inidapat mengenakan pajak, Pemohon Banding dalam hal ini walau memilikikehadiran yang permanen, namun tidak menjalankan usaha di tempatnyatersebut;Bahwa pada Pasal 5 ayat (3) huruf e dari Perjanjian Penghindaran PajakBerganda (P3B) IndonesiaPerancis, dinyatakan bahwa "the termpermanent establishment shall not be deemed to include: ...themaintenance of a fixed place of business solely for the purpose ofadvertising, for the supply of information, for scientific research, or forsimilar activities which

Kegiatan usaha dilakukan langsung oleh kantor pusat,dan penghasilan juga diterima langsung oleh kantor pusat;Bahwa Pasal 5 ayat (1) Perjanjian Penghindaran Pajak Berganda (P3B)IndonesiaPerancis menyebutkan bahwa "for the purposes of thisconvention, the term "permanent establishment" means a fixed place ofbusiness in which the business of the enterprise is wholly or partly carriedon";Bahwa hal ini sudah sesuai dengan uraian di atas, bahwa terdapat duaHalaman 12 dari 51 halaman.

For the purposes of this Comvention, the termpermanent establishment means a fixed place ofbusiness in which the business of the enterprise iswholly or partly carried oni. Untuk tujuan Persetujuan ini, istilah "tempat usahateiap" berarti suatu tempat usaha tertentu di manaseluruh atau sebagian usaha perusahaan dijalankan. (h)2.

The term "permanent establishment shall includeextraction of natural resources;a building site or construction or assemblyproject which exists for more than six months.ba(i).

Bahwa hal tersebut juga ditegaskan dalam CommentaryOECD Model Tax Convention atas Paragraf 4 article 5yang menyebutkan:This paragraph lists a number of business activitieswhich are treated as exceptions to the generaldefinition laid down in paragraph 1 and which are notpermanent establishments, even if the activity is carriedon through a fixed place of business. The commonfeature of these activities is that they are, in general,preparatory or auxiliary activities;3.6.4.

556/B/PK/PJK/2016Penjelasan Pasal 78:Keyakinan Hakim didasarkan pada penilaian pembuktian dan sesualdengan peraturan perundangundangan perpajakan.Bahwa Persetujuan Penghindaran Pajak Berganda (P3B) antaraPemerintah Republik Indonesia dan Pemerintah Jerman (Tax TreatyIndonesia Jerman) antara lain mengatur sebagai berikut:Article 12:1.Royalties and fees for technical services arising in a ContractingState and paid to a resident of the other Contracting State maybe taxed in the Contracting State in which

The provisions of paragraph 1 of this Article shall not apply if thebeneficial owner of the royalties or fees for technical services,being a resident of a Contracting State, carries on business inthe other Contracting State in which the royalties or fees fortechnical services arise through a permanent establishmentsituated therein, or performs in that other State independentpersonal services from a fixed base situated therein, and theright, property or contract in respect of which the royalties orfees

Where, however, the person paying the royalties orfees for technical services, whether he is a resident of aContracting State or not, has in a Contracting State a permanentestablishment or fixed base in connection with which theobligation to make the payments was incurred, and thepayments are borne by that permanent establishment or fixedbase, then the royalties or fees for technical services shall bedeemed to arise in the Contracting State in which the permanentestablishment or fixed base is situated

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 512/B/PK/PJK/2016The 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 karetatau plastik.Berdasarkan fakta, uraian

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 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;(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

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

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 knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari

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;Halaman 28 dari 31 halaman.

(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(ob) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform byriveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by~ any process

;(e) Thongtype sandals in which the thongs are attached to thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena pada bab 64, pos yang paling tepat untuk sandal jepit dansandal adalah pos 64.02.Bahwa menurut Ketentuan Umum Mengintrepretasi

Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484,Ottawa, 26 Nov 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 may be made of rubber 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 Noted Bab 64Umum (B)).* Menurut pendapat pemohon banding (kami) penyataan diatas 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

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk sub pos 64.02 harus memenuhi syarat pembuatannya dengan caradiahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan sub pos 64.02 pada halaman XII64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading covers, inter alia:(g) Skiboots 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 attachedto the sole by stitching ;(j) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;12.13.

(k) Thongtype sandals in which the thongs are attached to the sole by plugswhich lock 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

Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484, Ottawa, Nov 26, 2002 dan Canada Border Service Agency, StatementOf 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 may be made of rubberor plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah:Harry F.

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 92002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri knas alas kaki tahan air adalah kedua bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam Komponen tunggal yang terbuat dari

(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,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 in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas, makasandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali dapat masuk pos 64.02, karena pada bab64, pos yang paling tepat untuk sandal jepit dan sandal adalah pos 64.02:Bahwa menurut Ketentuan Umum Mengintrepretasi

Perjanjian Sewa: Time is of the essence with regard to all provisions of this Agreement IfLESSEE fails to pay any rent, Component Reserve Charge, if any, or otheramount herein provided within ten (10) calendar days from and after thedate upon which the same is due and payable, then LESSEE shall bedeemed to be in default. ...Teremahanresmi Pasal 23.1. Perjanjian Sewa:Seluruh ketentuan dalam Perjanjian ini harus dilaksanakan tepat padawaktunya.

Mengajukan suatu penetapan pengadilan yang mengizinkan ataumenjalankan salah satu dari tindakan ini;Berkut kutipan Pasal 10 Konvensi Cape Town:Pasal 10 Konvensi Cape Town: In the event of default under a title reservation agreement or under a leasingagreement as provided in Article 11, the conditional seller or the lessor, as thecase may be, may:(a) .... terminate the agreement and take possession or control of any objectto which the agreement relates; or(0) apply for acourt order authorising or

Berikut kutipannya;Pasal 43 (1) Konvensi Cape Town:.. the courts of the Contracting State on the territory of which the objectis situated have jurisdiction to grant relief under Article 13(1)(a), (6), (C)and Article 13(4) in respect of that object;Teremahanresmi Pasal 43 (1) Konvensi Cape Town: ... pengadilan dari Negara Peserta pada suatu wilayah di mana objekberada, memiliki yurisdiksi untuk memberikan tindakan berdasarkanPasal 13(1)(a), (6), (c) dan Pasal 13(4) sehubungan dengan objek tersebut

Berikut kutipannya:Pasal 43 (1) Konvensi Cape Town:.. the courts of the Contracting State on the temitory of which the object issituated have jurisdiction to grant relief under Article 13(1)(a), (6), (c) and Article13(4) in respect of that object;Teremahanresmi Pasal 43 (1) Konvensi Cape Town:... pengadilan dari Negara Peserta pada suatu wilayah di mana objekberada, memiliki yurisdiksi untuk memberikan tindakan berdasarkanPasal 13(1)(a), (6), (c) dan Pasal 13(4) sehubungan dengan objek tersebut;Bahwa

mencatat 10% atas pembelian barang dagangan dariCadbury Malaysia sekaligus juga mencatat jasa Management dan ITkepada Cadbury Schweppes;Jawaban: Dasar pencatatan suatu transaksi ke dalam suatu akun untukpenyajian laporan keuangan Management adalah Group Reporting ManualCadbury, demikian juga dengan akun 5998 (Extra 5% IDTC) ini di manadidalam Group Reporting Manual ini akun tersebut adalah elemen 1037(other reconciling items) yang didefinisi adalah: includes all operatingrevenue and expenses items which

PK/PJK/2016yang secara komersial pencatatan Pemohon Banding pisahkan 90% ke hargapokok penjualan dan 10"/o ke Akun 5998 (Extra 5% IDTC), baik untuk transaksiImpor (mendebit akun 5998) maupun transaksi export (mengkredit 5% IDTC)yang mana sematamata Pemohon Banding lakukan hanya untuk penyajianlaporan keuangan tidak didukung dengan bukti yang kuat karena berdasarkanGroup Reporting Manual Cadbury disebutkan bahwa akun tersebut adalahuntuk mencatat "includes all operating revenue and expenses items which

nilai export Pemohon Bandinglebih tinggi dari Nilai import maka Akun atas transaksi ini akan bernilai negatif(ada penurunan biaya) dan pada saat nilai export Pemohon Banding lebihrendah dari nilai import maka Akun atas transaksi ini akan bernilai positif (adakenaikan biaya);Bahwa dasar Pemohon Banding melakukan pencatatan yaitu GroupReporting Manual Cadbury di elemen Other reconciling item yang menyebutkanbahwa akun tersebut adalah untuk mencatat "includes all operating revenue andexpenses items which

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

merupakan akun pencatatan pembelian barangdagangan adalah tidak terbukti dan amar pertimbanganMajelis nyatanyata tidak sesuai dengan fakta yangterungkap di persidangan karena: bahwa yang mendasari Termohon Peninjauan Kembali(semula Pemohon Banding) terkait sistem pencatatanatas akun 5998 adalah Group Reporting ManualCadbury. bahwa berdasarkan Group Reporting Manual Cadburyelemen 1037 disebutkan penjelasan atas akun 5998adalah sebagai berikut: Includes all intercompanyrevenue and expenses items which

the Issuing Authorities of the exportingParty receiving a request for retroactive check shall respond to therequest promptly and reply not later than ninety (90) days after thereceipt of the request.bahwa berdasarkan Annex 3 Rules Of OriginRule 2, Origin Criteria disebutkan:For the purpose 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:(a) Products which

Above,(i) 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 recycling purposes.bahwa berdasarkan hal tersebut di atas maka telah dimintakan konfirmasimengenai keraguan terhadap tanda tangan dan keraguan terhadap origincriteria pada Xiamen EntryExit Inspection and Quarantine Bureau sebagaipihak yang menerbitkan Form E tersebut dengan surat Kepala KantorPelayanan

Whether contractual or not. which are consideredas commercial under the Indonesian law.28. Bahwa pengertian dari tindakan pemerintah Indonesia dalam meratiHal. 19 dari 34 hal. Put.

Dr.Sudargo Gautama bahwa yang disebut sebagai Public Policy atau AsasKetertiban Umum adalah sebagai berikut :"public policy atau openbare orde hanya merupakan "a reserveprinciple which is only to be invoked exceptionally", dengan demikianjelas terlihat adanya suatu"uneasiness dalam mempergunakannya"Bahwa yang dimaksud dengan "uneasiness" adalah penggunaan"ketertiban umum" harus dilakukan seirit mungkin dan hanya sebagaipengecualian, apabila setiap kali menggunakan ketertiban umumsebagai alasan untuk

However thesame defects do not apply to the settlement agreement, which wasclear; voluntarily entered into and not contrary to public policy andany award rendered thereunder should have been enforced.Whether this notorious decision was a product of undue influence, oronly lack of understanding of the arbitral concept on the part of thecourt, has never been determined.

Haryanto adalah perkara yangcontroversial :"The controversy of a judicial decision which was rendered by theDistrict Court and Supreme Court can be seen from the case E. D. &F. Man (Sugar) Ltd vs. Yani Haryanto. In this case, the CentralJakarta District Court had annulled the underlying contract based onthe violation of the Indonesian public policy.

Isi dari pernyataan tersebut adalah sebagai berikut :"we confirm that our award final/v determined the followina issues:i) The Respondent's challenae to tribunal's jurisdiction which wedismissed ;.il) The joinder of the sixth. seventh and eiaht claimants to thisarbitral reference which allowed under Rule 24.b of the SIAC Rule ;iit) The commencement and pursuit of the IndonesianProceedinas (Case No. 1100/Pdt.G/200B/P.N.JKT.SEL in theSouth Jakarta District Court was a breach of clause 17.6 of theSSA

berdasarkantax 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 dividendsas used in this Article means income from shares, mining shares,founders shares or other rights (not being debtclaims), participating inprofits, as well as income from other corporate rights which

is subjectedto the same taxation treatment as income from shares by the laws of theState of which the company making the distribution is a residentTerjamahan 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

Berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, 26 Nov2002 dan CBSA Statement Of Reason , Ottawa 9 Desember 2002The 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 may be made of rubber or plastic.Halaman 11 dari 28 halaman Putusan Nomor 79 B/PK/PJK/2015Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.

Canada Customs bahwa ciri khas alas kaki kedap air adalah kedua bagian sol danbagian atasnya mampu memberikan perlindungan kedap air terhadap kaki.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper, Explanatory Noted Bab 64Umum (B)Menurut pendapat pemohon banding ( kami ) penyataan diatas kurang tepatkarena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubber or ofplastic, the uppers of which

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karena untukmasuk sub 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:kk Ski boots consisting of several moulded parts hinged on rivetsor similar devices;ll Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;Halaman 25 dari 28 halaman Putusan Nomor 79 B/PK/PJK/2015mm 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;nn Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;00 Thongtype sandals in which the thongs are attached to the soleby plugs which lock into

memenuhi syarat kKedua karena pembuatannya dengancara injection moulding, karena untuk masuk pas 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which

(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes

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

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 or similardevices;(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 18 dari 21 halaman.

(d) Sandals consiting of straps across the instep and counter or hee/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, pos

memenuhi syarat kKedua karena pembuatannya dengan carainjection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara di jahit, dikeling, dipaku,disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which

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

transaksi yang berhak mendapatkan fasilitas tarif bea masukpreferensial adalah sebagai berikut:ORIGIN CRITERIA: For exports to the above mentioned countries to be eligiblefor preferential treatment, the requirement is that either:i The products wholly obtained in the exporting member state asdefined in Rule 3 of the ASEAN China ROO;ii Subject to subparagraph (1) above, for the purpose ofimplementing the provisions of Rule 2(b) of the ASEAN ChinaROO, products worked on and processed as a result of which

thetotal value of the materials, parts or produce originating from nonACFTA member states or of undetermined origin used does notexceed 60% of the FOB Value of the product produced or obtainedand the final process of the manufacture is performed withinterritory of the exporting member state;iit Products which comply with origin requirements provided for Rule2 of the ASEAN China ROO and which are used in a member stateas inputs for finished product eligible for preferential treatment inanother member

state/states shall be considered as a productoriginating in the member state where working or processing ofthe finished product has taken place provided that the aggregateACFTA content of the final product is not less than 40%; oriv Products which satisfy the products specific rules provided for inattachment B of the ASEAN China ROO shall be considered asgoods to which sufficient transformation has been carried out in apartyBahwa berdasarkan ketentuan Overleaf Note Attachment C ACFTA di atas,suatu

JaminanKecelakaan Kerja dan bukan tentang Perselisihan Hubungan29Industrial ;Bahwa isi ketentuan pasal 12 ILO Convention no. 81Concerning Labour Inspection In Industry and Commerceyang telah diratifikasi oleh Pemerintah RepublikIndonesia dengan Undang Undang No. 21 Tahun 2003 yangberbunyiArticle 12Labour inspectors provided with proper credentialsshall be empowereda) to enter freely and without previous notice atany haour of the day or night any workplaceliable to inspection ;b) to enter by day any premises which

may havereasonable cause believe to liable toinspection ; andc) to carry out any examination, test or enquirywhich they may consider necessary in order tosatisfy themselves that the legal provision = arebeing strictly observed, and in particular i) to interrogate, alone or in thepresence of witnesses, theemployer or the staff of theundertaking on any mattersconcerning the application of the30legal provisions ;li) to require the production of anybooks, registers or otherdocuments the keeping of which

Persons who violate or neglect to observe legalprovisions enforceable by labour inspectors shallbe liable to prompt legal proceedings withoutprevious warning : Provid that exceptions may bemade by natonal law or regulations in respect ofcasesin whichin which previous notice to carry out remedial orpreventive measures is to be given ;2.