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 ofwhich, 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

belumkelinatan 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) Skiboots 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 ofwhich, 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

operational andadministrative management functions as the CompanyHalaman 5 dari 22 Putusan Nomor 213/PDT/2019/PT SMG.shall reasonably require to undertake the business ofthe Company;b) to provide such administrative and accountingsen/ices to the Company as the Company shall fromtime to time reasonably require in establishing itself andin the performance of its operations;c) to establish accounting standards and procedures byhaving control of the accounting system so as to causeto be kept accounts books which

infonnation as the company mayreasonably require; ande) to make all reasonable arrangements for theCompany to apply for all necessary pemtits and complywith all necessary permits and comply with allregulations relating to the business of the Companysubject to the proviso contained in Clause 2;3.2 Technical Sen/ices: GCSS shall arranges:a) for the planning and procurement of plant, equipmentand machinery and any tools therefore necessary forthe Company to commence and carry out the businessof the Company, which

plant, equipment and machineryare more particularly described in Appendix C hereto(the plant and machinery);b) to provide knowhow and technical assistanceconcerning the erectionvof the plant and machinery inorder for the Company to undertake production and tocontrol the quality of products of the required standarddetails of which are set out in Appendix C hereto (the"technical setup) together with such spare parts andtooling in respect of or in connection with the technicalsetup as Shall be necessary

(the "Spare parts);Halaman 6 dari 22 Putusan Nomor 213/PDT/2019/PT SMG.c) to provide the Company with formulas, productimprovement, process improvement and technical dataas shall be necessary for production of wheat flour andother related products of a quality satisfactory for andtechnical specifications which meet the requirements ofthe Companys relevant market (the technicalinformation);d) technical consultancy and troubleshooting servicesrelating to the technical setup, the plant and machineryand

inproviding the sen/ices referred to in clause 3.2. on acost plus 10% basis (net of any other tax) on a monthlyor such other periodic basis as GCSS may deemappropriate;4.3 Secondment Costs: In consideration of GCSS performingits obligations under Clause 3.3, the Company shall becharged with the imputed cost and expenses of GCSSproviding seconded personnel to attend to the business ofthe Company in accordance with Clause 3.3 and the ratesStipulated in Appendix D hereto (not of any withholding orother tax) which

films or tapes for radio or television broadcasting,or any patent, knowhow, trade mark, design or model, plan, secret formulaor process; andb payments of any kind received as a consideration for the use of, or the rightmeto use, any industrial, commercial or scientific equipmentPasal 12 ayat (4)"The provisions of paragraphs 1 and 2 of this Article shall not apply if thebeneficial owner of the royalties, being a resident of a Contracting State, carries onbusiness in the other Contracting State in which

the royalties arise, through apermanent establishment situated therein, or performs in that other Stateindependent personal services from a fixed base situated therein, and the right orproperty in respect of which the royalties are paid is effectively connected with suchpermanent establishment or fixed base.

In such case, the provisions of Article 7 orArticle 14 of this Agreement, as the case may be, shall apply;"8 Bahwa Pasal 12 ayat (3) dan ayat (4) Perjanjian Penghindaran Pajak Berganda(P3B) atau Tax Treaty antara Pemerintah Indonesia dan Australia, menyatakan:Pasal 12 ayat 3"The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:Halaman 13 dari 23 halaman.

the right to use:i motion picture films; orii films or video tapes for use in connection with television; orilitapes for use in connection with radio broadcasting; ortotal or partial forbearance in respect of the use or supply of any property orright referred to in this paragraph;"Pasal 12 ayat 4"The provisions of paragraph 2 shall not apply if the person beneficially entitled tothe royalties, being a resident of one of the Contracting States, carries on businessin the other Contracting State, in which

the royalties arise, through a permanentestablishment situated in that other State, or performs in that other Stateindependent personal services from a fixed base situated in that other State, and theproperty or right in respect of which the royalties are paid is effectively connectedwith that permanent establishment or fixed base.

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

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 ofrubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.

Canada Customs bahwa ciri khas alas kaki kedap air adalah keduabagian sol dan bagian atasnya mampu memberikan perlindungan kedapair terhadap kaki.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05dibedakan berdasarkan bahan penyusun outer sole dan upper,Explanatory Noted Bab 64 Umum (B) Menurut pendapat pemohonbanding ( kami ) penyataan diatas kurang tepat karena berdasarkanHarmonized System:Pos 64.01 Waterproof footwear with outer soles and uppers of rubber orof plastic, the uppers of which

Putusan Nomor 737/B/PK/PJK/201511pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusuk ataudengan cara semacam itu..Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021Explanatory Notes, Filth Edition , Volume 3, dinyatakan: The Headingcovers, inter alia:(m)Ski boots consisting of several moulded parts hinged on rivets or similardevices;(n)Cogs without quarter or counter, the uppers of which are produced in onepiece usually attached to the base or platform by riveting;(o)Slippers

or mules without quarter or counter,the uppers of which, beingproduced 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 by plugswhich lock into holes in the sole;(r) Nonwaterproof footwear produced in one piece (for example, bathingslippers)12.Bahwa dengan Explanatory Notes, untuk sub

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 XIl 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 nveting;(c) 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;(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

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 ofrubber or plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.

Putusan Nomor 77/B/PK/PJK/2015bagian sol dan bagian atasnya mampu memberikan perlindungan kedapair terhadap kaki.3.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper , Explanatory Noted Bab64 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 rubber orof plastic, the uppers of which are neither fixed to

syarat kedua 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 orsimiliar 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

Putusan Nomor 839/B/PK/PJK/2016claims, participating in profits, as well as income from othercorporate rights which is subjected to the same taxation treatmentas income from shares by the laws of the State of which thecompany making the distribution is a resident;Commentary Art.10 paragraf 28Payments regarded as dividends may include not onlydistributions of profits decided by annual general meetings ofshareholders, hut also other benefits in money or money'sworth, such as bonus shares, bonuses,

Normally, distributions by acompany which have the effect of reducing the membershiprights, for instance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded as dividends;Commentary Art.10 paragraf 29The benefits to which a holding in a company confer entitlementare, as ageneral rule, available solely to the shareholdersthemselves.

Putusan Nomor 839/B/PK/PJK/2016claims, participating in profits, as well as income from othercorporate rights which is subjected to the same taxation treatmentas income from shares by the laws of the State of which thecompany making the distribution is a resident;Commentary Art.10 paragraf 3 (28)Payments regarded as dividends may include not onlydistributions of profits decided by annual general meetings ofshareholders, but also other benefits in money or money'sworth, such as bonus shares, bonuses

The reliefs provided in theArticle apply so long as the State of which the paying company isa resident taxes such benefits as dividends. It is immaterialwhether any such benefits are paid out of current profits made bythe company or are derived, for example, from reserves, ..profits of previous financial years.

Normally, distributions by acompany which have the effect of reducing the membershiprights, for instance, payments constituting a reimbursement ofcapital in any form whatever, are not regarded as dividends;Commentary Art.10 paragraf 3 (29)The benefits to which a holding in a company confer entitlementare, aS a general rule, available solely to the shareholdersthemselves.

Pasal 9.3 itu sendiri antara lain menyatakan:except as otherwise provided in Appendix P, late payments by either party shallbear interest at the Late Payment Interest Rate from the date on which suchpayment was originally due until the date that such payment was made,Bahwa dalam kenyataannya, Pemohon Banding, karena satu dan lain hal, tidakdapat melunasi pembelian tenaga listrik dari PT. Paiton Energy.

Paiton EnergyCompany dengan Perusahaan Umum Listrik Negara: "except asotherwise provided in Appendix P, late payments by either partyshall bear interest at the Late Payment Interest Rate from the dateon which such payment was originally due until the date that suchpayment was made (bahwa bunga dapat dikenakan atasketerlambatan pembayaran yang dikenakan' sejak tanggalseharusnya dilakukan pembayaran sampai tanggal dibayarkannyahutang listrik swasta tersebut), bukan berkaitan dengan transaksiPeminjaman

Article 9.3 Late Payments:Except as as otherwise provided in Appendix P, latepayments by either Party shall bear interest at the LatePayment Interest Rate from the date on which suchpayment was originally due until the date that suchpayment was made;b.

Appendix P Invoicing and Payment Procedures:"Broken contract" shall have the meaning set forth inSection 7 (c);"Reference Banks" shall mean, collectively, at least three(3) banks designated as such by PLN from time to time(one of which shall at all times be Bank Indonesia or anysuccessor central bank for the Republic of Indonesia),subject to approval of Seller, which shall not beunreasonably withheld, provided that any change in thedesignation of a Reference Bank with respect to anyBilling Period

Paiton Energy, sedangkan ketentuanmengenai keterlambatan pembayaran atas transaksi jualbelinya (hutang pembelian) masih diatur dalam Pasal 9.3 LatePayments Power Purchase Agreement yang berbunyi: Exceptas as otherwise provided in Appendix P, late payments byeither Party shall bear interest at the Late Payment InterestRate from the date on which such payment was originally dueuntil the date that such payment was made; (bahwa bungadapat dikenakan atas keterlambatan pembayaran yangdikenakan sejak tanggal

Where an enterprise of a Contracting State carries on business in theother Contracting State through a permanent establishment situatedtherein, there shall in each Contracting State be attributed to thatpermanent establishment the profits which it might be expected to make ifit were a distinct and separate enterprise engaged in the same or similaractivities under the same or similar conditions and dealing whollyindependently with the enterprise of which it is a permanentestablishment.3.

In the determination of the profits of a permanent establishment, thereshall be allowed as deductions expenses which are incurred for thepurposes of the permanent establishment, including a reasonableallocation of executive and general administrative expenses incurred forthe purposes of the enterprise as a whole, whether in the ContractingState in which the permanent establishment is situated or elsewhere.4.

Where profits include items which are dealt with separately in otherArticles of this Agreement, thrn the provisions of those Articles shall notbe affected by the provisions of this Article.dalam terjemahan bebas yaitu:Halaman 9 dari 29 halaman. Putusan Nomor 168/B/PK/PJK/2016. Laba suatu perusahaan dari Negara pihak hanya akan dikenakan pajakdi Negara itu kecuali jika perusahaan itu menjaiankan usaha di Negarapihak lainnya melalui suatu bentuk usaha tetap.

Jika laba termasuk unsur yang diatur secara tersendiri pada pasalpasallain dalam Persetujuan ini, maka ketentuan pasalpasal tersebut tidakakan terpengaruh oleh ketentuanketentuan Pasal ini;Bahwa disamping itu itu sesuai Commentary on Article 12 OECD Model,paragraph 11.2 dinyatakan:This type of contract thus differs from contracs for the provision of services,in which one of the parties undertakes to use the customary skills of hiscalling to execute work himself for the other party Payments made under

If the activity is not one for which the independententerprise would have been willing to pay or perform for itself, the activityHalaman 17 dari 29 halaman.

Putusan Nomor 780/B/PK/PJK/2013and 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, thenany profits which would, but by reason of those conditions, haveaccrued to one of the enterprises but by reason of those conditions,have not so accrued, may be included in the profits of that enterpriseand taxed accordingly.Bahwa pada paragraf 6.8 Chapter VI OECD Transfer

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 relationswhich differ from those which would be made betweenindependent enterprises, then any profits which would, butby reason of those conditions, have accrued to one of theenterprises but by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise andtaxed

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

Barang Dalam PersetujuanKerangka Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan RepublicRakyat China), yaitu pada Annex 3 "Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall bedeemed to be originating and eligible for preferential concessions if theyconform to the origin requirements under any one of the following:Products which

of that Party, provided that that Party has the rights toexploit such waters, seabed and beneath the seabed in accordance withinternational law.Products of sea fishing and other marine products taken from the high seas byvessels registered with a Party or entitled to fly the flag of that Party.Products processed and/or made on board factory ships registered with aParty or entitledto fly the flag of that Party, exclusively from products referred to inparagraph (g) above.Articles collected there which

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 bagiansol dan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat dari

Putusan Nomor 513/B/PK/PJK/2016foot, 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 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;Halaman 30 dari 33 halaman.

(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 in one piece (for example, bathingslippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas, makasandal jepit dan sandal yang diimpor Pemohon Banding sekarang PemohonPeninjauan Kembali dapat masuk pos 64.02, karena pada bab 64,

air berarti alas kaki yang disebutkan dalam pos tersebut, yang dirancang untuk melindungi dari penetrasi air atau cairan lainnya, tanpamemperdulikan apakah alas kaki tersebut semula dirancang untuk tujuantersebut atau tidak.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

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

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.

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 XIl 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;(ob) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform byriveting;(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 consiting of straps across the instep and counter or heel strapattached to the sole by any process;Halaman 18 dari 21 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, bathingslippers);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, karenapada Bab 64, pos yang palingsandal adalah Pos 64.02;Bahwa menurut Ketentuan Umum Mengintrepretasi Harmonized Systemtepat untuk

Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tcoriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.