7201in261 OitapOpararsid12456779 f1fs24insrsid12456779 '93The preparations ofthis heading may bed stinguished from the products of heading f1fs24insrsid4462207 04.01 to 04.04 in that they contain, in adcition to natural milkconstituents, other ingredients not permitted in the products of those

Hakim Agung yang Mulia bahwa berdasarkan theExplanatory Notes to the Harmonized System, Edisi Ketiga, tahun 2002 volume 1,Halaman 158 terdapat 2 (dua) hal yang menentukan apakah suatu produk merupakanmakanan olahan sebagaimana yang dimaksud dalam HS 1901.10.29.00 atau tidak,sebagai berikut:The preparations of this heading may be distinguished from the products ofheading 04.01 to 04.04 in that they contain, in addition to natural milk constituents,other ingredients not permitted in the products of those

2002volume 1, Halaman 158 juncto the Explanatory Notes to the HarmonizedSystem, Edisi Keempat, tahun 2007, volume 1, Halaman IV19013, bahwaterdapat 2 (dua) hal yang menentukan apakah suatu produk merupakanmakanan olahan sebagaimana yang dimaksud dalam HS 1901.10.29.00atau tidak, sebagai berikut:The preparations of this heading may be distinguished from the products ofheading 04.01 to 04.04 in that they contain, in addition to natural milkconstituents, other ingredients not permitted in the products of those

Hakim Agung yang Mulia bahwa berdasarkan theExplanatory Notes to the Harmonized System, Edisi Ketiga, Tahun 2002 volume1, Halaman 158 terdapat 2 (dua) hal yang menentukan apakah suatu produkmerupakan makanan olahan sebagaimana yang dimaksud dalam HS1901.10.29.00 atau tidak, sebagai berikut :The preparations of this heading may be distinguished from the products ofheading 04.01 to 04.04 in that they contain, in addition to natural milkconstituents, other ingredients not permitted in the products of those

volume 1, Halaman 158 juncto the Explanatory Notes to theHarmonized System,Edisi keempat, Tahun 2007, Volume 1, HalamanIV19013, bahwa terdapat 2 (dua) hal yang menentukan apakah suatuproduk merupakan makanan olahan sebagaimana yang dimaksuddalam HS 1901.10.29.00 atau tidak, sebagai berikut :the preparations of this heading may be distinguished from theproducts of heading 04.01 to 04.04 in that they contain, in addition tonatural milk constituents, other ingredientes not permitted in theproducts of those

Hakim Agung yang Mulia bahwa berdasarkan theExplanatory Notes to the Harmonized System, Edisi Ketiga, tahun 2002 volume 1,Halaman 158 terdapat 2 (dua) hal yang menentukan apakah suatu produk merupakanmakanan olahan sebagaimana yang dimaksud dalam HS 1901.10.29.00 atau tidak,sebagai berikut:The preparations of this heading may be distinguished from the products of heading04.01 to 04.04 in that they contain, in addition to natural milk constituents, otheringredients not permitted in the products of those

Du Toit mengutip pendapat Voge/ dalam menjawabpertanyaan tersebut (du Toit, halaman 183), sebagai berikut:Where OECD member States conclude tax treaties following the text of theModel Convention, it is presumed that those states want the Treatyprovision to convey the meaning intended by the Model Convention and itsCommentary, as long as no particular circumstances indicate to thecontrary,Vogel (halaman 562) menyatakan bahwa the first and foremost reason whythe term cannot be interpreted by reference

Du Toit mengutippendapat Voge/ dalam menjawab pertanyaan tersebut (du Toit,halaman 183), sebagai berikut:Where OECD member States conclude tax treaties following thetext of the Model Convention, it is presumed that those states wantthe Treaty provision to convey the meaning intended by the ModelConvention and its Commentary, as long as no particularcircumstances indicate to the contrary.

No. 226/B/PK/PJK/2010.The preparations of this heading may be distinguished from the products ofheading 04.01 to 04.04 in that they contain, in addition to natural milkconstituents, other ingredients not permitted in the products of those earlierheadings. Thus heading 19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g.

No. 237/B/PK/PJK/2009.constituents, other ingredients not permitted in the products of those earlierheadings. Thus heading 19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g.