:

1. Declaring Defendant Hasannudin als Hasan als Udin bin Minak Bumi Rahman has been proven lawfully and convincingly guilty of the criminal offence of "Theft under incriminating circumstances";
2. Criminalizing the accused by therefore with imprisonment for 2 (two) years;
3. Set the period of arrest and the detention which

has been served by the Defendant is deducted entirely from the criminal offence which Dropped;

(A) Footwear may range from sandals with pee consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

Chapter, the term footwear does not, however, include disposable foot orshoe coverings of flimsy material (paper, sheeting of plastics, etc.) without applied soles.are classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

These productsare classified acco nting to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

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.

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

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.

Dividends paid by a company which is a resident of a ContractingState to a resident of the other Contracting State may be taxed in thatother State.2.

However, such dividends may also be taxed in the Contracting Stateof which the company paying the dividends is a resident andaccording to the laws of that State, but if the recipient is thebeneficial owner of the dividends the tax so charged shall not exceed:(a) 10% of the gross amount of the dividends if the beneficial owneris a company (other than a partnership) which holds directly atleast 25% of the capital of the company paying the dividends,(b) 15% of the gross amount of the dividends in all

other cases,The competent authorities of the Contracting States shall bymutual agreement settle the mode of application of theselimitations,This paragraph shall not affect the taxation of the company inrespect of the profits out of which the dividends are paid.3.

The term "dividends" as used in this Article means income fromshares, Jouissance shares or "jouissance" rights, mining shares,founders shares or other rights, not being debtclaims, participatingin profits, as well as income from other corporate rights which issubjected to the same taxation treatment as income from shares bythe laws of the State of which the company making the distribution isa resident.bahwa dalam persidangan, Majelis menanyakan kepada Pemohon Bandingmengapa COD tidak disampaikan

of this Chapter, the term footwear does not, however, include disposable foot orshoc coverings of flimsy matcrial (paper, sheeting pi Biassics. etc.) without applied soles hese productsare classified according to their constituent materialCA) Pootwear ma from sandals with uppers consisting si raply oS adjustable laces orribbons toa thas baots (the uppers of which cower the leg and t igh. nd which may hawestraps, ctc., for fastening the uppers to the waist for better support).

oes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For the purposes of this Chapter, the term footwear does not, however, include disposable foot orshoe cowerin: of flimsy material (paper, sheeting of plastics, etc.) without applied soles.

These productsare classified according to their constituent material,(4) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may haveStraps, ctc., for fastening the uppers to the waist for better support).

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).

be considered to be thatportion of the shoe which covers the sides and top of the foot.

These productsare Classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces or(C)(D)ribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

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 w per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

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 upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Putusan Nomor 4137/B/PK/Pjk/2019GENERALWith certain exceptioms (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear (i ncluding Overs oes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For the purposes of this Chapter, the term footwear does not, however, include cisposable foot orshoe cowverin of flimsy

(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may haveStraps, etc., for fastening the uppers to the waist for better support).

In such cases, the upper 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, ftcen those covering the foot and the wholeleg, including the thigh (for ke 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 preatert external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or omamenta strips oredging

Alas kaki dilengkapi logampelindung jari Alas kaki lainnya: Menutupi mata kaki tetapitidak menutupi lututLainlain Waterproof footwear with outer soles and uppers of rubber or of plastics,the uppers of which are neither fixed to the sole nor assembled by Stitching, riveting, nailing, screwing, plugging or similar processes.

dated October 8, 2018 inconjunction with the Civil Case No.1871 K/PDT/ 2016, which wasadjudicated by the Supreme Court of Indonesia on October 17, 2016 inConjunction with The Verdict of the High Court of Denpasar No.132/PDT/2015/PT.Dps dated October 7, 2015 in Conjunction with TheVerdict of the District Court of Denpasar No. 244/PDT.G/2014/PN.Dps,Hal 3 dari 51Putusan Nomor : 1200/Pdt.Bth/2019/PN.DPSdated January 15, 2015, in which the Plaintiff in Opposition has the positionas the Defendant III

Jo Nomor6/ EKS/ 2018/ PN.Dps tertanggal 16 April 2018 yang diletakkan di atas hartapribadi milik Pelawan/ Tergugat Ill adalah perbuatan yang salah dankeliru, oleh karenanya sangat beralasan hukum untuk dibatalkan;Whereas, referring to the Verdict of the Judicial Review Case Number:No.645/PK/Pdt/2018 which was adjudicated by the Supreme Court of theRepublic of Indonesia on October 8, 2018 in conjunction with the CassationCase Number: 1871 K/PDT/2016 which was adjudicated by the SupremeCourt of of

decided by the Supreme Court of the Supreme Courtof the Republic of Indonesia on October 8, 2018 juncto the Civil caseNo.1871 K / PDT / 2016 which was decided by the Supreme Court of theRepublic of Indonesia on October 17, 2016 Jo.

PutusanPengadilan Negeri Denpasar No. 244/PDT.G/2014/PN.Dps tertanggal 15Januari 2015 adalah sebagai berikut :That it is true that the case in the Case Review with Case Register No.645 /PK / Pat / 2018 which has been decided by the Supreme Assembly of theSupreme Court of the Republic of Indonesia on October 8, 2018 inconjunction with Civil Case No.1871 K / PDT / 2016 dated which has beendecided by the Supreme Court. RI on 17 October 2016 Jo.

was decided by the Supreme Council ofthe Supreme Court of the Republic of Indonesia on 8 October 2018 inconjunction with Civil Case No.1871 K / PDT / 2016, dated which wasdecided by the Supreme Court RI on October 17, 2016, as contained inthe Case Review Decision with Case Register No.645 / PK / Pdt / 2018which was decided by the Supreme Assembly of the Supreme Court of theRepublic of Indonesia on October 8, 2018, which ISI AMAR DECIDED asfollows:MEN GADILI/ADJUDICATING1.

Berdasarkan Explanatory Notes, penjelasan mengenai tentangChapter 64 in General, bahwa yang dimaksud footwear (10 jenisalas kaki), sebagai berikut :GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64,01 to 64,05, various types of footwear (including overshoes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For

These productsare Classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

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

17 Oktober 2016,In the Cassation Case Number: 1871 K/PDT/2016 which was adjudicatedby the Supreme Court of of the Republic of Indonesia on October 17,2016,Dengan Amar Putusan:With the Ruling:MENGADILI/ ADJUDICATING Menolak permohonan kasasi dan Pemohon Kasasi : PT.

Jo Nomor 6/ EKS/ 2018/ PN.Dps tertanggal 16April 2018 yang diletakkan di atas harta pribadi milik Pelawan/ TergugatIll adalah perbuatan yang salah dan keliru, oleh karenanya sangatberalasan hukum untuk dibatalkan;Whereas, referring to the Verdict of the Judicial Review Case Number:No.645/PK/Pdt/2018 which was adjudicated by the Supreme Court of theRepublic of Indonesia on October 8, 2018 in conjunction with theCassation Case Number: 1871 K/PDT/2016 which was adjudicated byHal 7 dari 53 halaman, Putusan

was decided by the Supreme Council ofthe Supreme Court of the Republic of Indonesia on 8 October 2018 inconjunction with Civil Case No.1871 K/ PDT / 2016, dated which wasdecided by the Supreme Court RI on October 17, 2016, as contained inthe Case Review Decision with Case Register No.645 / PK / Pat / 2018which was decided by the Supreme Assembly of the Supreme Court ofthe Republic of Indonesia on October 8, 2018, which ISI AMARDECIDED as follows:MENGADILI/ADJUDICATING1.

Jo Nomor 6/ EKS/ 2018/ PN.Dps tertanggal16 April 2018 sesuai perkara Aquo;That it is true that according to the CONTENTS OF AMAR DECISIONon Case Review with Case Register No.645 / PK / Pdt / 2018 which hasbeen decided by the Supreme Council of the Supreme Court of theRepublic of Indonesia on October 8, 2018 in conjunction with thecontents of the Decision on Cassation Case No.1871 K/ PDT / 2016dated which has been was decided by the Supreme Court of theRepublic of Indonesia on October 17, 2016 at

CivilNo.1871 K/ PDT / 2016, dated which was decided by the Supreme Courtof the Republic of Indonesia on October 17, 2016, is a false andincorrect APPLICATION, because according to the CONTENTS OFAMAR DECISION Case Review with Case Register No.645 / PK/ Pat /2018 which has been decided by the Supreme Court of the SupremeCourt of the Republic of Indonesia on October 8, 2018 in conjunction withthe case of Civil Cassation No.1871 K / PDT / 2016 dated which has beendecided by the Supreme Court of the

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting ey of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

These productsare classified sccondinng to their constituent material,(A) Footwear may range from sandals sel appears consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

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 be shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

(A) Footwear may range from sandals with cries consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may haveStraps, etc., for fastening the uppers to the waist for better support).

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 upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

technologysehubungan dengan proses mixing dalam menghasilkan bahan peledak.Bahwa menurut hemat Pemohon Banding, pihak pemeriksa telahmelakukan kekeliruan dengan menterjemahkan bagian dari ETL Agreementsecara harafiah dan tidak secara konklusif;Bahwa berdasarkan Perjanjian Penghindaran Pajak Berganda (P3B) antaraIndonesia dan Australia, pada Article 12 (3) disebutkan:The term "royalties" in this Article means payments, whether periodical ornot, and however described or computed, to the extent to which

Putusan Nomor 417/B/PK/PJK/2017Bahwa lebih jauh pada Article 12 (2) disebutkan:Those royalties may be taxed in the Contracting State in which they arise,and according to the law of that State, but the tax so charged shall notexceed:(a) in the case of royalties described in subparagraphs 3 (b) and (c), and tothe extent to which they relate to those royalties, in subparagraphs 3 (d)and (f) 10%; and(b) in all other cases 15%;The competent authorities of the Contracting States shall by mutualagreement

In the knowhow contract, one of the partiesagrees to impart to the other, so that he can use them for his own account,his special knowledge and experience which remain unrevealed to thepublic. It is recognized that the grantor is not required to play any parthimself in the application of the formulas granted to the licensee and that hedoes not guarantee the result thereof....

Hal ini sesuai dengan definisi Orica KnowHow dalam ETL Agreement sebagai berikut:Orica Know How means all trade secrets and Know How owned by or inthe possession of Orica or OET or any of either Controlled Companies orowned by or in the possession of a third party in and to which Orica or anyof its controlled in and to which Orica or any of its Controlled Companieshas a right to grant license and rights granted herein and which is used byOrica to provide services in relation to the manufacture of

This contrasts with theordinary case in which a program copy Is acquired for operation by the enduser;Bahwa Pemohon Banding dalam hal ini hanya menggunakan softwaretersebut dan tidak memperbanyak software tersebut ke pihak lain, sehinggaPemohon Banding seharusnya dianggap hanya memanfaatkan scientific,technical, industrial or commercial knowledge or information dalamApplication Software dari Orica dan OET;Bahwa oleh karena itu sangatlah jelas bahwa pembayaran ataspenggunaan Application Software ini

Berdasarkan Explanatory Notes, penjelasan mengenai tentangChapter 64 in General, bahwa yang dimaksud footwear (10 jenis alaskaki), sebagai berikut :GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear (including overshoes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

(C) The term outer sole as used in headings 64.01 to 64.05 means that part of(other than an attached heel) which, hen in use, is in contact with the eid Teconstituent 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 such cases, the Spee 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, fea 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 poses external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or omamental strips

Berdasarkan Explanatory Notes, penjelasan mengenai tentangChapter 64 in General, bahwa yang dimaksud footwear (10 jenisalas kaki), sebagai berikut : GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64,05, various types of footwear (including owershoesirrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are madc.For

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, ctc., for fastening the uppers to the waist for better support).

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 ui 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, from those covering the foot caret 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 Pa external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamenta strips

Berdasarkan Explanatory Notes, penjelasan mengenai tentangChapter 64 in General, bahwa yang dimaksud footwear, sebagaiberikut :GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear (including owershoes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For the purposes. of this

These productsare classified according to their constituent material.CA) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may haveStraps, etc., for fastening the uppers to the waist for better support).

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 upper shall be considered to be thatportion of the shoe which covers the sides and top of the Poot.

The size of the uppers variesvery much between different types of footwear, from those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, nanaals):if the upper consists of two or more materials, classification is determined by theconstituent material which has the greatest external surface area, no account being taken ofaccessories or reinforcements sich ae ankle patches, protective or ornamental

(http://www.cargotec.com) kedapatan bahwa Kalmar Terminal Tractors Model Ottawa4x2 adalah traktor jalan untuk semi trailer (Road Tractor for semitrailer) sebagaimanakutipan berikut :Cargotec procedures their Ottawa 4x2 terminal tractor which is a 4x2 tandem axle truckfor overtheroad transport (in North America) of containers and trailers. We also holdmany patents and is the only terminal factor manufacturer in the industry that preformstheir chassis frame rails from steel plate.

The cab features power steering, automatic gear shifting,maximum visibility and a sharp turning radius, which provides our drivers with comfortwhile increasing productivity.

In 1958, Ottawa Truck,which was later acquired by Kalmar, introduced the first terminal tractor manufactured in theUSA. Kalmar is the worldleading brand for terminal tractor technology.

In 1958, Ottawa Truck,which was later acquired by Kalmar, introduced the first terminal tractor manufactured inthe USA.Cargotec produces their Ottawa 4X2 terminal tractor which is a 4X2 tandem axle truck forovertheroad transport (in North America) of containers and trailers.We also hold many patents and is the only terminal tractor manufacturer in the industry thatpreforms their chassis frame rails from steel plate.Our terminal tractor meets the requirements for demanding ergonomics.

The cab featurespower steering, automatic gear shifting, maximum visibility and a sharp turning radius,which provides our drivers with comfort while increasing productivity.Kalmar terminal tractors can spot 3 trailers in the same time it takes an overtheroadtractor to spot I trailer.bahwa berdasarkan uraian tersebut Majelis menyimpulkan identifikasi barang adalah :Terminal Tractors merk Kalmar, model Ottawa 4x2 dalam keadaan SKD (Semi KnockedDown) yang penggunaannya adalah : Off Highway.Klasifikasi

they arise, andaccording to the law of that State, but the tax so charged shall not exceed:(a) in the case of royalties described in subparagraphs 3 (b) and (c), and to theextent to which they relate to those royalties, in subparagraphs 3 (d) and (f) 10%; andHalaman 5 dari 25 halaman.

In the knowhow contract, one of the parties agrees toimpart to the other, so that he can use them for his own account, his specialknowledge and experience which remain unrevealed to the public.

Hal ini sesuai dengan definisi Orica Know Howdalam ETL Agreement sebagai berikut:Orica Know How means all trade secrets and Know How owned by or in thepossession of Orica or OET or any of either Controlled Companies or owned byor in the possession of a third party in and to which Orica or any of its controlledin and to which Orica or any of its Controlled Companies has a right to grantlicense and rights granted herein and which is used by Orica to provide servicesin relation to the manufacture of

Putusan Nomor 655/B/PK/PJK/2017(a) in the case of royalties described in subparagraphs 3(b) and (c),and to the extent to which they relate to those royalties, insubparagraphs 3(d) and (f) 10%; and(b) in all other cases 15%.The competent authorities of the contracting states shall by mutualagreement settle the mode of application of these limitations.3.

periodical or not, and however described or computed,to the extent to which they are made as consideration for:a. the use of, or the right to use, any copyright, patent, designor model, plan, secret formula or process, trademark orother like property or right; orbahwa sesuai dengan ketentuan P3B tersebut di atas, olehkarena nyatanyata Termohon Peninjauan Kembali telahHalaman 22 dari 25 halaman.

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thnghboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

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 upper shall be considered to be thatportion of the shoe which covers the sides and top of the Tet, The size of the uppers variesvery much between different types of footwear, from those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, gaisiciayIf the upper consists of two or more materials, classification is determined by theconstituent material which has the greatest external