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Putus : 30-12-2009 — Upload : 03-12-2010
Putusan MAHKAMAH AGUNG Nomor 193 B/PK/PJK/2009
Tanggal 30 Desember 2009 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
2710 Berkekuatan Hukum Tetap
  • ., milkenriched in vitamin or mineral salts), small quantities ofstabilising agents which serve to maintain the naturalconsistency of the producy during transport in liquid state(disodium phosphate, trisodium citrate and calcium choride, forinstance) as well as very small quatities of antioxidants orvitamins not normaly found in the product. Certain of theseproducts may also cortain small quantities chemical (e.g.
    Thus heading 19.01 includes, forexample;Preparations in powder or liquid from used as infant food for dieteticpurposes and consisting of milk to which secondary ingredients(e.g., cereal groats, yeast) have been added.Milk preparations obtained by replacing one or more constituents ofmilk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebutdi atas sangat jelas ditentukan bahwa suatu produk dapatdiklasifikasikan HS 1901.10.29.00 apabila :Makanan
Putus : 11-01-2011 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 380/B/PK/PJK/2009
Tanggal 11 Januari 2011 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
2414 Berkekuatan Hukum Tetap
  • . , milk enriched in vitamins or mneral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the product duringtransport in liquid state (di sodium phosphate ,trisodium citrate and calcium choride, for instance)as well as very small quantities of anti oxidants orvitamins not normaly found in the product.
    Thus heading 19.01 includes, for example ;(1) Preparations in powder or liquid from used asinfant food or for di et eticpurposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have beenadded ;(2) MIk preparations obtained by replacing one or moreconstituents of milk (e.g., butyric fats) by anothersubstances" ;Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat di kl asi fikas i kan HS 1901.10.29.00
Register : 20-12-2011 — Putus : 28-12-2012 — Upload : 23-10-2014
Putusan MAHKAMAH AGUNG Nomor 809 B/PK/PJK/2011
Tanggal 28 Desember 2012 — DIRJEN PAJAK VS PT. LEIGHTON CONTRACTORS INDONESIA;
5925 Berkekuatan Hukum Tetap
  • Putusan Nomor 809/B/PK/PJK/2011.1010b payments of any kind received as a consideration for the use of, or the right touse, any industrial, commercial or scientific equipment".Pasal 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, carrieson business 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 withsuch permanent establishment or fixed base.
Register : 17-07-2014 — Putus : 11-12-2014 — Upload : 11-03-2016
Putusan MAHKAMAH AGUNG Nomor 50 P/HUM/2014
Tanggal 11 Desember 2014 — PERKUMPULAN FORUM ZAKAT JAKARTA, DKK VS PRESIDEN RI;
14375 Berkekuatan Hukum Tetap
  • No one shall be subject to coercion which would impair his freedom tohave or to adopt a religion or belief of his choice.3. Freedom to manifest one's religion or beliefs may be subject only tosuch limitations as are prescribed by law and are necessary to protectHalaman 17 dari 31 halaman. Putusan Nomor 50 P/HUM/2014public safety, order, health, or morals or the fundamental rights andfreedoms of others.4.
    The States Parties to the present Covenant recognize the right towork, which includes the right of everyone to the opportunity to gainhis living by work which he freely chooses or accepts, and will takeappropriate steps to safeguard this right.2.
Putus : 26-07-2013 — Upload : 20-05-2014
Putusan MAHKAMAH AGUNG Nomor 2372 K/Pdt/2012
Tanggal 26 Juli 2013 — YAYASAN PENDIDIKAN PELITA HARAPAN Cq SEKOLAH PELITA HARAPAN, dkk vs. CAROLINE SAPUTAN
18364 Berkekuatan Hukum Tetap
  • Grade 6 requires a weekly signature from a parent.Parenth are encouraged to review the agendas, which list home workassignments, test dates, scheduling need such as PE, ensemble andspecial events.
    Parenth are encouragedto review the agendas, which list home work assignments, testdates, scheduling need such as PE, ensemble and special events.Teachers may request that agendas need to be signed andchecked by parents if the student is consistenly not completinghome work (Junior School, ParenStudent Handbook, tentangAgenda, halaman 8, 2010/2011) Selanjutnya dapat dijelaskan juga bahwa Pembanding V dan VIdalam hal tertentu tidak menggunakan buku agenda karena sayalinat tidak efektif.
    Grade 6 requires a weekly signature from a parent.Parenth are encouraged to review the agendas, which list home workassignments, test dates, scheduling need such as PE, ensemble andspecial events. Teachers may request that agendas need to be signedand checked by parents if the student is consistenly not completing homework (Junior School, ParentStudent Handbook, tentang Agenda,halaman 8, 2010/2011);38.Bahwa selanjutnya Judex Facti telah tidak seksama menilai bukti P3,Bukti P8, Bukti P9.
Register : 10-01-2017 — Putus : 13-03-2017 — Upload : 18-04-2017
Putusan MAHKAMAH AGUNG Nomor 186 B/PK/PJK/2017
Tanggal 13 Maret 2017 — DIREKTUR JENDERAL PAJAK VS PT. FREEPORT INDONESIA;
6133 Berkekuatan Hukum Tetap
  • In any event sales commitments with Affiliates shall be mad2z oniy at pricesbased on oor equivalent to arms length: sales and inaccordance with such terms and conditions at which suchagreement would be made if the parties had not, beenAffiliates, with due allowance for normal selling Kentuan ini jelas mengatur bahwa setiapperjanjian penjualan dengan afiliasi hanyadilaksanakan berdasarkan pada harga atausama dengan penjualan arm's length sales"Halaman 64 dari 111 halaman.
    Paragraph 1.6 dan 1.7 OECD TPGuidelines;Paragraph 1.6 OECD TP Guidelines;Where conditions are made or imposedbetween the two associated enterprises intheir commercial or financial relations whichdiffer from those which would be madebetween independent enterprises, then anyprofits which would, but for those conditions,have accrued to one of the enterprises, but,by reason of those conditions, have not soaccrued, may be included in the profits ofthat enterprise and taxed accordingly.Paragraph 1.7 OECD
    In any event sales.commitments with Affiliates shall be madez only at pricesbased on or equivalent to arm's length sales and in" accordance with such terms and conditions at which suchagreement would be made if the parties. had not. beenAttiliates, with due allowance for normal selling Pasal 11 butir 2 Kontrak KaryaThe Company shall sell the Products in accerdance with.generally accepted international business practices, anduse its best efforts to do so at prices and on terms ofsale which will maximize
    the economic return from theoperations hereunder, giving effect to world marketconditions and other circumtances prevailing at the timeof sale or contract; provided that the Government shallhave the right, en a basis which is of generalapplicability and nondiscriminatory as ta the Company,to prohibit the sale or export of Minerals or Productsif such sale or export would be contrary to theinternational obligations of the Government oF toKontrak Karya tidak mengatur masalah materialitas dan sesuai
    In any event sales.commitments with Affiliates shall be made only at pricesbased on or equivalent to arm's length: sales and in4 accordance with such terms and conditions at which suchagreement would be made if the parties. had not beenAffiliates, with due allowance for. nermal selling Pasal 11 butir 7 Kontrak Karya In the event of a sale of copper concentrates, galidsilver to an Atfiliate or to the domestic market oref such Products shall be determined on the basis of J comparable products among
Putus : 17-06-2019 — Upload : 17-10-2019
Putusan MAHKAMAH AGUNG Nomor 1696/B/PK/Pjk/2019
Tanggal 17 Juni 2019 — BUT NATUNA 1 BV VS DIREKTUR JENDERAL PAJAK
274123 Berkekuatan Hukum Tetap
  • timbulnya hak dan kewajiban yang melekat dari perjanjian yangberasal dari kegiatan business profit, yang sudah barangtentumempunyai yuridiksi dan tunduk pada regulasi konvensi internasional.Keempat, in casu Branch Profit Tax, memiliki keterkaitan hubunganhukum (innerlijkke samenhang) antara Kontrak Bagi Hasil (ProductionSharing Contract) dengan P3B Indonesia Belanda sebagaimana yangdimuat dalam Article 10.8 yang menyatakan bahwa: Notwithstandingany other provisions of this Agreement, where a company which
Putus : 07-03-2013 — Upload : 22-11-2013
Putusan PN SURABAYA Nomor 2357/Pid.B/2012/PN.SBY
Tanggal 7 Maret 2013 —
15378
  • SISWANDI (Ssuami saksikorban) ada beberapa SMS mesra yang berasal dari Nomer Handphone085785880339 milik Terdakwa, antara lain : tanggal 03 April 2011 Jam 00.03 wib Happy Birthday to you Honeylooks the future, hopeful/ with good necessary in ur five.. which give u brightn new coloursemoga dg bertambahnya usia, syg mendapat kebahagiaan ygsempuma....ttaplah jd org yg sederhana dan, slalu syg sm ak..skali Igselamat ulang tahun syg, doaku menyertalma.
    SISWANDI (Swami saksikorban) ada beberapa SMS mesra yang berasal dari Nomer Handphone085785880339 milik Terdakwa, antara lain :e tanggal O03 April 2011 Jam 00.03 wib Happy Birthday to youHoneylooks thefuture, hopeful/ with good necessary in ur five.. which give u bright n newcoloursemoga dg bertambahnya usia, syg mendapat kebahagiaan yg sempurna....ttaplah jdorg yg sederhana dan, slalu syg sm ak..skali Ig selamat ulang tahun syg,doaku menyertaimu.
    SISWANDI (Swami saksikorban) ada beberapa SMS mesra yang berasal dari Nomer Handphone085785880339 milik Terdakwa, antara lain : tanggal 03 April 2011 Jam 00.03 wib Happy Birthday to you Honeylooks the future, hopeful/ with good necessary in ur five.. which give u brightn new coloursemoga dg bertambahnya usia, syg mendapat kebahagiaan ygsempuma....ttaplah jd org yg sederhana dan, slalu syg sm ak..skali Igselamat ulang tahun syg, doaku menyertalma.
    Candra Buana ; Bahwa postur tubuh Terdakwa lebih tinggi dibandingkan dengan posturtubuh isteri saksi dan dalam hal berpakaian, menyesuaikan dengankeperluan misalnya apabila ke kantor dan acara formal biasanyamenggunakan pakaian formal dan menggunakan sepatu berhak tinggi ;e Bahwa pada saat berulang tahun, saksi menerima SMS Looks thefuture, hopefull with good necessary in ure live.. which give u bright n newcolour.. semoga dg new colour.. tetaplah jd org yg sederhana dan, slalu sygsm ak.. skali Ig
Putus : 21-05-2013 — Upload : 28-03-2014
Putusan MAHKAMAH AGUNG Nomor 891 K/Pdt.Sus/2012
Tanggal 21 Mei 2013 — PT DIRECT VISION VS ASTRO NUSANTARA INTERNATIONAL B.V, Dkk
540397 Berkekuatan Hukum Tetap
  • Pasal VI New York Convention 1958;Lebih jelasnya, Pasal V ayat 1 huruf e New York Convention 1958 berbunyisebagai berikut:(e).The award has not yet become binding on the parties, or has been set asideor suspended by a competent authority of the contry in which, or under thelaw of which, that award was made";Terjemahan:(e).Putusan belum mengikat para pihak, atau dibatalkan maupun ditangguhkanoleh badan yang berwenang di Negara mana, atau berdasarkan hukum mana,putusan tersebut dibuat";Pasal VI New
    York Convention 1958 berbunyi sebagai berikut:"If an application for the setting aside or suspension of the award has beenmade in a competent authority referred to in article (V (1) (e) the authoritybefore which the award is sought to be relied upon may, if it considers itproper, adjourn the decision on the enforcement of the award and may also,on the application of the party claiming enforcement of the award, otherparty to give suitable security";Terjemahan:"Jika suatu permohonan untuk pembatalan
    Bahwa Pasal V ayat (1) e Konvensi New York 1958 (Convention on theRecognition and Enforcement of Foreign Arbitral Awards) yang disahkandan dinyatakan berlaku dengan Keputusan Presiden No. 34 Tahun 1981berbunyi:Recognition and enforcement of the award may be refused, at therequest of the party against whom it is invoked, only if........ etc;(e).The award has not yet become binding on the parties, or has been setaside or suspended by a compotent authority of the country in which,or under the law of
Putus : 24-09-2013 — Upload : 13-12-2018
Putusan MAHKAMAH AGUNG Nomor 280 B/PK/PJK/2013
Tanggal 24 September 2013 — DIREKTUR JENDERAL PAJAK VS PT. EKAMAS FORTUNA
5175 Berkekuatan Hukum Tetap
  • a memberof a diplomatic or consular mission of one of the two States in theother State or in a third State and who is a national of the sendingState, shall be deemed to be a resident of the sending State if he issubmitted therein to the same obligations in respect of taxes onincome as are residents of that State:Article 11:1.Interest arising in one of the two States and paid to a resident ofthe other State may be taxed in that other State,However, such interest may also be taxed in the State in which
    Putusan Nomor 280/B/PK/PJK/2013entitled "Double Taxation Conventions and the Use of ConduitCompanies" concludes that a conduit company cannot normally beregarded as the beneficial owner if; though the formal owner, ithas, as a practical matter, very narrow powers which render it, inrelation to the income concerned, a mere fiduciary or administratoracting on account of the interested parties,15..2Dalam buku berjudul "Beneficial Ownership of Royalties inBilateral Tax Treaties" yang ditulis oleh Carl
    YahyaHarahap SH, Hukum Acara Perdata, Gugatan, Persidangan, Penyitaan,Pembuktian dan Putusan Pengadilan, Penerbit Sinar Grafika, hal. 830);Bahwa dalam Yurisprudensi, putusan yang diambil mengandungpertimbangan yang mendasar yaitu ratio decidendi atau basic reason,berupa prinsip hukum yang dijadikan dasar putusan yang diambil (theprinciple of law which the decision is based), dan putusan yangdijatuhkan merupakan kasus yang berhubungan dengan perkembanganhukum (law development), sehingga pada hakekatnya
Register : 13-04-2010 — Putus : 10-01-2012 — Upload : 25-07-2013
Putusan MAHKAMAH AGUNG Nomor 171 B/PK/PJK/2010
Tanggal 10 Januari 2012 — PT. NESTLE INDONESIA vs DIRJEN BEA DAN CUKAI;
2914 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the e product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well as verysmall quantities of antioxidants or vitamins not normany found in the product.Certain of these products may also contain small quantities chemicals (e.g.
    Thus heading 19.01 includes, for example:(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or more constituents of milk (e.g., butyric fats) by another substances.Berdasarkan Explanatory Notes to the Harmonized System tersebut di atas,sangat jelas ditentukan bahwa suatu produk dapat diklasifilkasikan HS1901.10.29.00
Putus : 10-03-2011 — Upload : 21-12-2011
Putusan MAHKAMAH AGUNG Nomor 144/B/PK/PJK/2010
Tanggal 10 Maret 2011 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
2214 Berkekuatan Hukum Tetap
  • ., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchloride, for instance) as well as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.
    Thus heading 19.01 inclucies, for example :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;Hal. 8 dari 19 hal. Put.
Putus : 11-07-2019 — Upload : 18-10-2019
Putusan MAHKAMAH AGUNG Nomor 2034/B/PK/Pjk/2019
Tanggal 11 Juli 2019 — BUT NATUNA 1 B.V vs. DIREKTUR JENDERAL PAJAK
11959 Berkekuatan Hukum Tetap
  • timbulnya hak dan kewajiban yang melekat dari perjanjian yangberasal dari kegiatan business profit, yang sudah barangtentumempunyai yuridiksi dan tunduk pada regulasi konvensi internasional.Keempat, in casu Branch Profit Tax, memiliki keterkaitan hubunganhukum (innerlijkke samenhang) antara Kontrak Bagi Hasil (ProductionSharing Contract) dengan P3B Indonesia Belanda sebagaimana yangdimuat dalam Article 10.8 yang menyatakan bahwa: Notwithstandingany other provisions of this Agreement, where a company which
Putus : 26-08-2010 — Upload : 26-10-2011
Putusan MAHKAMAH AGUNG Nomor 327/B/PK/PJK/2010
Tanggal 26 Agustus 2010 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
2517 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or10mineral salts), small quantities of stabilisingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normaly found in the product.Certain of these products may also contain smallquantities chemicals (e.g., sodium bicarbonate)necessary for their processing, product in theform of powder
    Thusheading 19.01 includes, for example(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes andconsisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) havebeen added;(2) Milk preparations obtained by replacing one ormore constituents of milk (e.g., butyric fats)Hal. 11 dari 20 hal. Put.
Putus : 31-12-2009 — Upload : 14-10-2011
Putusan MAHKAMAH AGUNG Nomor 248/B/PK/PJK/2009
Tanggal 31 Desember 2009 — PT. NESTLE INDONESIA, ;
3418 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e = productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.
    No.248/B/PK/PJK/2009.example:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting ofmilk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e. g., butyric fats) by anothersubstances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifilkasikan HS 1901.10.29.00apabila Makanan
Putus : 04-01-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 363 B/PK/PJK/2009
Tanggal 4 Januari 2010 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
199 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e = productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.
    Thus heading 19.01 includes, forexample:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting ofmilk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e. g., butyric fats) by anothersubstances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifikasikan HS 1901.10.29.00 apabila
Putus : 15-02-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 43/B/PK/PJK/2010
Tanggal 15 Februari 2010 — PT. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI
1815 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e = productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.
    Thus heading 19.01 includes, forexample:(1) Preparations in powder or liquid from used asinfant food or for dietetic purposes and consisting ofmilk to which secondary ingredients (e.g., cereal,groats, yeast) have been added.(2) Milk preparations obtained by replacing one or moreconstituents of milk (e. g., butyric fats) by anothersubstances.Berdasarkan Explanatory Notes to the Harmonized Systemtersebut di atas, sangat jelas ditentukan bahwa suatuproduk dapat diklasifilkasikan HS 1901.10.29.00apabila
Putus : 13-12-2010 — Upload : 21-12-2011
Putusan MAHKAMAH AGUNG Nomor 185/B/PK/PJK/2010
Tanggal 13 Desember 2010 — PT. NESTLE INDONESIA, vs DIREKTUR JENDERAL BEA DAN CUKAI,
149 Berkekuatan Hukum Tetap
  • ., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchloride, for instance) as vell as very small quantities of antioxidants or vitamins not normally found in the product. Certain ofthese products may also contain small quantities chemicals (e.g.
    Thus heading 19.01 inclucies, for example :(1) Preparations in powder or liquid from used as infant food or fordietetic purposes and consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast) have been added ;Hal. 8 dari 19 hal. Put.
Putus : 26-08-2010 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 355/B/PK/PJK/2010
Tanggal 26 Agustus 2010 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
2014 Berkekuatan Hukum Tetap
  • ., milk enriched in vitaminsor mineral salts), smal quantities ofstabilizing agents which serve to maintain thenatural consistency of the product duringtransport in liquid state (disodium phosphate,trisodium citrate and calcium choride, forinstance) as well as very small quantities ofanti oxidants or vitamins not normaly found inthe product. Certain of these products mayalso contain small quantities chemicals (e.g.
    Preparations in powder or liquid fromused as infant food or for dietetic purposesand consisting of milk to which secondaryingredients (e.g., cereal, groats, yeast)have been added ;(2). Milk preparations obtained by replacingone or more constituents of milk (e.g.
Putus : 10-01-2012 — Upload : 21-09-2012
Putusan MAHKAMAH AGUNG Nomor 175 B/PK/PJK/2010
Tanggal 10 Januari 2012 — PT. NESTLE INDONESIA vs. DIREKTUR JENDERAL BEA DAN CUKAI
5425 Berkekuatan Hukum Tetap
  • ., milk enriched in vitamins or mineral salts), smallquantities of stabilising agents which serve to maintain the natural consistency ofthe product during transport in liquid state (disodium phosphate, trisodium citrateand calcium choride, for instance) as well as very small quantities of antioxidants or vitamins not normaly found in the product.
    Thus heading 19.01 includes, for example :(1) Preparations in powder or liquid from used as infant food or for dieteticpurposes and consisting of milk to which secondary ingredients (e.g.