The Parties intended to arrange themutual settlement of the Dispute Objectincluding the Civil Lawsuit by preparingthis Settlement Agreement which hasbeen negotiated and agreed by theParties in the dual language of BahasaIndonesia and English and as long asnecessary, will be filed to the honorablePanel of Judges who examine the CivilLawsuit at the Central Jakarta DistrictCourt as a full and final settlement ofthe Civil Lawsuit.

Akta Perdamaian, Nomor 771/Pdt.G/2020/PN.Jkt.Pst. than 30 June 2021 before 11.30 WIBand after the signing date and thereceipt of a copy of this SettlementAgreement which have signed by theFirst Party.Juni 2021 sebelum pukul 11.30 WIB dansetelah tanggal penandatanganan danditerimanya salinan Perjanjian PerdamaianPihakditandatangani oleh Pihak Pertama.ini oleh Kedua yang telah Payment of BBG A Claim to the FirstParty as referred to Article 1 of thisSettlement Agreement shall be made bytransferring

The First Party agrees to use their bestefforts to deliver complete BBG Invoiceand Supporting Documents (includingincluding BPKB,STNK and KIR) for the remaining 19(nineteen) vehicle units BBG B to theVehicle DocumentsSecond Party and as long as the FirstParty could not be able to completesuch documents to the Second Party,then the Second Party has no obligationto settle the BBG of unit which has notcomplete documents.11.Pihak Pertama setuju untuk bersungguhsungguh untuk menyampaikan Faktur BBGdan

Perdamaian ini yang olehsebab apapun ditetapkan oleh pengadilanyang berwenang sebagai tidak dapatditerapkan dalam hal apapun, tidak dapatditerapkannya ketentuan tersebut tidakakan mempengaruhi ketentuan lainnyadalam Perjanjian Perdamaian ini, makaPerjanjian Perdamaian ini akandiberlakukan seolaholah ketentuan yangtidak dapat diterapkan tersebut tidak pernahdicantumkan dalam Perjanjian ini. 17.The Settlement Agreement is governedby the laws of the Republic of Indonesiabe twocounterparts, each of which

dan Japan, disebutkan bahwa"Where :(a) an enterprise of a Contracting State participates directly or indirectly in themanagement, control or capital of an enterprise of the other ContractingState, or(b) the same persons participate directly or indirectly in the management,control or capital of an enterprise of a Contracting State and an enterprise ofthe other Contracting State, and in either case conditions are made orimposed between the two enterprises in their commercial or financialrelations which

differ from those which would be made between independententerprises, then any profits which would, but for those conditions, haveaccrued to one of the enterprises, but, by reason of those conditions, havenot so accrued, may be included in the profits of that enterprise and taxedaccordingly.

Jepang, mengatur bahwa:Article 9Where :(a) an enterprise of a Contracting State participates directly orindirectly in the management, control or capital of an enterprise ofthe other Contracting State, or(b) the same persons participate directly or indirectly in themanagement, control or capital of an enterprise of a ContractingState and an enterprise of the other Contracting State,and in either case conditions are made or imposed between the twoenterprises in their commercial or financial relations which

differ fromthose which would be made between independent enterprises, thenany profits which would, but for those conditions, have accrued to oneof the enterprises, but. by reason of those conditions, have not soaccrued, may be included in the profits of that enterprise and taxedaccordingly.2.6.

S/C.PULP.002/2013 dated September 03, 2013 betweenthe OBLIGEE and the PRINCIPAL which contract is inherent within this bond."

DA13036IND dated September03, 2013 between the OBLIGEE and the PRINCIPAL which contract isinherent within this bond." Terjemahan bebas, sebagai berikut:"Kami, PELAKSANA dan PENJAMIN mengikatkan diri untuk melaksanakanpembayaran sejumlah uang secara baik dan benar, secara tegas dengan inidinyatakan bahwa jika PEMBERI KUASA lalai memenuhi pelaksanaanpekerjaan Pulp Supply yang telah diberikan kepadanya berdasarkanpemberitahuan kontrak PENJAMIN atas Pulp Supply Contract No. S/C.

PULP. 002/2013 dated September 03, 2013between the OBLIGEE and the PRINCIPAL which contract is inherentwithin this bond."Terjemahan bebas, sebagai berikut:"Kami, PELAKSANA dan PENJAMIN mengikatkan diri untuk melaksanakanpembayaran sejumlah uang secara baik dan benar, secara tegas dengan inidinyatakan bahwa jika PEMBERI KUASA lalai memenuhi pelaksanaan pekerjaanPulp Supply yang telah diberikan kepadanya berdasarkan pemberitahuan kontrakPENJAMIN atas Pulp Supply Contract No. S/C.

HDO/BPB/99/2013/00335 yangselengkapnya berbunyi:"We, the PRINCIPAL and the SURETY bind ourselves for the payment of whichsum, well and truly to be made, firmly by this presents that J the PRINCIPAL failsto fulfill the performance of the work of Wooden ip Supply which has beenawarded to him under the OBLIGEE'S notice of Contract Woodchip Sales &Purchase Contract No. DA13036IND dated September 03, 2013 between theOBLIGEE and the PRINCIPAL which contract is inherent within this bond."

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 riveting;(c) Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(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

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 tcoriginating 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 noraQo00mMenimbangmengingatcapable of being restored or repaired and are fit only for disposal or recovery of pof raw materials, or for recycling purpose(4; andk.

Where a resident of one of the Contracting States and anyother person are related and where such related personsmake arrangements or impose conditions betweenthemselves which are different from those which would bemade between independent persons, any income, deductions,credits, or allowances which would, but for thosearrangements or conditions, have been taken into account incomputing the income (or loss) of, or the tax payable by, oneof such persons, may be taken into account in computing theamount

For this purpose, the term "control" includesany kind of control, whether or not legally enforceable, andhowever exercised or exercisable;Where a Contracting State includes in the profits of a resident ofthat State, and taxes accordingly, profits on which a resident ofthe other Contracting State has been charged to tax in that otherState, and the profits so included are profits which would haveaccrued to the resident of the firstmentioned State if theconditions made between the two residents had

Theissue is whether the marketer should be compensated asa service provider, i.e. for providing promotional services,or whether there are any cases in which the marketershould share in any additional return attributable to themarketing intangibles.

Where a resident of one of the Contracting States and anyother person are related and where such related personsmake arrangements or impose conditions betweenthemselves which are different from those which would bemade between independent persons, any income,deductions, credits, or allowances which would, but forthose arrangements or conditions, have been taken intoaccount in computing the income (or loss) of, or the taxpayable by, one of such persons, may be taken intoaccount in computing the amount

Where a Contracting State includes in the profits of aresident of that State, and taxes accordingly, profits onwhich a resident of the other Contracting State has beenHalaman 45 dari 68 halaman Putusan Nomor 926/B/PK/PJK/2017charged to tax in that other State, and the profits soincluded are profits which would have accrued to theresident of the firstmentioned State if the conditions madebetween the two residents had been those which wouldhave been made between independent persons, then thatother

Canada Borders Service Agency, Statement Of Reason ,Ottawa Nov Dec 9 2002The distinctive feature of waterproof footwear is that both the Sole portionand the a portion of the Upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic diterjemahkan ciri khas alas kaki tahan air adalah kedua bagian soldan bagian atasnya mampu memberikan perlindungan tahan air terhadapkaki, terbentuk dalam komponen tunggal yang terbuat dari

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:(1) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(2) Clogs without quarter or counter, the Uppers of which

are producedin one piece usually attached to the base or platform by riveting;(3) 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;(4) Sandals consiting of straps across the instep and counter orheelstrap attached to the Sole by any process;(5) Thongtype sandals in which the thongs are attached to the Sole byplugs which lock into holes in the Sole;(6) Nonwaterproof footwear produced

orang lain atau perbuatan (atau tidak berbuat) bertentangan dengan kewajiban menurut undangundang atau bertentangan dengan apa yang menurut hukum tidak tertulis yang seharusnya dijalankan olehseorang dalam pergaulannya dengan sesama warga masyarakat dengan mengingat adanya alasanpembenar menurut hukum);Code Civil Perancis mengaturnya dalam titel IV Chapter II artikel 1382 sampai dengan artikel 1386 denganjudul Delicts and QuasiDelicts;Dalam artikel 1382 dikatakan bahwa :Any act whatever of man which

causes damage to another obliges him by whose fault it accorred to makereparation;Kemudian mengenai tanggung jawab terhadap kelalaian atau kurang hatihati diatur dalam artikel 1383sebagai berikut:Each one is liable for the damage which he causes not only by his own act but also by his negligence orimprudence;Selanjutnya artikel 1384 menentukan :He is liable not only for the damage which he caused by his own act, but also for that which is caused bythe act of persons for whom he is responsible, or

by things which he has in his keeping;Artikel 1382, 1383 dan 1384 Code Civil Perancis tersebut sama persis bunyinya dengan Pasal 1365, 1366dan 1367 KU H Perdata;Konsep perbuatan melawan hukum dalam sistem Common Law disebut the law of tort.

Tort is a civil wrong for which the remedy is a common law action for unliquidated damages and which isnot exclusivey the breach of contract or a breach of a trust or other merely equitable obligation;Sir P. Wienfield mengatakan bahwa :Tortious liability arises from the breach of duty primarily fixed by law, such duty is towards personsgenerally and its breach is redressible by an action for unliquidated damages;L.B.

Curzon memberikan definisi Tort sebagai berikut:The Law of Tort is concerned with the determination of disputes which arise where one person allegeswrong conduct against another.

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 tcoriginating 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 recovery of pof raw materials, or for recycling purpose(4; andk.

Barang Dalam Persetujuan KerangkaKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara AnggotaAsosiasi BangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3"Rules Of Origin 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 to beoriginating and eligible for preferential concessions if they conform to the originrequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose nor arecapable of being restored or repaired and are fit only for disposal or recovery ofparts of raw materials, or for recycling purpose(4; andJ.

PerdaganganBarang Dalam Persetujuan Kerangka Kerja Mengenai Kerjasama EkonomiMenyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia TenggaraDan Republic Rakyat China), yaitu pada Annex 3 "Rules Of Origin For The TheAseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed tobe originating and eligible for preferential concessions if they conform to the originrequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose nor are capable of beingrestored or repaired and are fit only for disposal or recovery of parts of raw materials, or for recyclingpurpose(4; andk.

Related parties may enter into tansactions which would nothave the same terms, conditions and amounts as transactions with unrelated parties;bahwa dalam Note 17 to the financial statements diketahui sifat transaksi dan hubungandengan pihak yang memiliki hubungan istimewa adalah sebagai berikut : Related Parties Relationship with Transactionthe related partiesNOF Corporation, Japan Shareholder Purchase of raw materialsPayment of royaltiNOF Europe Shareholders affiliate Purchase of raw materialsMarubeni

Related parties may enter into tansactions which would nothave the same terms, conditions and amounts as transactions with unrelated parties;bahwa dalam Note 17 to the financial statements diketahui sifat transaksi dan hubungandengan pihak yang memiliki hubungan istimewa adalah sebagai berikut: Related Parties Relationship with Transactionthe related partiesNOF Corporation, Japan Shareholder Purchase of raw materialsPayment of royaltiNOF Europe Shareholders affiliate Purchase of raw materialsMarubeni

Shareholders affiliate Sale of finished goodsPT Marubeni Indonesia Shareholders affiliate Sale of finished goodsbahwa berdasarkan penelitian Majelis terhadap Sale and Purchase Agreement (bukti P16 danP17) pasal 2.1 diketahui Marubeni Corporation, Japan agrees to sell and deliver at theinternationally competitive price;bahwa dalam pasal 2.2 diketahui "NMC shall purchase all the raw material which are suppliedfrom outside of Indonesia through Marubeni Corporation, Japan;bahwa dalam pasal 4.2. diketahui

Proyek PISP (Participatory Irrigation Sector Project);Dalam kontrak disebutkan halhal sebagai berikut:This Contract (hereinafter called the "Contract") is made on the 6thday of the month of December, 2006 between, on the hand,Directorate General of Water Resources (DGWR), Ministry of PublicWorks, Republic of Indonesia (hereinafter called the "Client") and,on the other hand a Joint Venture consisting of the following entities,each of which will be jointly and severally liable to the Client for allthe

DDC Consultants (hereinaftercollectivelly called the "Consultant).Sedangkan dalam General Condition of Contract juga dijelaskanbahwa "Joint Venture" means a Consultant which compries two ormore Peartners each of wich will be jointly and severally liable to theClient for all the Consultant's obligations under the Contract.a) Dasar Hukum UndangUndang Nomor 18 Tahun 2000 tentang PerubahanKedua Atas UndangUndang Nomor 8 Tahun 1983 tentangPajak Pertambahan Nilai Barang Dan Jasa Dan PajakPenjualan Atas

Proyek PISP (Participatory Irrigation Sector Project);Dalam kontrak disebutkan halhal sebagai berikut:This Contract (hereinafter called the Contract) is made on the 6thday of the month of December, 2006 between, on the hand,Directorate General of Water Resources (DGWR), Ministry of PublicWorks, Republic of Indonesia (hereinafter called the Client) and,on the other hand a Joint Venture consisting of the following entities,each of which will be jointly and severally liable to the Client for allthe

DDC Consultants (hereinaftercollectivelly called the Consultant).Sedangkan dalam General Condition of Contract juga dijelaskanbahwa Joint Venture means a Consultant which compries two ormore Peartners each of wich will be jointly and severally liable to theClient for all the Consultants obligations under the Contract.a) Dasar Hukum; UndangUndang Nomor 18 Tahun 2000 tentang PerubahanKedua Atas UndangUndang Nomor 8 Tahun 1983 tentangPajak Pertambahan Nilai Barang Dan Jasa Dan PajakPenjualan Atas Barang

Berdasarkan CANADA BORDER SERVICE AGENCY, Custom Notice N484,Ottawa, 26 Nov 2002 dan CBSA Statement Of Reason , Ottawa 9Desember 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic.Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.

Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05dibedakan berdasarkan bahan penyusun outer sole dan upper,Explanatory Noted Bab 64 Umum (B)** Menurut pendapat Pemohon Banding ( kami ) penyataan diatas kurangtepat karena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubber orof plastic, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes.Pos 64.02 Other footwear

syarat kedua karena pembuatannya dengan carainjection moulding, karena untuk masuk sub pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling, dipaku,disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan sub 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;(ob) 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 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;Halaman 24 dari 27 halaman.

(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 sub pos 64.02 tersebut diatas, maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk sub pos 64.02,karena pada bab 64, sub pos yang paling tepat untuk sandal jepit dansandal adalah sub pos 64.02.Bahwa menurut Ketentuan Umum

Barang Dalam PersetujuanKerangka Kerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota Asosiasi BangsaBangsa Asia Tenggara Dan RepublicRakyat China), yaitu pada Annex 3 "Rules Of Origin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall bedeemed to be originating and eligible for preferential concessions if theyconform to the origin requirements under any one of the following:Products which

of that Party, provided that that Party has the rights toexploit such waters, seabed and beneath the seabed in accordance withinternational law.Products of sea fishing and other marine products taken from the high seas byvessels registered with a Party or entitled to fly the flag of that Party.Products processed and/or made on board factory ships registered with aParty or entitledto fly the flag of that Party, exclusively from products referred to inparagraph (g) above.Articles collected there which

Berdasarkan Canada Border Service Agency, Custom Notice N484, Ottawa,26 Nov 2002 dan CBSA Statement Of Reason , Ottawa 9 Desember 2002The distinctive feature of waterproof footwear is that both the sole portionand the a portion of the upper, sufficient to give waterproof protection to thefoot, are incorporated into a single component which may be made of rubberor plastic;Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.

Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper , Explanatory Noted Bab64 Umum (B)* Menurut pendapat pemohon banding ( kami ) penyataan diatas kurangtepat karena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubber orof plastic, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes;Pos 64.02 Other footwear

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 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;(6) 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

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 ofwhich, 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

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 XIl 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 nveting;(c) Slippers or mules without quarter or counter, the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(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 soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

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 ofwhich, 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

Putusan Nomor 863/B/PK/Pjk/201911.12.13.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: TheHeading covers, inter alia:(g) Skiboots consisting of several moulded parts hinged on rivetsor similar 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 ofwhich, 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 thesole by plugs which lock into holes in the sole;() 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