ketidakdatangan Penggugat tersebutdisebabkan oleh sesuatu halangan yang sah, maka Majelis Hakim berpendapatbahwa Penggugat tidak bersungguhsungguh dengan permohonannya dankarena itu berdasarkan Pasal 148 R.Bg. cukup beralasan untuk menggugurkangugatan Penggugat tersebut;Menimbang, bahwa ketidaksungguhan Penggugat tersebut dalamberperkara sejalan pula dengan pendapat ulama fikin yang terdapat dalam kitabAhkam AlQur'an yang diambil alih menjadi pertimbangan Majelis Hakim yangberbunyi sebagai berikut :Shall

pihak tidak bersedia lagi meneruskankehidupan rumah tangga dengan pasangannya, maka akan sulit untukmencapai visi dan misi membentuk rumah tangga yang sakinah, mawadah danrahmah, dan Majelis Hakim menilai perceraian lebin maslahat untuk keduabelah pihak dibandingkan meneruskan perkawinan itu sendiri;Menimbang, bahwa Majelis Hakim perlu mengambil alih pendapat Dr.Musthafa As Sibai dalam Kitab Al Marah bainal Figh wal Qanun halaman 100sebagai berikut :Anh aly Ge dad Lilac gl pally GRAN ao ay Ase jll shall

al oes Sl eke On Aaa 9 5) Ad Shall cet GF ll yo ail Lydd gh GIS alesJ) sy 5 Ais Lebel) dae apy Atleal jal Sy pb Logie aly US) cigy allArtinya : Sesungguhnya kehidupan suami isteri tidak akan tegak denganadanya perpecahan dan pertentangan, selain itu justru akan menimbulkanbahaya yang serius terhadap pendidikan anakanak dan perkembanganmereka, dan tidak ada kebaikannya mengumpulkan dua orang yang salingmembenci.

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the wu per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Subject to Note 3 to this Chapter :(a) The material of the upper shall be taken to be the constituent material having the greatestexternal surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface arca in contact with the ground, no account being taken of accessories or reinforcementssuch

Sebagaimana diatur di dalam Memo 2 Basis of Settlement in caseswhere damage to an insured item can be repaired the Insurers shall payexpenses necessarily incurred to restore the damaged item to its former state ofserviceability plus the cost of dismantling and reerection incurred for thepurpose of effecting the repairs as well as ordinary freight to and from a repairshop, customs duties and dues, if any, to the extent such expenses have beenincluded in the sum insured.

If the repairs are executed at a workshop owned bythe Insured, the Insurers shall pay the costs of materials and wages incurred forthe purpose of the repairs plus a reasonable percentage to cover overheadcharges. (Bukti T.04) ;No deduction shall be made for depreciation in respect of parts replaced, but thevalue of any salvage shall be taken into account.

The parties acknowledge and agree that:(a) anv dispute arising under, out of or in connection with theseterms and conditions (including any questions regarding itsexistence, validity or termination or any unlawful act), shall bereferred to and finally resolved by arbitration in Singapore inaccordance with the Arbitration Rules of the Singapore InternationalArbitration Centre ("SIAC") . .Terjemahan bahasa Indonesianya adalah sebagai berikut:"18. Penyelesaian Sengketa.

Pengadilanharus meruiuk Para pihak untuk menyelesaikan sengketanya di arbitrase.Berikut kutipannya :"The court of a Contracting State, when seized of an action in a matter inrespect of which the parties have made an agreement within the meaningof this article, shall, at the request of one of the parties, refer the parties toarbitration, unless it finds that the said agreement is null and void,inoperative or incapable of being performed."

(f) Putusan Mahkamah Agung No. 794 KIS1p/1982 tanggal 27 Januari1983, yang pada pokoknya menyatakan:"Memperhatikan Policy No. 49100137108 tanggal 10 Agustus 1978(surat bukti P. 1) di bawah bagman tentang Conditions telah diuraikanbahwa all differences arising out of this Policy shall be referred to thedecision of an arbitrator to be appointed in writing by the parties indifference or if they cannot agree upon a single arbitrator.Menimbang, bahwa dengan demikian Pengadilan Negeri tidakberwenang untuk

Without prejudice to any other rights to which it may be entitled,either party may give written notice to the other terminating this Agreementwith immediate effect if:13.2.1 the other patty commits a material breach of this agreement, andeither that breach is incapable of remedy or the other party shall havefailed to remedy that breach within thirty (30) days after receiving writtennotice requiring it to remedy the breach."

84.Demikian halnya Pasal 14.2 NEDA menyebuikan: "The termination orexpiry of this Agreement shall not of itself give rise to any liability on thepart of the Company to pay any compensation to the Distributor for loss ofprofits or good will".

Nomor 444 k/Pdt.SusHKI/201610.11.12.Utama;Bahwa Distributor Agreement tersebut telah diakhiri pada tanggal 12 Juli2007 atau setidaktidaknya tidak diperpanjang lagi berdasarkan Pasal/Angka 10 alinea kesatu Distributor Agreement,Bahwa dalam huruf k Distributor Agreement tertulis kewajiban Tergugatsebagai berikut: "Distributor shall acknowledge at all times Company'sexclusive right, title, and interest in and to its patents and trademarks andshall not at any time do or cause to he done any act contesting

Distributor shall notrepresent that it has any ownership interest in company's trademarks orregistrations thereof. Distributor shall, in every reference to thetrademarks in advertising or elsewhere, cleary indicate company'sownership of the trademarks."

However, such interest may also be taxed in the State in which it arisesand according to the laws of that State, but if the Beneficial Owner of theinterest is a resident of the other State, the tax so charged shall notexceed 10 per cent of the gross amount of the interest.3.

Notwithstanding the provisions of paragraph 2, interest ansing in one ofthe two States shall be taxable only in the other State to the extent thatsuch interest is derived by:(i) the Government of the other State, including political subdivisions andlocal authorities thereof; or(ii) the Central Bank of the other State; or(iii) a financial institution owned or controlled by the Government of theother State, including political subdivisions and local authoritiesthereof; or(iv) any resident of the other

Notwithstanding the provision of paragraph 2, interest arising in one of theother Stares shall be taxable only in the other State if the Beneficial Ownerof the interest is a resident of the other State and if the interest is paid on aloan made for a period of more than 2 years or is paid in connection withthe sale on credit of any industrial, commercial or scientific equipment.5.

The competent authorities of the two States shall by mutual agreementsettle the mode of application of paragraphs 2, 3 and 4.Bahwa Pemohon Peninjauan Kembali (Semula Terbanding) melakukankoreksi positif Dasar Pengenaan Pajak (DPP) Pajak Penghasilan Pasal 26berupa bunga pinjaman sebesar Rp101.155.950.000,00 karena pada saatHalaman 17 dari 37 halaman Putusan Nomor 1020/B/PK/PJK/2016pemeriksaan diketahui berdasarkan hasil pertukaran informasi dengan pihakotoritas Belanda, dapat disimpulkan pihak Dupoer

Commentary on Article 11 Paragraph 17Any provision of this Convention conferring an exemption from, or areduction of tax shall not apply if more than 50 per cent of suchincome is used to satisfy claims by such persons (including interest,royalties, development, advertising, initial and travel expenses, anddepreciation of any kind of business assets including those onimmaterial goods and processes),8. 2.

Corporate Facility Agreement (P1)menyakan:In the event the Borrower fails to pay when due any sum which it may owe the Bankand the Bank shall commence legal proceedings to recover such sum, the Borrower willfurther pay the Bank all advances, charges, costs and expenses, including all lawyers'and other legal costs on a lawyer and client basis, incurred or pid the Bank inexercising any right, power or remedy conferred by this Lent, or in the enforcementthereof shall become a part of the indebtedness

secured hereunder and shall be paid tothe Bank by the Borrower immediately and without demand."

(z) provide to Counterparty a stement showing, in monable detail,such calculations and notify the Counterparty ofthe date on which such net amount (the"Settlement Amount" shall be payable (the "Settlement Date");Yang terjemahan bebasnya adalah:Pada atau sesegera mungkin setelah penentuan Eariy Termination Date, HSBC akan...

(z) provide to Counterparty a stement showing, inreanasonable detail, such calculations and notify the Counterparty of the date on whichsuch net amount (the "Settlement Amount" shall be payable (the "Settlement Date");yang terjemahan bebasnya adalah:Pada atau sesegera mungkin setelah penentuan Early Termination Date, HSBC akan...

Ultimately, the Client shall be solelyHal. 43 dari 64 Hal. Put. No. 730 K/Pdt/2012responsible for identifying and agreeing to any other risks that may beapplicable to it in entering into this Transaction;Market RiskMany factors can affect the performance of a transaction, including thepolitical and economic environment, business conditions, investorsentiment and confidence.

the contrary by the Statesconcerned, or anyother form of corporal punishment atau apabila diterjemahkanbahwa Hukuman Negara pantai yang dijatuhkan terhadap pelanggaranperaturan perundangundangan perikanan di zona ekonomi eksklusif tidak bolehmencakup pengurungan, jika tidak ada perjanjian sebaliknya antara Negaranegara yang bersangkutan, atau setiap bentuk hukuman badan lainnya.Pasal 74 Unclos ayat (1)The delimitation of the exclusive economic zone between Stateswithopposite or adjacent coasts shall

UndangUndang ini tidak berlakubagi tindak pidana di bidang perikanan yang terjadi di wilayah pengelolaanperikanan Republik Indonesia sebagaimana dimaksud dalam Pasal 5 ayat (1)huruf b, kecuali telah ada perjanjian antara Pemerintah Republik Indonesiadengan pemerintah negara yang bersangkutan.Pasal 51 ayat 1Mengatur tentang perlindungan hak perikanan tradisional yang kemudiandinyatakan bahwa Without prejudice to article 49, an archipelagic State shallrespectexisting agreements with other States and shall

Theterms andconditions for the exercise of such rights and activities, including thenature,the extent and the areas to which they apply, shall, at the request of any oftheStates concerned, be regulated by bilateral agreements between them.Suchrights shall not be transferred to or shared with third States or theirnationals. atau dapat diterjemahkan bahwa Tanpa mengurangi arti ketentuanpasal 49, Negara kepulauan harus menghormati perjanjian yang ada denganNegara lain dan harus mengakui hak perikanan

All controversies arising between the parties out of or in relation to thisagreement, including without limitation, any question relative to itsinterpretation, performance validity, effectiveness and the termination of therights or obligations of any party, shall be settled amicably by the partieswherever practicable;13.3.

Share Subscription:3.1.1.Subject to the terms of the Share Subscription Agreement,the Investor shall subscribe for and TPI shall issue tothe Investor, shares in TPI constituting 75% (the initialinvestor stake) of TPIs total issued share capital, postsubscription, on a fully diluted basis (the SubscriptionShares);Terjemahan:3.1. Pengeluaran/Penerbitan Saham:3.1.1.

Subject to the terms of the Share SubscriptionAgreement, the Investor shall subscribe for and TPIshall issue to the Investor, shares in TPI constituting75% (the Initial Investor Stake) of TPIs total issuedshare capital, post subscription, on a fully dilutedbasis (the Subscription Shares);Terjemahan :3.1. Pengeluaran Saham:3.1.1.

All controversies arising between the Parties out of or in relation tothis Agreement, including without limitation, any question relative toits interpretation, performance validity, effectiveness and thetermination of the rights or obligations of any Party, shall be settledamicably by the Parties wherever practicable;13.3.

Selanjutnya dalam Pasal 3.1.1 dan 3.1.2 dariInvestment Agreement dikatakan pula bahwa:ped Share subscription:3.1.1 ..., the Investor shall subscribes for and TPI shall issue to theInvestor, Shares in TPI constituting 75% (the Initial InvestorStake) of TPIs total issued share capital, post subscription, on afully diluted basis (the Subscription Shares)Yang terjemahan adalah:"3.1 Pengambilan bagian atas saham:3.1.1. ..., Investor (Pemohon PK) akan mengambil bagian dan TPI akanmengeluarkan, saham pada

Adapun untuk merealisasikan investment agreement telah diperjanjikan dalamPasal 14.1 investment agreement bahwa Para pihak dalam investmentagreement akan menandatangani dokumendokumen yang diperlukan :14.1 Each Party here to....... shall execute and deliver such furthercertificates, agreements and other documents and take such otheractions as may be reasonably requested to consummate, implement orevidence the transactions contemplated hereby;Yang dalam Bahasa Indonesia artinya:14.1 Setiap Pihak dalam

All controversies arising between the parties out of or in relation to thisagreement, including without limitation, any question relative to itsinterpretation, performance validity, effectiveness and the termination of therights or obligations of any party, shall be settled amicably by the partieswherever practicable;13.3.

This Clause 13 is to be an Arbitration Clause within the meaning of LawNo. 30 of 1999 regarding Arbitration and Alternative Dispute Resolution(August 12, 1999) and shall irrevocably bind the Parties to submit allHal. 19 dari 97 hal. Put. No. 862 K/Pdt/201311.12.13.14.irreconcilable disputes to final and binding arbitration in accordance withsuch law and the provisions herein set forth;Yang dalam Bahasa Indonesia artinya:13.2.

Share Subscription:3.1.1.Subject to the terms of the Share Subscription Agreement,the Investor shall subscribe for and TPI shall issue tothe Investor, shares in TPI constituting 75% (the initialinvestor stake) of TPIs total issued share capital, postsubscription, on a fully diluted basis (the SubscriptionShares);Terjemahan :3.1. Pengeluaran/Penerbitan Saham:3.1.1.

Subject to the terms of the Share SubscriptionAgreement, the Investor shall subscribe for and TPIshall issue to the Investor, shares in TPI constituting75% (the Initial Investor Stake) of TPIs total issuedshare capital, post subscription, on a fully dilutedbasis (the Subscription Shares);Terjemahan :Hal. 49 dari 97 hal. Put. No. 862 K/Pdt/20133.1. Pengeluaran Saham:3.1.1.

Putusan No 97/PDT/2019/PT.DKI10.sengketa.Bahwa pemilihan BANI sebagai forum penyelesaian sengketa secarategasdiatur:Article 15Dispute SettlementAny dispute arising hereunder or connected with this Contract,including a dispute as to the validity or existence of this Contract,Shall be resolved amicably within 30 (thirty) days, failing which, shall thenbe finally resolved by the Indonesian National Board of Arbitration(BANI) in accordance ith the applicable rules of BANI andapplicable laws in the Country

The language of the arbitration shall bein English and the seat of the arbitration shall be in Jakarta, Indonesia. TheParties agree that the arbitration award of BANI shall be final and bindingand hereby irrevocably waive any and all rights of appeal against suchaward.

Dalam Policy No.49/DO/37/08 tanggal 10 Agustus 1978 dibawah bagian tentangconditions telah ditentukanbahwa, alldifferences arising out of thispolicy shall be referred to thedecision of an arbitrator to be appointedin writing by the parties in difference or if any cannot agree upon asingle arbitrator. Dengan demikian PengadilanNegeri tidak berwenang untukmemeriksa dan mengadili perkara ini sesuai Pasal 3Halaman 36 dari 87 Hal.

Limitation ofLiability(b) The total liability of either Party for any claim, loss or damage,whetherin contract, tort (includin ross negligence), orotherwise, arising out of, connected with or resulting from thisPO shall not exceed one hundred percent (100%) of the PO Priceagreed by the Parties.Terjemahannya dalam Bahasa Indonesia:9.

Limitation ofLiability(a) Neither Party shall be liable to the other Party for any lossofprofit or revenues, loss of opportunity, loss of goodwill or reputation,loss of data or information, loss of interest, downtime loss, cost ofinterrupted operation, anticipated saving, special damages be itforeseeable or otherwise, and/orany indirect or consequentiallosseswhatsoever. Terjemahannya dalam bahasa Indonesia:"9. Batasan TanggungJawabHalaman 74 dari 87 Hal. Putusan No 97/PDT/2019/PT.DKI135.136.

Members shall provide for the protection of independepentlycreated industrial designs that are new or original. Members mayprovide that designs are not new or original if they do notsignificantly differ from known designs or combinations of knowndesign feature. Members may provide that such protection shall notextend to designs dictated essentially by technical or functionconsiderations ...

No.849 K/Pdt.Sus/201112.13.Members shall provide for the protection of ... etc. Membersmay provide that designs are not new or original if they do notsignificantly differ from known designs or combinations of knowndesign feature. Members ... ect.

Pasal XX dari Perjanjian Distribusimewajibkan Para Pihak untuk menyelesaikan segala sengketa mengenaipelaksanaan maupun pemutusan Perjanjian Distribusi melalui arbitrase diSingapura (vide Exclusive Distribution Agreement tanggal 10 Juli 2009 yangditandatangani oleh Penggugat dan Tergugat ("Perjanjian Disthbusi")), sebagaimana dikutip di bawah ini;"Any disputes or differences arising out of or in connection with this contract,including any question regarding its existence, validity or Termination, shall

Pasal XX Perjanjian Distribusi menyebutkan :"This Agreement shall be governed by and construed in accordance with the laws of Singapore"; Terjemahan bahasa Indonesianya berbunyi:Perjanjian ini diatur dan harus ditafsirkan menurut ketentuan hukum Singapura;Dalih Penggugat yang mengutip Pasal 1266 dan Pasal 1267 Kitab UndangUndang Hukum Perdata (KUHPerdata") jelasjelas tidak relevan dalamperkara ini mengingat Perjanjian Distribusi tunduk pada hukum Singapura; dan bukan pada hukum Indonesia ;Terlebih

Pasal XX PerjanjianDistribusi menentukan bahwa : "This Agreement shall be governed by and construed in accordance with the laws of Singapore;Terjemahan bahasa Indonesianya berbunyi: Perjanjian ini diatur dan harus ditafsirkan menu rut ketentuan hukum Singapura";Dengan demikian, maka sudah sangat jelas bahwa ketentuan Pasal 1266 dan 1267KUHPerdata tidak dapat diaplikasikan atau diberlakukan terhadap PerjanjianDistribusi karena perjanjian tersebut diatur berdasarkan ketentuan hukumSingapura.

tidak berhak untuk mendapatkan ganti rugi atau kompensasi";Pasal 11.3.6 (Paragraf pertama dan kedua) Perjanjian Distribusi mengatur bahwa:"Upon expiration or termination of the present Agreement, for any reasonwhatsoever, the Distributor shall not be entitled to any damages, indemnity orcompensation whatsoever.

No payment or indemnity for loss of good will,anticipated sales, prospective profits, etc shall be due to the Distributor"; Terjemahan bahasa Indonesianya berbunyi:Setelah berakhirnya atau terjadinya pengakhiran Perjanjian ini, maka denganalasan apapun juga, Distributor tidak berhak untuk mendapatkan ganti rugi ataukompensasi apapun.

Lebih lanjut, SKD Nordea BankFinland Plc, Singapore Branch (Finlandia), SKD Skandinaviska EnskildaBanken (Swedia) dan SKD Mizuho Corporate Bank (Jepang) telah PemohonBanding serahkan pada saat proses pemeriksaan;Bahwa berdasarkan Pasal 7 ayat (1) Perjanjian Penghindaran PajakBerganda (Tax Treaty) antara Indonesia dan Swedia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other ContractingState through

a permanent establishment situated therein";Bahwa Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda (TaxTreaty) antara Indonesia dan Finlandia, diatur bahwa:"The profits of an enterprise of a Contracting State shall be taxable only inthat State unless the enterprise carries on business in the other ContractingState through a permanent establishment situated therein";Bahwa lebih lanjut, Pasal 7 ayat (1) Perjanjian Penghindaran Pajak Berganda(Tax Treaty) antara Indonesia dan Jepang, diatur bahwa

:"The profits of an enterprise of a Contracting State shall be taxable only inthat Contracting State unless the enterprise carries on business in the otherContracting State through a permanent establishment situated therein";Halaman 12 dari 48 halaman.

Putusan Nomor 1874/B/PK/PJK/2017Bahwa lebih lanjut, dalam perjanjian ICTA, disebutkan juga bahwa:"interest shall be construed so as to include any financing charge or cost(howsoever described but excluding other fees, commitment commission, costsor expenses) calculated with respect to the amount of any indebtedness forborrowed money and anyperiod for which such indebtedness is outstanding";Bahwa sebagai tambahan, dalam kutipan website Bank BNI (www.bni.co.id)sehubungan dengan pengertian dan tugas

pembayaran biaya agency fee danTrustee fee yang dilakukan oleh Pemohon Banding berdasarkanfee letter yang merupakan penetapan biaya atas jasa jasa yangdiberikan oleh Technical Committee, Insurance Coordinator,Intercreditor Agent, Facility Agents, Security Agent, Trustee danAccount Banks yang bertindak dalam kapasitasnya yang hakdan kewajiban masingmasing penerima penghasilan diaturdalam Bagian 13 mengenai Ketentuan Agen Umum danRekening Bank ICTA Terjemahan, yang juga telah menentukanbahwa:"interest shall

For the purposes of this Chapter, a good shall be treated as anoriginating good if it is either:(a) Wholly produced or obatained in a Party as provided in Article3 (Goods Wholly Produced or Obtained); ...Pada Article 3 dijelaskan sebagai berikut:Article 3Goods Wholly Produced or ObtairtedFor the purposes of Article 2.1 (a) (Originating Goods), the followinggoods shall be considered as wholly produced or obtained:(b) live animals born and raised in a Party;Sehingga dapat diartikan bahwa barang yang

For the purposes of this Chapter, a good shall be treated asan originating good if it is either :(a) Wholly produced or obatained in a Party as provided inArticle 3 (Goods Wholly Produced or Obtained),.......: :Pada Article 3 dijelaskan sebagai berikut :Article 3Goods Wholly Produced or ObtainedFor the purposes of Article 2.1(a) (Originating Goods), thefollowing goods shall be considered as wholly produced orobtained:(b) live animals born and raised in a Party;Sehingga dapat diartikan bahwa barang

Nomor 1991 K/Pdt/2014of Indonesia, provided that all disputes hereunder or conceringany of the subject matter hereof shall be finally settled under theRules of Conciliation and Arbitration of the International Chamberof Commerce by three arbitrators appointed in accordance withthe Rules all of whom shall have internationally recognizedqualifications for such appointment together with a substantialbackground of business experience."

Novation Agreement 2002Governing Law and Dispute Resolution.This Agreement and theperformance hereof shall be governed by the laws of theRepublic of Indonesia. Any dispute arising hereunder that directlyinvolves PT LT shall be resolved in the manner set forth inSection 9.7 of the Joint Venture Agreement.cetak tebal oleh Para Tergugat dengan tujuan penegasanTerjemahan Tersumpah Pasal 6.4. Novation Agreement 2002 olehPenterjemah Tersumpah Drs. Andrew BudiyantoHal. 36 dari 50 hal. Put.

Nomor 1376/B/PK/PJK/2016Interest derived from sources within one of the ContractingStates by a resident of the other Contracting State may be taxedby both Contracting States.The rate of tax imposed by one of the Contracting States oninterest derived from sources within that Contracting State andbeneficially owned by a resident of the other Contracting Stateshall not exceed 10 percent of the gross amount of such interest.Notwithstanding paragraphs 1 and 2, interest arising in one ofthe two States shall

be taxable only in the other State to theextent that such interest is derived by:i. the Government of the other State, including politicalsubdivisions and local authorities thereof, orii. the Central Bank of the other State; oriit. a financial institution owned or controlled by theGovernment of the other State, including politicalsubdivisions and local authorities thereof.Paragraph 2 shall not apply if the recipient of the interest, being aresident of one of the Contracting States, has a permanentestablishment

Insuch a case the provisions of Article 8 (Business Profits) orArticle 15 (Independent Personal Services) shall apply;Where any amount designated as interest paid to any relatedperson exceeds an amount which would have been paid to anunrelated person, the provisions of this Article shall apply only toso much of the interest as would have been paid to an unrelatedperson.

Selanjutnya diambil alin sebagai pertimbangan Majelis Hakimtingkat banding, sebagai berikut:Asa 9 Ai) joel 5 slag) ol nl shall le UY alps GeArtinya : Anak itu dilahirkan dalam kondisi fitrah (menerima apa yang datangkepadanya) maka disebabkan kedua ibu bapaknya dia menjadiYahudi, dia menjadi Nasrani dan dia menjadi Majusi;Menimbang, bahwa dalam hal pemeliharaan anak yang harusdiperhatikan adalah kepentingan yang terbaik bagi anak.

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b to this Chapter).

In such cases, the u per shall be considered to be thatportion of the shoe which covers the sides and ann of the foot.