Ditemukan 2113 data
154 — 47 — Berkekuatan Hukum Tetap
Berdasarkan General Explanatory Notes Chapter 64 paragraphs(C) and (D) diketahui juga pengertian mengenai sol luar/out soledan bagian atas/upper sebagaimana berikut:(C) The term outer sole as used in headings 64.01 to 64.05 means that part of the footwear(other 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 upper shall be considered to be thatportion of the shoe which covers the sides and top of the Rok 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 greatest external
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.
Bahwa BTKI 2017 alas kaki dengan outer sole dan upper terbuat daribahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01 dan64.02 dengan uraian:64.01 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;.
142 — 90
Rp.1.700.000.000, (Satu milyar tujuh ratus juta rupiah) adalah merupakanPerbuatan WANPRESTASI CIDERA JANJI ;Whereas the DEFENDANT's actions by not carrying out the obligations andpayment of land and building tax in 2019 and 2020 which were the object ofthe lease, and there was no attempt to pay the next remaining rental fee ofRp. 580,000,000, (five hundred and eighty million rupiah) of the total rentalfee of Rp.
has been legalized and / or legalized by Putu Ngurah Aryana, SH, Notary in Kuta, on August 15 2019, with a totalarea of 900 M2, which is located in Kerobokan Village, North KutaDistrict, Badung Regency, listed under the name WAYAN REDOG;Bahwa Penggugat mempunyai sangkaan yang kuat dan beralasan,Tergugat akan ingkar dan lalai untuk memenuhi isi putusan yang telahberkekuatan hukum tetap (inkracht van gewijsde) dalam perkara a quodan oleh karenanya mohon untuk menghukum Tergugat denganmembayar uang
To declare that the Defendant has committed an DEFAULT BREACH OFPLEDGE act "Land Lease Agreement Number: LEG 709 / VIII / 2019, datedAugust 15, 2019, which has been legalized and / or legalized by PutuNgurah Aryana, SH, Notary in Kuta, on August 15, 2019, with a total area of900 M2, which Is located in Kerobokan Village, North Kuta District, BadungRegency, listed under the name WAYAN REDOG;.
To declare the legal and valuable collateral for the right to lease to lease landnumber: LEG 709 / VIII / 2019, dated 15 August 2019, which has beenlegalized and / or legalized by Putu Ngurah Aryana, SH, Notary in Kuta, onthe date August 15, 2019, with a total area of 900 M2, which is located inKerobokan Village, North Kuta District, Badung Regency, listed under thename WAYAN REDOG;8.
To sentence the Defendant to provide compensation amounting to Rp.56,000,000, (fifty six million rupiah) which must be deposited to the Plaintiff;9. Menghukum Tergugat membayar uang paksa (dwangsom) sebesar Rp.1.000.000, (Satu juta rupiah) setiap harinya sejak dikeluarkannya putusanatas gugatan ini berkekuatan hukum tetap (inkracht van gewijsde);9.
124 — 32
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.
37 — 14 — Berkekuatan Hukum Tetap
(C) The term outer sole as used in headings 64.01 to 64.05 means that part of the(other than an attached heel) which, when in use, is in contact with the pra. Theeconstituent 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 u per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.
The size of the uppers variesvery much between different types of footwear, fran 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 preatect external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamenta strips
Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuatdari bahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01dan 64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers ofrubber or of plastics, the uppers of which are neither fixedto the sole nor assembled by stitching, riveting, nailing,screwing, plugging or similar processes.64.02 Other footwear with outer soles and uppers of rubber orplastics.Halaman 18 dari 28 halaman.
31 — 12 — Berkekuatan Hukum Tetap
memenuhi syarat kedua karena pembuatannya dengan carainjection moulding, karena untuk masuk pos 64.02 harus memenuhisyarat pembuatannya dengan cara dijahit, dikeling, dipaku, disekrup,ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(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 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
89 — 56 — Berkekuatan Hukum Tetap
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 : 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
areproduced in one piece usually attached to the base or platform bynveting;(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 soleHalaman 8 dari 12 halaman.
Putusan Nomor 940/B/PK/Pjk/2019by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);12.
244 — 48 — Berkekuatan Hukum Tetap
Putusan Nomor 1568/B/PK/Pjk/201811.12.13.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Filth Edition , Volume 3, dinyatakan: TheHeading covers, inter alia:(g) Ski boots consisting of several moulded parts hinged on rivets orsimilar 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 of which,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 the soleby plugs which lock into holes in the sole;(l) 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
45 — 22 — Berkekuatan Hukum Tetap
Bahwa berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, Nov 26, 2002 dan Canada Border Service Agency, Statement OfReason , Ottawa, December 9, 2002"The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic.Bahwa 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
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
Graeme Robert Smith
Tergugat:
Nyoman Piluani
57 — 36
,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.
40 — 17 — Berkekuatan Hukum Tetap
Putusan Nomor 1437/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) 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, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon
30 — 13 — Berkekuatan Hukum Tetap
(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 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
30 — 9 — Berkekuatan Hukum Tetap
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 : 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 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;Halaman 9 dari 13 halaman.
(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena pada bab 64, pos
42 — 18 — Berkekuatan Hukum Tetap
Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Afth 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 areproduced in 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 sale 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)12.
422 — 1854
differ from those which would bemade between independent enterprises, then any profits which would, but for thoseconditions, have accrued to one of the enterprises, but, by reason of thoseconditions, have not so accrued, may be included in the profits of that enterprise andtaxed accordingly.bahwa berdasarkan OECD Transfer Pricing Guidelines, penerapan prinsip kewajaransecara umum berdasarkan halhal sebagai berikut :1.
, the method most appropriate to the facts, which provides the highest level ofcomparability, and is capable of practical application, should be selected.
The NEWC index is an internationalindex which is widely recognized amongst all countries which are buyers and sellers ofcoal.
31 December 2007, corresponding to the average of the six monthsprior to the date in which the contract for sales to BR in that year was negotiated (i.e.January to June 2007), was identified as US$51.42 per metric ton.The Indonesian Coal Index price used as the starting point of the analysis for the firsthalf of the year ended 31 December 2008, corresponding to the average of the six monthsprior to the date in which the contract for sales to BR in that year was negotiated (i.e.June to December 2007
The NEWC index is aninternational index which is widely recognized amongst all countries which arebuyers and sellers of coal.
61 — 58 — Berkekuatan Hukum Tetap
of paragraphs 1 and 2, remuneration derivedin respect of an employment exercise aboard a ship or aircraft operated ininternational traffic by an enteRprise of a Contracting State shall be taxableonly in that State;Article 15 (Director's Fees);(1) Director's fees and similar payments derived by a resident of a ContractingState in his capacity as a member of the board of directors of a company whichis a resident of the other Contracting State may be taxed in that other State.(2) The remuneration which
Bahwa berdasarkan ketentuan Pasal 15 Director's Fee, dalamPerjanjian Penghindaran Pajak Berganda antara Indonesia denganSingapura (selanjutnya disebut dengan P3B IndonesiaSingapura) yangmengatur:Pasal 15 ayat (1):Directors fees and similar payments derived by a resident of aContracting State in his capacity as a member of the board of directorsof a company which is a resident of the other Contracting State may betaxed in that other State; Terjemahan: Biaya direksi dan pembayaranpembayaran serupayang
Putusan Nomor 1386/B/PK/PJK/201 7similar organ of a company which is a resident of the other ContractingState may be taxed in that other State;Terjemahan: Biaya direksi dan pembayaranpembayaran serupayang diperoleh penduduk salah satu Negara pihak pada Persetujuansebagai anggota dewan direksi atau organ serupa lainnya dari suatuperusahaan yang merupakan penduduk Negara pihak lainnya padaPersetujuan, dapat dikenakan pajak di Negara lain tersebut;Bahwa berdasarkan Commmentary on Article 16 concerning
theTaxation of Directors Fees, Model Tax Convention on Income and onCapital, yang menyatakan:Article 16:1) This Article relates remuneration received by a resident of aContracting State, whether an individual or a legal person, in thecapacity of a member of a board of directors of a company which isa resident of the other Contracting State.
Putusan Nomor 1386/B/PK/PJK/201 73) In some countries, organs of companies exist which are similiar infunction to the board of directors. Contracting state are free toinclude in bilateral conventions such organ of companies under aprovision corresponding to Article 16.Terjemahan: Di beberapa negara, organorgan perusahaan adayang mirip dalam fungsi ke dewan direksi.
46 — 28 — Berkekuatan Hukum Tetap
Putusan Nomor 1489/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,
35 — 15 — Berkekuatan Hukum Tetap
Putusan Nomor 121/B/PK/Pjk/2019Explanatory 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 areproduced in one piece usually attached to the base or platform bynveting;(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 in one piece (for example,bathing slippers)12.
26 — 7 — Berkekuatan Hukum Tetap
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
90 — 48 — Berkekuatan Hukum Tetap
Keempat, in casu Branch Profit Tax, memilikiketerkaitan hubungan hukum (innerlijke samenhang) antara KontrakBagi Hasil (Production Sharing Contract) dengan P3B Indonesia Inggrissebagaimana yang dimuat dalam Article 10.7 yang menyatakan bahwa:Not with standing any other provisions of this Agreement, where acompany which is a resident of a Contracting State, having a permanentestablishment in that Contracting State, derives profits through of thepermanent establishment, such profits may be taxed (in
an addition to betax which would be chargeable on those profits if they were the profits ofa company which was a resident of that other Contracting State) inaccordance with the laws of the Contracting State, but the rate of tax soimposed shall not exceed 10 per cent of the profits of the permanentestablishment after payment of the income tax on those profits;Halaman 5 dari 11 halaman.
53 — 23 — Berkekuatan Hukum Tetap
Putusan Nomor 788/B/PK/Pjk/201911.12.13.14.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 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 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