The first is 'ox', which is often restricted to animals of the genus Bos(i.e. the wild cattle gaur, banteng, yak, aurochs, and kouprey as well as domestic cattle). Inpopular use, though, the word ox' often refers to a castrated male animal, so that isn't aperfect solution. The second zoological term is 'bovine, which is used as a noun to refer toany animal of the wider group that comprises cattle, buffaloes, and bison.

Such infertility is a result of beingmaternally twinned with a bull calf which placental tissues were shared in the womb.During the first trimester, reproductive organs start to form and sexual hormones beginto be produced in the fetus. When male and female fetal calves are twinned together, thetestosterone produced by the male inhibits estrogen production in the female.

So when you go to a farm,you will be able to identify which is the cow and which is the ox.g) http://ruralheritage.com/oxpaddock/oxwhatis.htmAn ox, to early American farmers who used the beast, was a mature castrated male belongingto the domestic cattle family, or genus Bos, most likely trained (like draft horses, some nevergot trained) to work, and at the end of its life inevitably used for meat.A steer, by contrast, is also a castrated male of the genus Bos, but is a younger animal thatmay not

In the UnitedStates a steer is not considered an ox until it is four years old, by which time it is consideredlarge enough and mature enough for any work required of it.In Australia and elsewhere, an ox is a called a "bullock."

Same beast, but a different culture.New England teamsters sometimes call oxen "bulls," even though the animals have beencastrated.To be culturally and historically accurate when defining an ox, we must use the "right"definition as provided by the Random House Dictionary, which says that an ox is "The adultcastrated male of the genus Bos used as a draft animal and for food."

The first is ox', which is often restricted to animals of thegenus Bos (i.e. the wild cattle gaur, banteng, yak, aurochs, and kouprey as well asdomestic cattle). In popular use, though, the word ox' often refers to a castrated maleanimal, so that isn't a perfect solution. The second zoological term is bovine, whichis used as a noun to refer to any animal of the wider group that comprises cattle,buffaloes, and bison.

Such infertility is a result ofbeing maternally twinned with a bull calf which placental tissues were shared in thewomb. During the first trimester, reproductive organs start to form and sexualhormones begin to be produced in the fetus. When male and female fetal calves aretwinned together, the testosterone produced by the male inhibits estrogen productionin the female. This results in abnormal, underdeveloped or hermaphroditicreproductive organs in the female fetus.

So when you go to afarm, you will be able to identify which is the cow and which is the ox.http://ruralheritage.com/oxpaddock/oxwhatis.htmAn ox, to early American farmers who used the beast, was a mature castrated malebelonging to the domestic cattle family, or genus Bos, most likely trained (like drafthorses, some never got trained) to work, and at the end of its life inevitably used formeat.A steer, by contrast, is also a castrated male of the genus Bos, but is a youngeranimal that may not be trained

In the United States a steer is not considered an ox until it is four years old,by which time it is considered large enough and mature enough for any work requiredof it.In Australia and elsewhere, an ox is a called a "bullock." Same beast, but a differentculture.

It comes from the Latin word "capitale," which means wealthor property.The scientific name for cattle is bovine.A male bovine is called a bull. A female is called a cow, and sometimes a heifer.Young are called calves. Bullocks are castrated young bulls and steers are castratedolder bulls. Spayed heifers are desexualized females. A group of cattle is called aherd.Oxen are not a special breed of cattle, nor are they hybrids like mules.

Terbandingmelakukanpenentuakembalibesamyautanperusahaanyanberasaldaripihayanmemilikihubunganistimewamenjadimodaldengandasaprinsipkewajarandankelazimanusahyantidadipengaruhiolehhubunganistimewadengancaramembandingkadenganperusahaanyanhanyamelakukanpinjamakepadapihaindependen,dalahaliniadalah 6perusahaapembandingyansebandindenganPemohoBandingbahwa berdasarkan pembahasan dalam persidangan Majelis menyimpulkan bahwa sengketaBiaya Bunga ini terkait dengan konsep yang dikenal di perpajakan internasional sebagaiThinCapitalisation.Dari berbagai sumber,ono Fpoadcsnnderhanadapat dirujuk pengertian ataudefinisiThin Capitalisationmenurut otoritas perpajakan Inggris(HMRCHer MajestyRevenue&Customs,United Kingdom)yaituIntax terms a company(which

dengan Indonesia,United Kingdommemberikan pedoman dasar yang antara lain berbunyiIn order to determine whether a company(or a group of companies)isthinly capitalised,itisnecessary to:ascertaihowmucthecompanyorcompanieswouldhavebeenabletoborrowfromanindependentlender(thearmlengthamount),andtocomparethiswiththeamountsactuallyborrowefromgroucompaniesorwiththebackinggroucompanies.ACcomparison can then be made between the interest payable on the actual debt and that whichwould be payable on the amount which

tax purposes can be limited to those on the latter amount.bahwa HMRC dalam Statement of Practice04/07Juga menyatakan bahwa6.The basic transfer pricing rule applies where a provision is made between two persons bymeans of a transaction or series of transactions and one of the persons controls the other orboth are controlled by the same person or persons.Once a control relationship has been established,the basic rule then requires that the actualprovision be compared to the arms length provision(which

pinjamannyabahwaOECD dalam salah satu laporannya tentangThin Capitalisation(adopted by OECDCouncil on26November 1986)yang dirujuk juga dalam OECD Model Convention,jugamenggambarkan bahwaThin Capitalisationbukanlah hal yang sederhana dan memerlukanperlakuan yang khusus.Laporan tersebut pada Para71juga menekankan kembalirekomendasi yang tercantum dalam laporan OECD tahun1979tentangTransfer Pricing andMultinational Enterprisesyang berbunyisgenerally recommended that a flexible approach should be adopted in which

pegawai;bahwa definisi Produk berarti bahan las, peralatan las, peralatan keselamatan dari jenisapapun yg selanjutnya diuraikan pada Lampiran I dan produk lain yang disepakati olehCigweld Pty Ltd dan Pemohon Banding secara tertulis dari waktu ke waktu di kemudianhari;bahwa berdasarkan penelitian Majelis terhadap pengertian Royalty sebagaimana diaturdalam Pasal 12 P3B Indonesia Australia adalah sebagai berikut :MenurutTerbanding1.2.Royalties arising in one of the Contracting States, being royalties to which

a resident ofthe other Contracting State is beneficially entitled, may be taxed in that other State;Those royalties may be taxed in the Contracting State in which they arise, andaccording to the law of that State, but the tax so charged shall not exceed:(a) inthe case of royalties described in subparagraphs 3(b) and (c), and to the extentto which they relate to those royalties, in subparagraphs 3(d) and (f) 10%; and(b) inall other cases 15%;The competent authorities of the Contracting States shall

by mutual agreement settlethe mode of application of these limitations;The term royalties in this article means payments, whether periodical or not, andhowever described or computed, to the extent to which they are made as considerationfor:a.

Putusan Nomor 518/B/PK/Pjk/2020GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear (including overshoes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For the purposes of this Chapter, the term footwear does not, however, include oo foot orshoe coverings of flimsy material

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

(C) The term outer sole as used in headings 64.01 to 64.05 means that part of the footw(other than an attached heel) which, tai in use, is in contact with the ground. Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground.

In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

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

In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

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

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

Berdasarkan General Explanatory Notes Chapter 64, pada alineapertama disebutkan sebagai berikut:GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear (including overshoes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.f.

Putusan Nomor 444/B/PK/Pjk/202064.01 Waterproof Footwear with outer soles and uppers of rubber orof plastics, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes;64.02 Other footwear with outer soles and uppers of rubber orplastics;8.

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

areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;Halaman 9 dari 13 halaman.

The first is 'ox, which is often restricted to animals of thegenus Bos (i.e. the wild cattle gaur, banteng, yak, aurochs, and kouprey as wellas domestic cattle). In popular use, though, the word 'ox' often refers to a castratedmale animal, so that isn't a perfect solution. The second zoological term is bovine,which is used as a noun to refer to any animal of the wider group that comprisescattle, buffaloes, and bison. But this would be a strange choice in most generalcontexts.

Such infertility is a result ofbeing maternally twinned with a bull calf which placental tissues were shared in thewomb. During the first trimester, reproductive organs start to form and sexualhormones begin to be produced in the fetus. When male and female fetal calves aretwinned together, the testosterone produced by the male inhibits estrogen productionin the female. This results in abnormal, underdeveloped or hermaphroditicreproductive organs in the female fetus.

So when you go to afarm, you will be able to identify which is the cow and which is the ox.g) http://ruralheritage.com/oxpaddock/ox whatis.htmAn ox, to early American farmers who used the beast, was a mature castrated malebelonging to the domestic cattle family, or genus Bos, most likely trained (like drafthorses, some never got trained) to work, and at the end of its life inevitably used formeat.A steer, by contrast, is also a castrated male of the genus Bos, but is a youngeranimal that may not

New England teamsters sometimes call oxen "bulls," even though theanimals have been castrated.To be culturally and historically accurate when defining an ox, we must use the"right" definition as provided by the Random House Dictionary, which says that anox is "The adult castrated male of the genus Bos used as a draft animal and forfood."Although, by United States standards, this definition is correct culturally,historically, and scientifically, it has its problems.

It comes from the Latin word "capitale," which means wealthor property.The scientific name for cattle is bovine.A male bovine is called a bull. A female is called a cow, and sometimes a heifer.Young are called calves. Bullocks are castrated young bulls and steers are castratedolder bulls. Spayed heifers are desexualized females. A group of cattle is called aherd.Oxen are not a special breed of cattle, nor are they hybrids like mules.

Putusan Nomor 609/B/PK/Pjk/201911.12.13.pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup, ditusukatau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;(c

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

Putusan Nomor 91 7/B/PK/Pjk/201911.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XIl 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 are producedin one piece usually attached to the base or platform by niveting;(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 orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding (sekarangPemohon

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

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

Often there is a requirement that the child must beaccompanied by an adult paying full price" Special prices offered to friends of sellerA discounted price offered to friends of the salesperson, an attitude which isparodied in the stereotype of a salesman saying "It costs suchand such, but for you ...m Special prices offered to local residents"Common in tourist destinations, this discount is intended to promote localpatronage.

A list price often definesa starting point from which discounts set a lower market price. Marketers offer discount inseveral classifications : cash, trade and quantity discounts.bahwa Quantity Discount dibedakan menjadi dua jenis, yaitu : Cumulative dan Noncumulative Discount ;Cumulative Quantity Discounts reduce prices in amounts determined by purchases overstated time periods.

The minimum quantity at which discount is offered.2. The number of "breaks" or additional discounts for large purchases, which are offered.3. The maximum quantity qualifying for every additional discount.4. The actual amount of discount offered at each quantity level.The mathematical model should answer the following questions:a. What is to be accomplished by quantity discount? Orb. What policy is likely to be accomplished by a quality discount?

The mathematical model assumes twokinds of expenses, viz., ordering costs and inventory carrying costs, which may change withthe size of an order. An increase in order size reduces one of the above costs while increasesthe other cost. Therefore, for every buyer, there is an optimum size order (EOQ) in theabsence of quantity discount. Purchasing the quantities larger than EOQ, actually is a loss tothe buyer.

This loss must be counter balanced by any quantity discount, which force him topurchase more than computed EOQ. This will reduce the seller's cost.

This is in line with the stipulation of Article 613of the Criminal Code of Civil, which states as follows:"Credits transfer on the name and other intangible materials, shall beconducted by way of an authentic deed or in private, by which rightsover the materials are transferred to other persons.Such transfer for the debtors shall not cause any harm, but otherwiseafter such transfer is notified to him, or in writing approved andacknowledged."

This refers to Article 1 on Definitions, page31, paragraph 2 of the Syndicated Credit Facility Agreement No. 159(see Exhibit P1), which states as follows:"Scheduled Completion Date:means the date that Project Completion is required to occur pursuantto this Agreement, which date shall be not later than 31st (thirty first)day of December 1996 (one thousand nine hundred and ninety six) ,unless Majority Lenders otherwise agree in writing.As translated into Indonesian Language as follows:"Date of completion

Service Supplier is a person or agency which business activitiesshall provide construction service.Whereas furthermore in Article 4 of Construction Service Law, it isregulated as follows:"Types of construction service, consists of construction planningissues, construction supervision issues which each to beconducted by a construction planner and construction supervisor.

excess in Cilacap Flour Factory ProjectConstruction compared to the original budget;Whereas the result of PWC's audit showed that such delay has createdcost overrun which, until 30th April 1997, amounted to US$ 4,430,253.

Amendment , No. 19 (seeExhibit P2), in which loss suffered by the Plaintiff is in the form offinancial loss for the money that lent to Defendant by the PlaintiffHalaman 22, Putusan No. 385/Pdt/2016/PT SMG26.2/.28.failed to be used for the original purpose, which is to finance theproject construction in accordance with the budget.

menyampaikan semua dokumendokumen sesuai UndangundKepabeanan dan juga telah menyerahkan hard copy bukti Proceed Devisa Impor ydibayar per rekening bank devisa;bahwa pada persidangan Pemohon Banding sampaikan surat tanpa nomor tanggalFebruari 2014, mengenai Tanggapan atas For E yang pada pokoknya menyatakan seb:berikut:1.Pada Rules of Origin (ROO) For The AseanChina Free Trade Area (ACFTA) fchapter 3 article 3.2 Origin Criteria disebutkan bahwa:For the purposes of this chapter, goods imported by a party which

are consigned withe meaning of article 3.8 (Direct consignment), shall be deemed to be originatingeligible for preferential tariff treatment if they confirm to the origin requirements urany one of the following:a) Goods which are wholly obtained or produced in the territory of the exporparty set out a as defined in article 3.3 (Wholly Obtained or Produced Goods)b) Goods not wholly obtained or produced in the territory of the exporting pprovided the said goods are eligible under Article 3.4 (Not

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 toriginating 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 recover:parts of raw materials, or for recycling purpose(4; andk.

Berdasarkan General Exlanatory Notes Chapter 64 paragraphs (C)and (D) diketahui juga pengertian mengenai sol luar/out sole danpagian atas/upper sebagaimana berikut:(C) The term outer sole as used in headings 64.01 to 64.05 means that part of the footwearfother than an attached heel) which, when in use, is in contact with the ground.

In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

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

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

Berdasarkan General Explanatory Notes Chapter 64, pada alineapertama disebutkan sebagai berikut:GENERALWith certain exceptions (see particularly those mentioned at the end of this General Note) thisChapter covers, under headings 64.01 to 64.05, various types of footwear Gncieting grextnoerirrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.f.

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

,dated 11 December 2017, which legallybinding (inkracht van gewijsde): 2.

Jalan Raya Pemogan Gang NusaIndah Blok B No. 20, DenpasarSelatan, Denpasar Bali, terdaftar atasnama Pihak II , selanjutnya disebutsebagai Rumah Kost No. 20;Dimana masing masing harta dikuasai dandimanfaatkan oleh Pihak II; Identification Number (NIB)22.09.03.10.06952, in the area of 47m2 (forty seven square meters),located at Jalan Raya PemoganGang Nusa Indah Blok B No. 20,Denpasar Selatan, Denpasar Bali,registered in the name of the 2"Party, hereinafter referred to as theBoarding House No. 20,Which

rupiah) tersebut diatas, akan dibayarkan paling lambat 6 (enam)bulansejaktanggal penandatangananperjanjian ini atautepatnya paling lambattanggal 13 Mei 2019.Pihak IJ sepakat untuk menyerahkanOriginal/Asli SHM No. 9924/Desa Pemogan,Surat Ukur Nomor 05078/Pemogan/2012 The 2" Party agreed to provide and the 1*Party agreed to receive money in the sum ofRp. 235,000,000, (two hundred thirty fivemillion rupiah) as compensation for thelease revenues of the Dwelling House No.10 and Boarding House No. 20 which

Party agree to guarantee andpromise to assist the 1 Party in the saleandpurchase process and/or otherrightstransfer process to the 1* Party and/or athird party appointed by the 1 Party,including and not limited to the conversionprocess for the land stipulated in the Articleof this1(a) in conjunction with Article 3agreement to the rights of land which canbe owned by the 1 Party as a foreigner.

(one million rupiah) permonth which shall be paid in the beginningof each month during 2" Party stays at theBoarding House No. 20.

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

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

Putusan Nomor 1567/B/PK/Pjk/201811.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Filth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(6) Clogs without quarter or counter, the uppers of which areproduced In one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece

or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced 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

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