Putusan Nomor 1825/B/PK/Pjk/201812.13.14.Explanatory Notes, Fifth Edition , Volume 3, dinyatakan: TheHeading covers, inter a/la:(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 of which,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 in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena

Putusan Nomor 1569/B/PK/Pjk/201811.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Filth Edition , Volume 3, dinyatakan: TheHeading covers, inter alia:(m) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(n) Clogs without quarter or counter, the uppers of which areproduced In one piece usually attached to the base or platformby nveting;(0) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece

or assembled other than bystitching, are attached to the sole by stitching;(p) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(q) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(r) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang

Putusan Nomor 806/B/PK/PJK/2013merchandise of the same kind as those sold, or from other business transactions of thesame kinds as those effected, through the permanent establishment;a Where a resident of one of the Contracting States carries on business in theother Contracting State through a permanent establishment situated therein, there shallin each Contracting State be attributed to the permanent establishment the businessprofits which would be attributable to such permanent establishment if

such permanentestablishment were an independent entity engaged in the sameor similar activities under the same or similar conditions and dealing whollyindependently with the resident of which it is a permanent establishment;3 In the determination of the business profits of a permanent establishment, thereshall be allowed as deductions expenses which are reasonably connected with suchprofits, including executive and general administrative expenses, whether incurred inthe Contracting State in which

it is a permanent establishment, for the account of that resident;5 Where business profits include items of income which are dealt with separatelyin other articles of this Convention, the provisions of those articles shall, except asotherwise provided therein, supersede the provisions of this Article;Article 12 I Royalties:1 Royalties derived from sources within one of the Contracting States by aresidentof other Contracting State may be taxed by both Contracting States;2 The rate of tax imposed

or other dispositions of any suchproperty or rights to the extent that the amounts realized on such sale,exchange or other disposition for consideration are contingent on theproductivity, use, or disposition of such property or rights;(b) The term "royalties" as used in this Article also includes payments by aresident of one of the Contracting States for the use of, or the right touse, industrial, commercial or scientific equipment, but not includingships, aircraft or containers the income from which

In such a case the provisionsof Article 8 (Business Profits) or Article 15 (Independent Personal Services) shallapply,5 Where any amount designated as a royalty paid to any related person exceedsan amount which would have been paid to an unrelated person, the provisions ot thisArticle shall apply only to so much of the royalty as would have been paid to anunrelated person.

Bahwa pada penjelasan pos 64.02 pada halaman XII 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 areproduced in one piece usually attached to the base or platform byriveting;(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 soleHalaman 9 dari 14 halaman.

Putusan Nomor 151/B/PK/Pjk/2019by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena pada bab 64, pos yang paling tepat untuk sandal jepit dansandal adalah pos 64.02;10.Bahwa menurut Ketentuan Umum Mengintrepretasi Harmonized11.kulitSystem Nomor

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 of which,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;Halaman 9 dari 14 halaman.

not later than31 December 1996 as set forth in Article 1, Definitions, page 31, paragraph2 of the Syndicated Credit Facility Agreement No. 159 (see Exhibit P1)which reads as follows:Scheduled Completion Date: means the date that Project Completion isrequired to occur pursuant to this Agreement, which date shall be not later thanthe 31st (thirty first) day of December 1996 (one thousand nine hundred andninety six), unless the Majority Lenders otherwise agree in writing.6 Whereas total cost incurred

In addition, domicile on which the Cilacap flourmill project is operated is within the jurisdiction of District Court of Cilacap andmost evidences confirming losses suffered by Plaintiff are in the premise ofCilacap flour mill which is within the jurisdiction of District Court of Cilacap.Accordingly, it has been correct to file the legal proceedings of this present civilcase to the District Court of Cilacap which has the competency to examine andjudge this present civil case;11 Whereas furthermore

This is pursuant to Article 1234 jo. 1313 ofIndonesian Civil Code which read as follows:363737Obligation is to give something, to do something, or not to dosomething. (Article 1234 of ICC) Agreement is an act with which one ormore persons bind themselves to one or more other people.

Amendment I No. 19 (see ExhibitPY);Whereas with regard thereto, it is found that CoDefendant sent letter toDefendant III via Nancy Tan regarding cost overrun of the total cost of the39171819project incurring since 31 December 1996 which, as calculated by CoDefendant at early January 1997, amounted to US$ 550,309.

(five hundredfifty thousand three hundred nine United States Dollar) (Exhibit P13);Whereas Defendant III replied CoDefendant's letter on 218t March 1997 viafacsimile (Exhibit P14) which essentially specified Defendant III recognitionof the cost overrun amounting to US$ 393,595.

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, Statement OfReason , Ottawa, December 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.Bahwa 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 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

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

(C) The term outer sole as used in headings 64.01 to 64.05 means that part of the(other than an attached heel) which, when in use, is in contact with the pra. Theeconstituent 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 top of the foot.

The size of the uppers variesvery much between different types of footwear, fran those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals).If the upper consists of two or more materials, classification is determined by theconstituent material which has the preatect external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamenta strips

Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuatdari bahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01dan 64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers ofrubber or of plastics, the uppers of which are neither fixedto the sole nor assembled by stitching, riveting, nailing,screwing, plugging or similar processes.64.02 Other footwear with outer soles and uppers of rubber orplastics.Halaman 18 dari 28 halaman.

Torder that the respondents must pay my fees, which I settle in the totalamount of 12,175 plus VAT if applicable (which includes the costs ofthe award on Jurisdiction), together with expenses of 340.75; and thatif the claimant has paid those fees and expenses in the first sentence, it isentitled to immediate reimbursement by the respondents;"Dengan terjemahan sebagai berikut:"VIPutusanUntuk alasanalasan yang dikemukakan di atas, saya memutuskan sebagaiberikut:a.

For the reasons set out above paragraph 71 of my award is amended to readas follows (the only changes being to subparagraphs (f) and (g):a I declare that the Exclusive licence agreement between the parties dated 23January 2007 ("the Agreement") is a valid agreement which is binding on the parties;b I confirm the declarations made in my award on Jurisdiction dated 14 June2010, namely that:i.

I order that the respondents must pay my fees, which I settle in the totalamount of 12,175 plus VAT if applicable (which includes the costs of theaward on Jurisdiction), together with expenses of 340.75; and that if theclaimant has paid those fees and expenses in the first sentence, it is entitledto immediate reimbursement by the respondents";Dengan terjemahan sebagai berikut:"VIPutusan Yang Diubah13.

Pasal V butir (e) menyatakan bahwa pelaksanaan suatu putusan ArbitraseInternasional dapat ditolak apabila putusan Arbitrase Internasional tersebut telahdibatalkan oleh:"a competent authority of the country in which, or under the law of which, thataward was made";Terjemahannya dalam Bahasa Indonesia adalah sebagai berikut: "Lembaga yangberwenang di Negara di mana, atau berdasarkan hukum mana putusan tersebutdijatuhkan";15. Putusan Arbitrase IDSR 129100009 dijatuhkan di London, Inggris.

, or under the law of which, thata ward was made;Terjemahannya dalam Bahasa Indonesia adalah sebagai berikut:Lembaga yang berwenang di Negara di mana, atau berdasarkan hukum manaputusan tersebut dijatuhkan";3.

To C6 RM 103,333,546 by RI, R2, and R3 for which they are jointly and severallyliable.2. To C6 RM 210,884,780 by R3 to the intent that its liability will be reduced by anypayment made under 1.3. To C7 US$ 5,773,134 by Ri, R2, and R3 for which they are jointly and severallyliable.4. To C7 US$ 15,659,174 by R3 to the intent that its liability will be reduced by anypayment made under 3.5. To 08 US$ 59,327,055 by Ri, R2, and R3 for which they are jointly and severallyliable.6.

Excluding the PeriodTwo charges reduces the claim to US$18,772,638 US$18, 762,836 of which RI andR2 are liable for 49% (JS$9 98694) (US$9, 193,790).Satelite Reception Equipment:C8 is entitled to recover the full amount of its claim (US$19,907,793) against R3.Excluding the Period Two charges (4$90&9) (US$5,316,266) the total claim is US$14,311, 724 US$14,591,527.

RI and R2 are liable for 49% of this amount which isUS$77042744 US$7,149,848.FOLLOWING OUR CONCLUSIONS IN PART THREE THE TRIBUNAL AWARDSAND ORDERS THAT RESTITUTION SHOUD BE MADE AND PAID ASFOLLOWS:To C8 US$591327O55 US$59,459,258 by RI, R2 and R3 for which they are jointlyand severally liable.Terjemahan Resmi Dalam Bahasa Indonesia:Saluran PerubahhaluanNilai total (tidak termasuk pajak) yang dituntut atas 21 saluran perubah haluan yangdiperoleh dari para pembeli lisensi pihak ketiga adalah US$22,741,577

These are large sums but there large sums at stake in the reference which has(until now) been very hard fought at every stage. The issues were complex and thedocuments voluminous. The Tribunal see no reason to reduce any award for costssimply on the basis that the amounts claimed are excessive.19.

To C6:RM35,974,386 by RI, R2 and R3 for which they are jointly and severallyliable.ii. Further, to C6: RM73,417, 116 by R3 to the intent that its liability will bereduced by any payment under (1).iii. To C7: US$1,397,493 by R1, R2 and R3 for which they are jointly and severallyliable,iv. Further, to C7: US$4,123,497 by R3 to the intent that its liability would bereduced by any payment under (iii ).v. To C8 US$14,531,934 by R1, R2 and R3 for which they are jointly and severallyliable.vi.

Keempat, in casu Branch Profit Tax, memilikiketerkaitan hubungan hukum (innerlijke samenhang) antara KontrakBagi Hasil (Production Sharing Contract) dengan P3B Indonesia Inggrissebagaimana yang dimuat dalam Article 10.7 yang menyatakan bahwa:Not with standing any other provisions of this Agreement, where acompany which is a resident of a Contracting State, having a permanentestablishment in that Contracting State, derives profits through of thepermanent establishment, such profits may be taxed (in

an addition to betax which would be chargeable on those profits if they were the profits ofa company which was a resident of that other Contracting State) inaccordance with the laws of the Contracting State, but the rate of tax soimposed shall not exceed 10 per cent of the profits of the permanentestablishment after payment of the income tax on those profits;Halaman 5 dari 11 halaman.

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 XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, 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 of which,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

Nomor 1460 K/Pdt/2017conflicts which may arising between them in connection with thisAgreement amicably by mutual and good faith consultation,conciliation, and cooperation2.

Bahwa Indonesia telah sepakat dan oleh karenanya telahmeratifisir Konvensi New York 1958, Pasal Il ayat 1, New YorkConvention on the Recognition and Enforcement of Foreign ArbitralAwards (1958) menyatakan:Each Contracting State shall recognize an agreement in writingunder which the parties undertake to submit to arbitration all or anydifferences which have arisen or which may arise between them inrespect of a defined legal relationship, whether contractual or not,concerning a subject matter capable

Kemudian mengenai' ketentuan ini terdapat komentarsebagaimana disebutkan pada bagian 3.4.1. sampai dengan 3.4.3dalam buku Civil Procedure, Volume 1, Spring 2002, London, Sweet &Maxwell:Grounds (a) and (b) of Rule3.4 (2) cover statements of case which areunreasonably vague, incoherent, vexatious, scurrilous or obviously illfounded another case which do not amount to a legally recognizableclaim or defence...

Statements of case which are suitable fro strikingout on ground (a) include those which raise an unwinnable case wherecontinuance of the proceedings is without any possible benefit to therespondent and would waste resources on both sides (Harris v. BoltBurden 2000 L.T.L., February 2, 2000,CA). A claim or defence may bestruct out as not being a valid claim or defence as a matter of law (PriceMeats Ltd. v.

Selanjutnya pengertian dari suatu Vexatious Litigation dalam bukuGilbert Law Summaries, Pocket Size, Harcourt Brace Legal andProfessional Publications, Inc., 1997, halaman 1997 dinyatakan:Proceeding instituted which is not bona fide, but which Is instituted withoutprobable cause, maliciously, or intended to harass the opponent;Terjemahan Bahasa Indonesia oleh Penerjemah tersumpah:Suatu proses pemeriksaan pengadilan yang diadakan secara tidakbenar, yang mana diadakan tidak berdasarkan suatu alasan

Alasan banding untuk masingmasing proyek adalah sebagai berikut:1.Proyek PISP (Participatory Irrigation Sector Project);Dalam kontrak disebutkan halhal sebagai berikut:This Contract (hereinafter called the "Contract") is made on the 6th day of themonth of December, 2006 between, on the hand, Directorate General ofWater Resources (DGWR), Ministry of Public Works, Republic ofIndonesia (hereinafter called the "Client") and, on the other hand a JointVenture consisting of the following entities, each of which

DDC Consultants(hereinafter collectivelly called the "Consultant);Sedangkan dalam General Condition of Contract juga dijelaskan bahwa"Joint Venture" means a Consultant which compries two or more Peartnerseach of wich will be jointly and severally liable to the Client for all theConsultant's obligations under the Contract;a) Dasar Hukum: UndangUndang Nomor 18 Tahun 2000 tentang PerubahanKedua Atas UndangUndang Nomor 8 Tahun 1983 tentang PajakPertambahan Nilai Barang Dan Jasa Dan Pajak Penjualan AtasBarang

Proyek PISP (Participatory Irrigation Sector Project);Dalam kontrak disebutkan halhal sebagai berikut:This Contract (hereinafter called the "Contract") is made on the 6th day of themonth of December, 2006 between, on the hand, Directorate General ofWater Resources (DGWR), Ministry of Public Works, Republic ofIndonesia (hereinafter called the "Client") and, on the other hand a JointVenture consisting of the following entities, each of which will be jointly andseverally liable to the Client for all

DDC Consultants(hereinafter collectivelly called the "Consultant);Sedangkan dalam General Condition of Contract juga dijelaskan bahwa"Joint Venture" means a Consultant which compries two or more Peartnerseach of wich will be jointly and severally liable to the Client for all theConsultant's obligations under the Contract;a) Dasar Hukum:UndangUndang Nomor 18 Tahun 2000 tentang PerubahanKedua Atas UndangUndang Nomor 8 Tahun 1983 tentang PajakPertambahan Nilai Barang Dan Jasa Dan Pajak Penjualan AtasBarang

Putusan Nomor 121/B/PK/Pjk/2019Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading 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 areproduced in one piece usually attached to the base or platform bynveting;(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 soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers)12.

Putusan Nomor 1489/B/PK/Pjk/201911.12.13.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 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 in one piece (for example,bathing slippers)Bahwa dengan Explanatory Notes,

or capital of an enterprise ofa Contracting State and an enterpriseof the other Contracting State,where such related persons (2)make arrangements or impose conditions between themselves and in eithercase condifions are made or Imposed between the two enterpnses in theircommercial or financial relations @)which differ from those which would be made between independententerprises (4)then any profits which would, but tor those conditions, have accrued to one ofthe enterprises, but by reason of those

Its conclusions areset out in the report entitled Transfer pricing Guidelinesfor Multinational Enterorises and Tax Administrations,which is periodically updated to reflect the progress ofthe work of the Committee in this area. That reportrepresents internationally agreed principles and providesguidelines for the application of the arm's length principleof which the Article is the authoritative statement."

Article 9provides:(When) conditions are made or imposed between the two (associated) enterprises in theircommercial or financial relations which differ from those which would be made betweenindependent enterprises, then any profits which would, but for those conditions, have accruedto one of the enterprises, but, by reason of those conditions, have not so accrued, maybeincluded in the profits of that enterprise and taxed accordingly." bahwa commentary Article 9 OECD Model dan UN Model: Article 9

differ fromthose which would be made between independententerprises).

It is now clarified asreasonable cost, which should include the direct costssuch as raw materials, indirect costs such as repair andmaintenance which may be allocated among severalproducts, and operating expenses such as selling,general, and administrative expenses. (Bukti PK42)Terjemahannya:Dalam penerapan metode biaya plus adalah pentinguntuk menentukan biaya dengan benar.

differ from those which would be made between independententerprises (4)then any profits which would, but for those conditions, have accnyed to one ofihe enterprises, but, by reason of those conditions, have not so accrued,maybe included in the profits of that enterprise and taxed accordingly.

Itsconclusions are set out in the report entitled TransferPricing Guidelines for Multinational Enterorises andTax Administrations, which is periodically updated toreflect the progress of the work of the Committee inthis area. That report represents internationallyagreed principles and provides guidelines for theapplication of the arm's length principle of which theArticle is the authoritative statement."

Article 9provides:(When) conditions are made or imposed between the two (associated) enterprises in theircommercial or financial relations which differ from those which would be made betweenindependent enterprises, then any profits which would, but for those conditions, haveaccrued to one of the enterprises, but, by reason of those conditions, have not so accrued,may beincluded in the profits of that enterprise and taxed accordingly."

Putusan Nomor 376/B/PK/PJK/2015included in the profits of that enterprise and taxed accordingly), hanyaapabila Termohon Peninjauan Kembali telah menemukan buktiperbedaan antara transaksi perkara a quo dengan transaksi antarapihakpihak independen (which differ from those which would be madebetween independent enterprises).

differ from those which would be made between independententerprises (4)then any profits which would, but for those conditions, have accrued to oneof the enterprises, but, by reason of those conditions, have not soaccrued,may be included in the profits of that enterprise and taxed accordingly.

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:(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 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

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 of which,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