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

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

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

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

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

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

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

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

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

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

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

pencetakan melalui perendamane perakitan melalui vulkanisasie penyatuan dan pemvulkanisasiane pengetasan berflekuensi tinggie perekatanBahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency,Statement Of Reason, Ottawa, December 9, 2002The distinctive feature of Waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give Waterproof protection to thefoot, are incorporated into a single component which

Putusan Nomor 73/B/PK/PJK/201 7The 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 karetatau plastik;Berdasarkan fakta, uraian

kelihatanmemenuhi syarat kedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orSimilar devices;(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;(da) Sandals consisting of straps across the instep and counter or heelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;Halaman 28 dari 31 halaman.

Putusan Nomor 863/B/PK/Pjk/201911.12.13.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: TheHeading covers, inter alia:(g) Skiboots consisting of several moulded parts hinged on rivetsor similar devices,(h) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;(i) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled

other than bystitching, are attached to the sole by stitching;(j) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(k) Thongtype sandals in which the thongs are attached to thesole by plugs which lock into holes in the sole;() 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

Pemerintah Jepang dinyatakan:Pasal 9:"Where :a. an enterprise of Contracting State participates directly or indirectly inthe management, control or capital of an enterprise of the otherContracting State, orb. the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and anenterprise of the other Contracting State;and in either case conditions are made imposed between the twoentreprises in their commercial or financial relations which

differ fromthose which would be made between independent enterprises, then anyprofits which would, but by reason of those conditions, have accrued toone of the enterprises but by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise and taxedaccordingly6. bahwa pada paragraf 6.8 Chapter VI OECD Transfer Pricing Guidelinedinyatakan Patents are basically concerned with the production ofgoods.7. bahwa Pemohon Peninjauan Kembali (semula Terbanding) melakukankoreksi

Jepang:Pasal 9:"Where :c. an enterprise of Contracting State participates directly orindirectly in the management, control or capital of anenterprise of the other Contracting State, ord. the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of aContracting State and an enterprise of the otherContracting State;and in either case conditions are made imposed between thetwo entreprises in their commercial or financial relations whichdiffer from those which

would be made between independententerprises, then any profits which would, but by reason ofthose conditions, have accrued to one of the enterprises butby reason of those conditions, have not so accrued, may beincluded in the profits of that enterprise and taxed accordinglyHalaman 16 dari 24 halaman.

Putusan Nomor 72/B/PK/PJK/201 7The distinctive feature of Waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give Waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic.;Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

Putusan Nomor 72/B/PK/PJK/201 7The 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 karetatau plastik;Berdasarkan fakta, uraian

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

are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heelstrap attached to the sole by any process;Halaman 27 dari 30 halaman.

(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, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali dapat masuk pos 64.02, karena padabab 64, pos yang paling tepat untuk sandal jepit dan sandal adalah pos64.02;Bahwa menurut Ketentuan Umum Mengintrepretasi

pencetakan melalui perendamane perakitan melalui vulkanisasie penyatuan dan pemvulkanisasiane pengetasan berflekuensi tinggie perekatanBahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, StatementOf Reason , 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

tahan airberarti alas kaki yang disebutkan dalam pos tersebut, yang dirancang untuk melindungi dari penetrasi air atau cairan lainnya,tanpa memperdulikan apakah alas kaki tersebut semuladirancang untuk tujuan tersebut atau tidak;Canada Borders Service Agency, Statement Of Reason, OttawaNov Dec 9 2002The distinctive feature of waterproof footwear is that both the soleportion and the a portion of the upper, sufficient to givewaterproof protection to the foot, are incorporated into a singlecomponent which

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 penjeiasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which

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

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 XII64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(m) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(n) Clogs without quarter or counter, the uppers of which

are producedin one piece usually attached to the base or platform by riveting;(0) Slippers or mules without quarte or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;Halaman 16 dari 20 halaman.

(p) Sandals consiting of straps acroos the instep and counter orheelstrap attached to the sole by any process;(q) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(r) Nonwaterproof footwear produced 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 Banding sekarangPemohon Peninjauan Kembali dapat masuk pos 64.02, karena dalamBab 64, pos

Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484,Ottawa, 26 Nov 2002 dan CBSA Statement Of Reason , Ottawa 9Desember 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be made ofHalaman 11 dari 27 halaman. Putusan Nomor 80/B/PK/PJK/2015rubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.

Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper , Explanatory NotedBab 64 Umum (B)+ Menurut pendapat Pemohon Banding (kami) penyataan diatas kurangtepat karena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubberor of plastic, the uppers of which are neither fixed to thesole nor assembled by stitching, riveting, nailing, screwing,plugging or similar processes;Pos 64.02 Other footwear

Putusan Nomor 80/B/PK/PJK/2015192.13.atau dengan cara semacam itu;Bahwa pada penjelasan sub pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : The Headingcovers, inter alia:(m)Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(n) Clogs without quarter or counter, the uppers of which are produced inone piece usually attached to the base or platform by riveting;(0)Slippers or mules without quarter or counter, the uppers of which,being

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

HH=1804L Lainlain Alas kaki dengan tali pengikat atau tali kulit diatasnyadirakit pada sol dengan alat penusuk+ Alas kaki lainnya : Menutupi mata kaki:++ Sepatu selam= + Lainlain :+++ Dilengkapi logam pelindung jari+ Lainlain+ Lainlain :++ Dilengkapi logam pelindung jari Lainlainuraian tersebut, perlu diketahuiWaterproof footwear with outer soles anduppers of rubber or of plastics, the upperslof which are neither fixed to the sole norassembled by stitching, riveting, nailing,screwing, plugging or

Sports footwear : Skiboots, crosscountry ski footwear ancsnowboard boots =~ Other:=+ Wrestling footwear+= Other Foot wear with upper straps or thongsassembled to the sole by means of plugs+ Other footwear : Covering the ankle : Diving boots= = Other :+= lneorporating a protective metal toeleap== Other+ Other: ++ Incorporating a protective metal toecap30,0%30,0% 15,0%20,0%30,0%30,0%10,0%25,0%25,0%'25,0%+ OtherWaterproof footwear with outer soles anduppers of rubber or of plastics, the uppersof which

Bahwa sesuai dengan struktur pos tariff 64.01 di dalam Buku Tarif KepabeananIndonesia Tahun 2012, sebagai berikut: 64.01Alas kaki tahan air dengansol luar dan bagian atasdari karet atau dari plastik,bagian atasnya tidakdipasang pada sol dan tidakdirakit dengan cara dijahit,dikeling, di paku, disekrup,ditusuk atau prosessemacam itu.Waterproof footwear withouter soles and uppers ofrubber or plastics, theuppers of which are neitherfixed to the sole norassembled by starching,riveting, nailing, screwing

Bahwa dalam BTKI 2017 pos tarif 6401.99.90 diuraikan sebagai berikut:64.01 Alas kaki tahan air dengan sol luar dan bagian atas Waterproof footwear with outer soles anddari karet atau dari plastik, bagian atasnya tidak uppers of rubber or of plastics, the uppers ofdipasang pada sol dan tidak dirakit dengan cara which are neither fixed to the sole nordijahit, dikeling, dipaku, disekrup, ditusuk atau assembled by stitching, riveting, nailing,proses semacam itu. screwing, plugging or similar processes

identifikasi adalah alas kaki tahan air dengan sol luar(outer sole) dan bagian atas (upper) dari plastik, dibuat dengan cara pencetakanmelalui penyuntikan (/njection Moulding), tidak dijahit, dikeling, dipaku, disekrup,ditusuk, atau proses Semacam itu.Bahwa BTKI 2017 alas kaki dengan outer sole dan upper terbuat dari bahan karetatau plastik, diklasifikasikan pada Pos Tarif 64.01 dan 64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubber or of plastics, theuppers of which

Products which are wholly obtained of produced as set out anddefined in Rule 3, orb. Products not wholly produced or obtained provided that the saidproducts are eligible under Rule 4, Rule 5 and Rule 6:Rule 3" Wholly Obtained "Within the meaning of Rule 2 (a), the following shall be consideredas wholly produced or obtained in a party:(a) Plant! and plant products harvested, picked or gathered there;(b) Live animals?

Party, provided that thatParty has the rights to exploit such waters, seabed and beneaththe seabed in accordance with international law,(g) Products of sea fishing and other marine products taken fromthe high seas by vessels registered with a Party or entitled toSly the flag of that Party,(h) Products processed and/or made on board factory shipsregistered with a Party or entitled to fly the flag of that Party,exclusively from products referred to in paragraph (g) above,(i) Articles collected there which

Articles collected there which can no longer perform their originalpurpose nor are capable of being restored or repaired and are fit only fordisposal or recovery of parts of raw materials, or for recyclingpurposes4, andj.

2018tax treaties, sehingga tidak dapat digolongkan sebagai devidenterselubung sebagaimana didalilkan dalam koreksi Terbanding(sekarang Termohon Peninjauan Kembali) karena akan menimbulkandouble heaving sebagaimana yang dimuat dalam Article 10.3 P3BIndonesia Thailand yang menyatakan bahwa: The term "dividends" asused in this Article means income from shares, mining shares, founders'shares or other rights (not being debtclaims), participating in profits, aswell as income from other corporate rights which

is subjected to thesame taxation treatment as income from shares by the laws of the Stateof which the company making the distribution is a resident,Terjamahan dalam Bahasa Indonesia:Istilah "dividen" seperti yang dimaksud dalam Pasal ini berartipendapatan dari sahamsaham, sahamsaham pertambangan,sahamsaham pendiri atau hakhak lain (bukan suratsurat piutang) yangikut serta dalam pembagian laba, begitu juga pendapatan dari hakhakperseroan lainnya yang diperlakukan sama dalam pengenaan pajaknyasebagai

(tiga ratus empat belas koma tiga meter persegi) terletak di kotaShanghai Negara Republik Rakyat Tiongkok.Immigration Deposit of Mr lewan Harto which is No 394 and dated 26August 1991 di EDB Singapura sebesar Singapura $350.000 (tigaratus lima puluh ribu dolar Singapura);.

Immigration Deposit of Mr lewan Harto which is No 394 and dated 26August 1991 di EDB Singapura sebesar Singapura $350.000 (tiga ratuslima puluh ribu dollar Singapura atau senilai Rp3.500.000.000,00);9. Menghukum Turut Tergugat , Turut Tergugat II. Turut Tergugat Ill. TurutHalaman 6 dari 9 hal. Put.

Jumlah penyelesaian yang disetujui untukdibayarkan Pihak Kedua adalah Rp430.000.000,00 (empat ratus tiga puluhjuta rupiah) (Jumlah Penyelesaian).Jumlahuntuk menyelesaikansebagaisebagaimana dimaksud dalamPenyelesaianfirst state the following:Whereas the First Party has filed acivil claim concerning an allegedbreach of promise (wanprestasi)against the Second Party which hasbeen registered in the South JakartaDistrict Court (the Court) on 25 July2017 with registered number : Reg.451 / PDT.G / 2017 /

If within 30 (thirty) calender daysas of the date when the Parties tryto settle the dispute as mentionedin Article 6.1 for which suchamicable settlement cannot bereached, then the Parties agree tosettle such dispute through theSouth Jakarta District Court.Article 7Governing LawThis Agreement shall be made, construedand enforced under the laws of Republic ofIndonesia.Article 8Governing LanguageThis Agreement is drawn up in theIndonesian and English language.

memenuhi syarat kedua karena pembuatannya dengan carainjection moulding, karena untuk masuk pos 64.02 harus memenuhisyarat 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 rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which

are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;Halaman 19 dari 23 halaman.

(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 pada bab 64, pos

Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484,Otlawa, 26 Nov 2002 dan CBSA Statement Of Reason , Ottawa 9Desember 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection tothe foot, are incorporated into a single component which may be made ofrubber or plastic ;Halaman 11 dari 25 halaman. Putusan Nomor 1076/B/PK/PJK/2014Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.

lainnya,Canada Customs bahwa ciri khas alas kaki kedap air adalah keduabagian sol dan bagian atasnya mampu memberikan perlindungan kedapairterhadap kaki.3.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahanpenyusun outer sole dan upper, Explanatory Noted Bab64 Umum (B)+ Menurut pendapat Pemohon Banding (kami) penyataan diataskurangtepat karena berdasarkan Harmonized System:Pos 64.01 Waterproof footwear wth outer soles and uppers of rubber orof plastic, the uppers of which

kelihatanmemenuhi syarat kKedua karena pembuatannya dengan cara injectionmoulding, karena untuk masuk sub pos 64.02 harus memenuhi syaratpembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu.Bahwa pada penjelasan sub 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 wthout quarter or counter, the uppers of which

are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules wthout 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 whichlock into holes in the sole;(f) Nonwaterproof footwear produced

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

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

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

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

that BRN compensates and pay BUI the amount of US$2,198,930 for the illegal mining and extraction of the coal depositfrom Block 411.(11) ORDERS that BRN pays BUI interest in the amount ofRp.579,208, 700.06 and US$ 3,706,583.95 for the period until 15 June2009, and thereafter at the rate of 6% per annum, compoundedevery 90 days over the principal amounts awarded under DecisionsNos. 6,7,8,9 and 10 above.(12) NOTES that SIAC has determined the arbitration costs for theproceedings at S$ 402,134.84, which

This resulted in an agreement being concluded with BRN on12 January 2006, which is Exhibit 2 to the SOC. That agreement wasHal. 11 dari 39 hal. Put. No. 64 K/Pdt.Sus/2010rudimentary, and it was soon replaced with the BUI CooperationAgreement which signed on 28 July 2006, together with the PresidentDirector of BRN.

NTC is thecompany which holds the Coal Contract of Work ("CCOW") from theGovernment of Indonesia ("GOI"). The NTC Cooperation Agreement wasexecuted on the same day",Yang terjemahan Bahasa Indonesianya (Bukti P8a), berbunyi:"Pertamatama saya dikenalkan kepada Ibu Ratna Handini dan Tn.Djendri Djusman dari pihak BRN sekitar tahun 2005. Hal inimenyebabkan dibuatnya suatu perjanjian dengan BRN pada tanggal 12Januari 2006, yang tercantum dalam Lampiran 2 SOC.

Recognition and enforcement of the award may be refused, at therequest of the party against whom it invoked, only if the party furnishes tothe competent authority where the recognition and enforcement is sought,proof that:(e) the award has not yet become binding on the parties, or has been setaside or suspended by competent authority of the country in which, orunder the law of which, that award was made".Yang dalam terjemahan bebas dalam bahasa Indonesianya adalah1.

Recognition and enforcement of the award may be refused, at therequest of the party against whom it invoked, only if the party furnishes tothe competent authority where the recognition and enforcement is sought,proof that:(e) the award has not yet become binding on the parties, or has been setaside or suspended by competent authority of the country in which, orunder the law of which, that award was made"Terjemahannya:"1.

Putusan Nomor 74/B/PK/PJK/201 7The distinctive feature of Waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give Waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic.;Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

Putusan Nomor 74/B/PK/PJK/201 7The 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 karetatau plastik;Berdasarkan fakta, uraian

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;Halaman 27 dari 30 halaman.

(d) Sandals consisting of straps across the instep and counter or heelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding(sekarang Pemohon Peninjauan Kembali) dapat masuk pos 64.02,karena pada bab 64