Putusan Nomor 13 K/TUN/2013(2) Permohonan untuk mendapatkan penetapan sebagai IT Kendaraan Bermotorsebagaimana dimaksud pada ayat disampaikan secara tertulis kepada BadanPengusahaan dengan melampirkan:h. foto copy sertifikat bengkel untuk pelayanan purna jual/after salesservice dari lembaga sertifikasi Nasional yang ditunjuk oleh Pemerintahdan/atau penunjukan dari principle/pemegang merk.Pasal 7 ayat 2 Peraturan DK 06 yang mengatur:(2) IT Kendaraan Bermotor harus memiliki bengkel yang bersertifikasi

pelayanan purna jual/aftersales service dan memiliki ijin dari instansi terkait.Pasal 7 ayat 2 Peraturan DK 02 yang mengatur:(2) ITKendaraan Bermotor harus memiliki bengkel atau dapat bekerjasamadengan perusahaan pemilik bengkel dengan minimal masa kerjasama selama10 (sepuluh) tahun.(3) Bengkel sebagaimana dimaksud pada ayat (2) adalah bengkel yangbersertifikasi oleh Lembaga Sertifikasi Nasional yang ditunjuk olehpemerintah dan/atau penunjukan dari principle pemegang merk untukpelayanan purna jual/after

Putusan Nomor 13 K/TUN/2013oleh Pemerintah dan/atau penunjukan dari principle/pemegangmerk,"Pasal 7 ayat 2 Peraturan DK 06 yang mengatur:"(2) IT Kendaraan Bermotor harus memiliki bengkel yang bersertifikasidari Lembaga Sertifikasi Nasional yang ditunjuk oleh Pemerintahdan/atau penunjukan dari principle pemegang merk untukpelayanan purna jual/after sales service dan memiliki ijin dariinstansi terkait."

""(3) Bengkel sebagaimana dimaksud pada ayat (2) adalah bengkel yangbersertifikasi oleh Lembaga Sertifikasi Nasional yang ditunjuk olehpemerintah dan/atau penunjukan dari principle pemegang merkuntuk pelayanan purna jual/ after sales service dan memiliki izindari instansi terkait, ""(4) Bengkel yang telah memenuhi ketentuan sebagaimana dimaksudpada ayat (3) hanya dapat bekerjasama dengan satu importir diKawasan Bebas Batam/Bintan/Karimun."

melakukan pemesanan kepada Supplier ARK International Co,.LtcPurcahse Order Nomor: TUK0019 tanggal 18 Januari 2012 dengan jenis barang Brand New ToyoZ 2.4 A/T sebanyak 1 (satu) unit dengan total tagihan sebesar CIF JPY 2,560,000.00;bahwa supplier ARK International Co,.Ltd, menerbitkan Sales Contract Nomor: 2012032 tanggal2012, dengan perincian sebagai berikut: Jenis Barang : Brand New Toyota Vellfire Z 2.4 A/T Jumlah : 1 (satu) unitTotal Price : 2,560,000.00Price Basis : CIF JakartaTerms of Payments : After

Shipmentbahwa tagihan atas barang pesanan Pemohon Banding disampaikan dengan Invoice Nomor: SEtanggal 30 Januari 2012 dengan Packing List tanggal 30 Januari 2012 dengan jenis barang berupa EToyota Vellfire Z 2.4 A/T, Total Amount CIF JPY 2,560,000.00;Price Basis : CIF JakartaTerms of Payments : After ShipmentGross Weight : 1,970.00 Kgsbahwa barang pesanan Pemohon Banding dikirim oleh Supplier dengan Bill of Lading Nomor: Otanggal 30 Januari 2012 yang menerangkan halhal sebagai berikut:Shipper :

. + Start at: 1+Alignment: Left + Aligned at: 0 cm + Tab after:3. Menetapkan anak dibawah asuhanPenggugat, ; 2s cence at: 0,74 cm, Tab stops: Not4. 3MembebankanbiayaperkarakepadaPenggugatMenetapkan kepada ~ ( Formatted: English (U.S.) Tergugat untuk tetap menafkahi anak hingga anak dewasa;5. Membebankan biaya perkaramenuruthukum, eessessissSCS (Formatted: English (U.S.)

LME PriceKeterangana) DFDA: Days Following the Date of Arrivalb) BDADA: Business Dyas After Date of Arrivalc) DPTLD: Days Prior To the Loading Dated) DADA: Days After Date of Arrivale) BDPTLD : Business Days Prior To the LoadingDatef) PDSI : Upon presentation of the documentsspecified in the LCg) NBDABRSD : Next Business Days After BuyersReceipt of the Shipping Documentsh) CDABRSD : Calendar Day After Buyers Receiptof the Shipping Documentsi) CDABLD : Calendar Day After Bill of LadingDateHalaman

Putusan Nomor 188/B/PK/PJK/201 7j) CDADA: Calender Day After the Date of Arrivalk) CDAPCD : Calender Day After Presentation inaccordance with the L/C of the conformingdocuments) DFBLD: Days Following the Bill of Lading DateHasil Analisis Kesebandingan terhadap 5 faktorkesebandingan sebagaimana dimaksud dalam Bab paragraph 1.36 OECD Transfer Pricing Guidelinesdapat diuraikan sebagai berikut:Dari total 13 kontrak penjualan independen, terdapat8 kontrak penjualan (lebih dari 50%) yang sebandingdengan

Setelah tanggalpengirimanCu (Copper) 37 days after 16 days after shipped Beda kondisi,shipped 21 hariAulAg 34 days after) 7 days after shipped Beda kondisi,(Emas/Perak) shipped 27 hari Kesimpulan:Berdasarkan hasil analisis kesebandingantersebut di atas diketahui:1.

Pernyataan Termohon Peninjauan Kembali;Perlu kami sampaikan bahwa di dalam RisalahPembahasan hasil pemeriksaan, Tim Pemeriksatelah mengakui bahwa term of payment yangdisepakati dalam Concentrate Sales Agreement(CSA) adalah date after arrival; hal iniHalaman 75 dari 111 halaman.

Biaya Pend after aie: wses ceo a mee aoe a noms eee one ered eros cers : RP. 30.000,2. Biaya ATK Peralta 2.0.0... cceccceeesccnsceeceeeeeeeeeeceeeecaneeteeeeeeess > RP. 40.000,3. Biaya Panggjlan..............cccccccccceccecceeeeeeeeeeteeeneeeeeeeeeeeeeene > RP. 225.000,4. RECAKSI.......cccccecccececeeeceeeeeceeeceunceeaeeeseeeeeseeeeeuaeeneenseeaneenanss > RP. 5.000,5.

Article 7.1The First Party confirms the payment tems would be 30% deposit andbalance payment after the Second Party receives the Gas Regulator inHalaman 5 dari 40 hal putusan Nomor 782/Pdt/2017/PT.DKItheir Office/Warehouse. After a few transactions, the payment termswould be discussed by the Parties together.Terjemahan Resmi:Pihak Pertama mengkonfirmasi syarat pembayaran 30% deposit danpembayaran sisanya setelah Pihak Kedua menerima Regulator Gas diKantor/Gudangnya.

Article 7.2The First Party confirms the delivery of the Gas Regulators would beinside 30 days after receiving the Purchase Order and Deposit from theSecond Party. The First Party confirms that the delivery could be donepartially as per Second Partys request.Terjemahan Resmi:Pihak Pertama mengkonfimasi pengiriman Regulator Gas dalam waktu30 hari setelah menerima Pesanan Pembelian (Purchase Order) danDeposit dari Pihak Kedua.

After the rebate period the ownership of the Mould belongs to theFirst Party.Terjemahan ResmiPasal 3.1Seluruh biaya cetakan adalah sebesar USD 10,000. Pihak Pertama akanmemberikan potongan harga cetakan kepada Pihak Kedua sebesar USD1,000 per pesanan 40,000 buah (apabila pesanan dibawah 40,000 buah,Pihak Pertama tidak akan memberikan potongan harga apapun hinggapesanan yang terakumulasi mencapai 40,000).

The period coverd shall be 5years;The net selling price referred to in above 1)b) means theamount derived after deducting FOB price for thecomponents purchased by Licensee from Mikuni andimport duty (except those to be refunded), which areincluded in the selling price, from total amount of sellingprice of the product sold to third party by Licensee (incase of export: Exfactory, and in case of sales inIndonesia: customer delivery price);During the term of this agreement, Licensee shall payonce every

Thepayment shall be made within 90 days after the last day ofeach semiannual business term.

If there is outstandingpayment subjec to 1) b) of this artcle even after thetermination of this agreement, Licensee shall makepayment by submitting a statement made out in the samform as mentioned above;Bahwa berdasarkan peraturan perundangundangan perpajakanyang berlaku dan berdasarkan hasil pemeriksaan sengketa bandingdi Pengadilan Pajak sebagaimana yang telah dituangkan dalamPutusan Pengadilan Pajak Nomor Put.50367/PP/M.X/16/2014tanggal 10 Februari 2014 serta berdasarkan penelitian atasdokumendokumen

Obligation of the parties Pasal 1.3 huruf b TheRokan Production Sharing Contract antara PerusahaanPertambangan Minyak dan Gas Bumi Negara (PERTAMINA) danPT Caltex Pacific Indonesia CONTRACTOR;Pasal 1.3 huruf b The Rokan Production Sharing Contract antaraPerusahaan Pertambangan Minyak dan Gas Bumi Negara(PERTAMINA) dan PT Caltex Pacific Indonesia CONTRACTOR(Lampiran 8) menyebutkan bahwa:"PERTAMINA shall:Except with respect to CONTRACTOR'S obligation to pay theIncome Tax including the final tax on profits after

;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundredand twenty (120) days after the end of each Calendar Year, ofdocumentary proof in accordance with the Indonesian fiscal lawsthat liability for the above mentioned taxes has been satisfied,Halaman 11 dari 45 halaman.

Putusan Nomor 1280/B/PK/PJK/201 7except that with respect to any of such liabilities whichCONTRACTORS may be obliged to pay directly, PERTAMINA shallreimburse it only out of its share of production hereunder within sixty(60) days after receipt of invoice therefore... ".Bahwa merujuk kepada Surat Menteri Keuangan Nomor S604 butir1 dan 2 serta penjelasan Pemohon Banding diatas, pajak yangtimbul atas biaya overhead allocation dari Kantor Pusat ditanggungoleh pemerintah yang pelaksanaannya dilakukan

Bahwa dalam Section IV Pasal 1.3 huruf b kontrak Bagi HasilBlok Rokan Antara Perusahaan Pertambangan Minyak dan GasBumi Negara (PERTAMINA) dan Pemohon Banding, dinyatakansebagai berikut:"PERTAMINA shall:(a)(b) Except with respect to CONTRACTOR's obligation to paythe Income Tax Including final tax on profits after taxdeduction as set forth at subsection 1.2(r) of this Section IV.assume and discharge other Indonesian taxes ofCONTRACTOR including value added tax, transfer tax,import and export duties

,;The obligations of PERTAMINA hereunder shall be deemedto have complied with the delivery to CONTRACTOR withinone hundred and twenty (120) days after the end of eachCalender Year, of documentary proof in accordance with theIndonesian fiscal laws that liability for the above mentionedtaxes has been satisfied, except that with repect to any ofsuch liabilities which CONTRACTORS may be obliged topay directly, PERTAMINA shall reimburse it only out of itsHalaman 14 dari 45 halaman.

KABIRANPerkara No. 360/Pdt.P/2013/PN.Wns.Le Biaiya, Pend after a tcscccsvccsusencusmcennscuns Rp. 30.000,2, Bidye Pane CAN cesarean Rp 100.000,3, Biaya, Atk cs sassswssnvasansosasnnonamcaamnssaxenn Rp. 50.000,A, Meteraten......ccceccecccccccccsssesescescecseeees Rp. 6.000,5. RedakSi.w... eee eeeeeeeneeeeeeeeeeeeneeenee Rp. 5.000. (+)Jurmlah voce cceccecccccccccsssseeeeeesceseeees Rp. 191.000,(seratus sembilan puluh satu ribu rupiah)

Obligation of the parties Pasal 1.3 huruf bThe Rokan Production Sharing Contract antara PerusahaanPertambangan Minyak dan Gas Bumi Negara (PERTAMINA) danPT Caltex Pacific Indonesia CONTRACTORPasal 1.3 huruf b The Rokan Production Sharing Contract antaraPerusahaan Pertambangan Minyak dan Gas Bumi Negara(PERTAMINA) dan PT Caltex Pacific Indonesia CONTRACTOR(Lampiran 8) menyebutkan bahwa:"PERTAMINA shall:Except with respect to CONTRACTOR'S obligation to pay theIncome Tax including the final tax on profits after

;The obligations of PERTAMINA hereunder shall be deemed tohave complied with by the delivery to CONTRACTOR within onehundred and twenty (120) days after the end of each CalendarYear, of documentary proof in accordance with the Indonesianfiscal laws that liability for the above mentioned taxes has beensatisfied, except that with respect to any of such liabilities whichCONTRACTORS may be obliged to pay directly, PERTAMINAshall reimburse it only out of its share of production hereunderwithin sixty (

60) days after receipt of invoice therefore... ".Bahwa merujuk kepada Surat Menteri Keuangan No.

(b) Except with respect to CONTRACTOR's obligation to paythe Income Tax Including final tax on profits after taxdeduction as set forth at subsection 1.2(r) of this SectionIV. assume and discharge other Indonesian taxes ofCONTRACTOR including value added tax, transfer tax,import and export duties on materials, equipment andsupplies brought into Indonesia by CONTRACTOR, itscontractors and sobcontractors; exactions in respect ofproperty, capital, net worth, operations, remittances ortransactions, including

,;The obligations of PERTAMINA hereunder shall bedeemed to have complied with the delivery toCONTRACTOR within one hundred and twenty (120)days after the end of each Calender Year, ofdocumentary proof in accordance with the Indonesianfiscal laws that liability for the above mentioned taxes hasbeen satisfied, except that with repect to any of suchliabilities which CONTRACTORS may be obliged to paydirectly, PERTAMINA shall reimburse it only out of itsshare of production hereunder within sixty (60)

In 2000,four years after the Minahasa Raya mine opened, the ministrywrote in an internal memorandum that the arsenic levels in bayfish were found to be alarming. After drawn out discussionswith the company, the ministry demanded in a letter in 2002 thatNewmont take immediate steps to improve waste treatment.

Under the terms of the goodwill agreement, thegovernment will drop a $ 135 million suit filed against Newmontlast year after villagers near the mine at Buyat Bay, in NorthernSulawesi, complained of tumors, rashes and other illness that theysaid were caused by the waste from the companys gold mine.

After examining the baby inApril, Dr. Rotty wrote to a local environmental group, Kelola, that thebaby's skin "disorder" was "caused by malnutrition."Putusan No.408/Pdt.G/2007/PN.Jkt.Pst. 142(ix)38.(x)39."

(ii)After the reading of the indictment, which took more than two hours,Mr. Ness, 55, told the judges that he was not clear about what crime heand his company had been accused of. We never received anynotification that we violated the law, Mr. Ness said.There is no pollution, he added.

Ilat said he would also argue that after 2000 the company did nothave a permit from Environment Ministry to deposit the mine waste,known as tailing, into the sea.

ini dalam waktu 3 (tiga) bulankalender yang pertama sebesar USD 3.000.000,00 dan 3 (tiga)bulan kalender yang kedua sebesar USD 600.000,00 setelahmenerima klaim tertulis berdasarkan keputusan KREDITORtentang keterlambatan akibat dari adanya cidera janji olehDEBITOR.Bunyi paragraf 8 dari Jaminan Uang Muka (Advance Payment Bond):hal 4 dari 52hal put No.768/PDT/2016/PT.DKI11.12.The SURETY shall pay to the OBLIGEE the guaranteed amountof USD 1,000,000 (in words: United States Dollars One MillionOnly) after

If the disputeis not resolved within forty (40) days after such notice,either Party shall be entitled to refer the dispute forarbitration by the Singapore Commercial Arbitration Boardin accordance with the prevailing rules of such arbitrationtribunal. The decision of the Singapore CommercialArbitration Board shall be final and binding upon theParties.Yang memiliki terjemahan bebas sebagai berikut:hal 9 dari 52hal put No.768/PDT/2016/PT.DKI2.22.341. PENYELESAIAN SENGKETAa.

If the PRINCIPAL fails to complete building concentrator facilities(full option) wthin one year after the execution of the Addendum toAgreement No. : 01/PSKZI/II/2011, dated November 01, 2011, theObligee shall be entitled to claim for the amount bondAtau dalam terjemahan bebas, berbunyi :4.

Guarantee for repurchasing share from Second Party :The Second Party shall pay USD 70,000 as downpaymentfor purchasing 20% shares of The First Party within 3working days after signing Agreement.

., Ltd, berupa 1,189 CTNS Lock, SS Window CasementFastener 8 dll (10 jenis barang) ; total harga CNF: USD 7,059.15, Term OfPayment: 3 Months After Goods Received.bahwa berdasarkan pemeriksaan Majelis atas Sales Contract nomor: SCVP/SC0119/05/2012 Tanggal 26 Mei 2012 diketahui bahwa Pemohon Bandingsepakat membeli barang kepada The Shenzhen Miti Import and ExportTrading Co., Ltd yang beralamat di RM1707, Jingguang Center, ShennanRoad East, Luohu, Shenzhen, China, berupa 1,189 CTNS Lock, SS WindowCasement

Fastener 8 dll (10 jenis barang) ; total harga CNF Jakarta: USD7,059.15, Term Of Payment : 3 Months After Goods Received.bahwa berdasarkan pemeriksaan Majelis atas Commercial Invoice nomor:LS120412 Tanggal 17 Juni 2012 diketahui bahwa Pemohon Banding membelibarang kepada The Shenzhen Miti Import and Export Trading Co., Ltd yangberalamat di RM1707, Jingguang Center, Shennan Road East, Luohu,Shenzhen, China, berupa barang 1,189 CTNS Lock, SS Window CasementFastener 8 dll (10 jenis barang) ; total

Our replyIs as given below:1) have naver mentioned about issuing revised LOI.2) In our last meeting only explained you about why we did not proceedOn this centrifuge requirement after issuing preliminary LOI. As this is abig project we need to take approval from our investors.

Our investorshave not approved this so far and are waiting for the long term financialrestructuring deal to be completed with PPA (goverment authority) Weexpect this deal may be completed within 1 year and only after thisrestructuring, we can inform you about status of this centrifuge project.3) LOlis only an expression of interest from our side towards the centrifugerequirement. Actual job can start only after PO and payment matters areresolved.

So let us not discuss commercial matters now, we can discussthis after we get approval from our investorsDengan terjemahan bebasnya sebagai berikut:Kepada Enomoto/Bp. IrasHalaman 26 Putusan Perkara No.689/PDT/2016/PT.DKI27.28.Mohon maaf atas balasan yang terlambat karena saya sedang liburan keluarkota.

dan menyakinkan bersalah melakukan tindak pidana sebagaimana dalam dakwaan kesatu dan dakwaan kedua Penuntut Umum ; Membebaskan Terdakwa oleh karena itu dari dakwaan kesatu dan dakwaan kedua Penuntut Umum ; Memerintahkan Terdakwa dikeluarkan dari tahanan segera setelah putusan ini diucapkan ; Memulihkan hak-hak Terdakwa dalam kemampuan, rehabilitasi, kedudukan harkat dan serta martabatnya ; Menetapkan barang bukti berupa : (satu) helai baju kaos warna putih merk AFTER

and Obligation of the parties Pasal 1.3 huruf b TheRokan Production Sharing Contract antara PerusahaanPertambangan Minyak dan Gas Bumi Negara (PERTAMINA) danPT Caltex Pacific Indonesia CONTRACTOR;Pasal 1.3 huruf b The Rokan Production Sharing Contract antaraPerusahaan Pertambangan Minyak dan Gas Bumi Negara(PERTAMINA) dan PT Caltex Pacific Indonesia CONTRACTORmenyebutkan bahwa:"PERTAMINA shall:Except with respect to CONTRACTOR'S obligation to pay theIncome Tax including the final tax on profits after

;The obligations of PERTAMINA hereunder shall be deemed to havecomplied with by the delivery to CONTRACTOR within one hundredand twenty (120) days after the end of each Calendar Year, ofHalaman 11 dari 45 halaman.

Putusan Nomor 1587/B/PK/PJK/2016documentary proof in accordance with the Indonesian fiscal lawsthat liability for the above mentioned taxes has been satisfied,except that with respect to any of such liabilities whichCONTRACTORS may be obliged to pay directly, PERTAMINA shallreimburse it only out of its share of production hereunder within sixty(60) days after receipt of invoice therefore... ".Bahwa merujuk kepada Surat Menteri Keuangan Nomor S604 butir1 dan 2 serta penjelasan Pemohon Banding diatas

(b) Except with respect to CONTRACTOR's obligation to paythe Income Tax Including final tax on profits after taxdeduction as set forth at subsection 1.2(r) of this Section IV.assume and discharge other Indonesian taxes ofCONTRACTOR including value added tax, transfer tax,import and export duties on materials, equipment andsupplies brought into Indonesia by CONTRACTOR, itscontractors and sobcontractors; exactions in respect ofproperty, capital, net worth, operations, remittances ortransactions, including

,;The obligations of PERTAMINA hereunder shall be deemedto have complied with the delivery to CONTRACTOR withinone hundred and twenty (120) days after the end of eachCalender Year, of documentary proof in accordance with theIndonesian fiscal laws that liability for the above mentionedtaxes has been satisfied, except that with repect to any ofsuch liabilities which CONTRACTORS may be obliged toHalaman 14 dari 45 halaman.

Biaya PENG after aie: vse: cere a wee aoe a cons eee one ered arom cers > RP. 30.000,2. Biaya ATK PerKalral 2.0.0... ccccceecsescescereceeeeeeeeeeceececaeeaneeeeeeess > RP. 40.000,3. Biaya Panggjlan..............cccccccccceccecceeeeeeeeeeteeeneeeeeeeeeeeeeene > RP. 225.000,4. RECAKSI.......cccccecccececeeeceeeeeceeeeeaneenaeeeeeeeeeeeeeeeuaeeneeneeaneenanss > RP. 5.000,5.

Menyatakan Barang Bukti : 1 (satu) buah baju kaos berkerah lengan pendek warna abuabubermotif garisgaris dengan merek PICASSO, 1 (satu) buah celana ponggol warna cokelat muda dengan merekIKAVES, 1 (Satu) buah celana dalam warna cokelat dengan merek Riccey, 1 (satu) buah kain sarung warna merah dan hijau bermotif kotakkotaktanoa merek 1 (satu) buah baju tidur lengan pendek warna merah berbintik putihdengan merek After Moon bermotif kartun, 1 (satu) buah celana tidur panjang warna merah berbintik putih

Menetapkan Terdakwatetap ditahan;Menyatakan barang bukti berupa: 1 (satu) buah baju kaos berkerah lengan pendek warna abuabubermotif garisgaris dengan merek PICASSO, 1 (satu) buah celana ponggol warna cokelat muda dengan merekIKAVES, 1 (satu) buah celana dalam warna cokelat dengan merek Riccey, 1 (satu) buah kain sarung warna merah dan hijau bermotif kotakkotaktanoa merek 1 (satu) buah baju tidur lengan pendek warna merah berbintik putihdengan merek After Moon bermotif kartun, 1 (satu) buah celana

Unit Price Amount(Dzn) (USD) (USD)1 Raincoat 777 LPSLBLT 760 4.80 3,648.002 Raincoat 777 LPMV 140 4.80 672.003 Raincoat 777 L PMBLT 68 4.80 326.404 Raincoat 777 LPFMCW 150 4.80 729.605 Raincoat 757 SMBLSI 36 4.50 162.006 Raincoat 757 LSM 228 4.50 1,026.007 Raincoat 757 LSLGB 216 4.50 972.008 Raincoat 8L8 228 5.50 1,254.009 Raincoat 777 SNPoncho 208 1.80 998.4010 SNRaincoat 9a 5.00 460.0011 ISNSuit 120 5.50 660.00Total C & F USD 10,908.40Part of Loading : Xiamen, ChinaTerms Of Payment : 3 month after

Amount(Dzn) (USD) (USD)1 Raincoat 777 LPSLBLT 760 4.80 3,648.002 Raincoat 777 LPMV 140 4.80 672.003 Raincoat 777 LPMBLT 68 4.80 326.404 Raincoat 777 LPFMCW 150 4.80 729.605 Raincoat 757 SMBLSI 36 4.50 162.006 Raincoat 757 LSMB 228 4.50 1,026.007 Raincoat 757 LSLGB 216 4.50 972.008 Raincoat 8L8 228 5.50 1,254.009 Raincoat 777 SNPoncho 208 1.80 998.4010 SNRaincoat 92 5.00 460.0011 ISNSuit 120 5.50 660.00Total C & F USD 10,908.40 Amount CNF Tanjung Priok, Jakarta IndonesiaTerms of Payment :3 months after

7228.80.90.00;bahwa berdasarkan PIB, pos tarif yang digunakan Pemohon atas item 1 s.d.3 adalah 8207.19.00.00, yaitu:lainlain, termasuk bagian dari perkakas untuk mengebor batu karang atau mengebor tanah dari jenis yangdapat dipertukarkan untuk perkakas tangan;bahwa berdasarkan Explanatary Notes to the HS, Chapter 82 disebutkan sebagai berikut:Whereas (apart from a few exceptions such as machine saw blades) the preceding headings of this Chapterapply in the main to hand tools ready for use as they stand or after