Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper , Explanatory NotedBab 64 Umum (B);** Menurut pendapat pemohon banding ( kami ) penyataan diataskurang tepat 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

,Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : The Headingcovers, inter alia:(y) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(z) Clogs without quarter or counter, the uppers of which are produced in onepiece usually attached to the base or platform by riveting;(aa) 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;(bb) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(cc) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(dd) Nonwaterproof footwear produced in one piece (for example,bathing slippers)12.Bahwa dengan Explanatory Notes, untuk sub pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali

kenyataanya alas kaki tersebuttidak dapat melindungi dari masuknya air atau cairan lainnya maka tidak dapatmenjadi waterproof footwear dan harus keluar dari pos 6401;Berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, 26Nov 2002 dan CBSA Statement Of Reason, Ottawa 9 Desember 2002:The distinctive feature of waterproof footwear is that both the sole portion and the aportion of the upper, sufficient to give waterproof protection to the foot, areincorporated into a single component which

Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper, Explanatory Noted Bab 64Umum (B);e Menurut pendapat pemohon banding (kami) penyataan di atas kurang tepatkarena berdasarkan Harmonized System:Pos 64.01 Waterproof footwear with outer soles and uppers of rubber or ofplastic, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes;Pos 64.02 Other footwear

syaratkedua karena pembuatannya dengan cara injection moulding, karena untuk masuksub pos 64.02 harus memenuhi syarat pembuatannya dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, inter alia:(g) Ski boots consisting of several moulded parts hinged on rivets or similardevices;(h) Clogs without quarter or counter, the uppers of which

are produced in onepiece usually attached to the base or platform by riveting;(i) Slippers or mules without quarter or counter,the uppers of which, beingproduced in one piece or assembled other than by stitching, are attached to thesole by stitching;(i) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;Halaman 19 dari 23 halaman.

(k) Thongtype sandals in which the thongs are attached to the sole by plugs whichlock into holes in the sole;(1) Nonwaterproof footwear produced in one piece (for example, bathingslippers)Bahwa dengan Explanatory Notes, untuk sub pos 64.02 tersebut di atas, makasandal jepit dan sandal yang diimpor Pemohon Banding (sekarang PemohonPeninjauan Kembali) dapat masuk sub pos 64.02, karena pada bab 64, sub posyang paling tepat untuk sandal jepit dan sandal adalah sub pos 64.02.Bahwa menurut Ketentuan Umum

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

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 portion andthe a portion of the upper, sufficient to give waterproof protection to the foot,are incorporated into a single component which may be made of rubber orplastic.Diterjemahkan oleh Penerjemah Resmi Dan TersumpahHarry F.

Putusan Nomor 78/B/PK/PJK/2015Explanatory 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 rubberor of plastic, the uppers of which are neither fixed to thesole nor assembled by stitching, riveting, nailing, screwing,plugging or similar processes.Pos 64.02 Other footwear with outer soles and uppers of rubber orplastics.Pos 64.03 Footwear with outer soles of

syarat kKedua karena pembuatannya dengancara injection 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 : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(6) 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

films or tapes for radio or television broadcasting, orany patent, knowhow, trade mark, design or model, plan, secret formula orprocess; andb payments of any kind received as a consideration for the use of, or the right towtuse, any industrial, commercial or scientific equipmentPasal 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, carries onbusiness 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 with suchpermanent establishment or fixed base.

In such case, the provisions of Article 7 orArticle 14 of this Agreement, as the case may be, shall apply;"9 Bahwa Pasal 12 ayat (3) dan ayat (4) Perjanjian Penghindaran Pajak Berganda(P3B) atau Tax Treaty antara Pemerintah Indonesia dan Australia, menyatakan:Pasal 12 ayat 3"The term "royalties" in this Article means payments, whether periodical or not,and however described or computed, to the extent to which they are made asconsideration for:15a the use of, or the right to use, any copyright, patent

right to use:i motion picture films; orii films or video tapes for use in connection with television; oriii tapes for use in connection with radio broadcasting; orf total or partial forbearance in respect of the use or supply of any property or rightreferred to in this paragraph;"Pasal 12 ayat 4"The provisions of paragraph 2 shall not apply if the person beneficially entitled tothe royalties, being a resident of one of the Contracting States, carries on businessin the other Contracting State, in which

the royalties arise, through a permanentestablishment situated in that other State, or performs in that other Stateindependent personal services from a fixed base situated in that other State, and theproperty or right in respect of which the royalties are paid is effectively connectedwith that permanent establishment or fixed base.

The law which they propoundiS Supported by an administrative apparatus of close aides ordisciples;2. Traditional where charisma may become institutionalised throughdescent and the lawmaking powers pass to a successor. Law Isthen supported by tradition and inherite status as in the case of newmonarchies;3. Rational where there is a systematic elaboration of law andprofessionalised administration of justice by persons who havereceived their legal training in a learned and formally logicalmanner.

There is arationalised legal order which dominates in an empersonal fashion.Masingmasing tipe otoritas tersebut, menentukan modelpenyelenggaraan hukum (batik lawmaking, lawfinding,maupun lawenforcement). Dalam rezim otoritas kharismatik, tidakterdapat pembuatan hukum. Namun yang ada hanyalah penemuanhukum lewat intuisi dan bisikan supranatural. Akibatnya penerapanhukum hanya mengandalkan kebijaksanaan etis moral yang unik daritokoh kharismatik.

The felt necessities of the time, the prevalent moral andpolitical theories, institutions of public policy avoewed or unconsciouseven the prejudices which judges share with their fellowmen, havehad a good deal more to do than the syllogism in determining therules by which men should be governed.

Nomor 197/PDT/2017/PT.PBR(kutipan):Resort means the resort Resor diartikan sebagai resorsituated in LagoiBintan known yang terdapat di LagoiBintanas Bintan Lagoon Resort which yang dikenal sebagai Bintanis owned,operated and Lagoon Resort yang dimiliki,managed by the First Party. dioperasikan , serta dikelolaoleh Pihak Pertama.Dari dan oleh karenanya adalah tepat sasaran dan cukup pihak Gugatanperkara a quo ditujukan hanya kepada PT.

Nomor 197/PDT/2017/PT.PBR Kutipan Pasal Perjanjian Sewa Vila Terjemahannya dalamBahasa Indonesiawith and will not result ulang atau transferin a breach of any laws, tersebut tidakregulations, rules or term melanggar hukum,and conditions which peraturan, kaidahthe First Party is subject to; atau. syarat danketentuan yangberlaku bagi PihakPertama; 2.4.

Kutipan Pasal Terjemahannya dalamTata Tertib Vila Bahasa IndonesiaArticle 12: Pasal 12:The Resident shall not sell the (lease Penghuni Vila in casu,right of) Villa to any third party without Penggugat hanya dapatprior written consent from the menjual (hak sewa) VilaManagement Company, in which such kepada pihak ketiga denganconsent shall not be unreasonably persetujuan tertulis terlebihwithheld or delayed. dahulu.= dari PerusahaanPengelola in casu, Tergugat,persetujuan mana tidak akanditahan secara

Nomor 197/PDT/2017/PT.PBR Kutipan Pasal Terjemahannya dalamPerjanjian Pengelolaan Vila Bahasa IndonesiaArticle 8.1: Pasal 8.1:Villa Membership shall be defined as Keanggotaan Vila harusthe Resort membership accorded to the diartikan sebagaiVilla and which may not be separated keanggotaan Resorfrom the Villa.

Further, where such functionrequested Managementor party is intended to be held on anypart of BLR outside such Resident'sVilla, the theManagement beobtained for such use, which approvalprior approval ofCompany mustshall not be unreasonably withheld ordelayed. For the purpose of this Articlea function or party shall be deemed tobe any gathering of 8 (eight) or morepersons.

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 bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, 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, ditusuk ataudengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, interalia:(m) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(n) Clogs without quarter or counter, the uppers of which

are produced inone piece usually attached to the base or platform by riveting;(0) 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;(op) Sandals consiting of straps across the instep and counter or heelstrapattached to the sole by any process;(q) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(r) Nonwaterproof footwear produced

As Professor Ricketson observes, in some areas in which designsproliferate, it may be that very small differences will be regarded as"substantial" rather than "immaterial". For example, "in relation to anarticle such as a chair, one cannot and should not expect to find somestartling novelty or originality".Sejalan dengan pandangan Prof.

Di Inggris.Section 1 (4) of Registered Design Act 1949 provides that a designshall not be regarded as new if it is the same as a design which is"registered in respect : of the same or any other article in pursuanceof a prior application, or is published in the United Kingdom in respectof the same or any other article before the date of the application.

Di Jepang.Where a design in an application for a design registration is identicalwith or similar to part of a design stated in the request or representedin a drawing, photograph, model or sample attached to the request ofanother application for a design registration which is filed prior to thefiling dote of the design application and for which the publication inthe Design Gazette after the of filing of said application, such designshall be unregistrable, notwithstanding Section 3(1).

Bahwa OECD Model Tax Convention on Income and Capital,menyatakan :Article 10 ayat (3)The term "dividends" as used in this Article means incomefrom shares, "jouissance" shares or "joulssance" rights,mining shares, founders* shares or other rights, not beingdebtclaims, participating in profits, as well as income fromother corporate rights which is subjected to the same taxationtreatment as income from shares by the laws of the State ofwhich the company making the distribution is a resident;Commentary

The reliefs provided inthe Article apply so long as the State of which the payingcompany Is a resident taxes such benefits as dividends.

It isimmaterial whether any such benefits are paid out of currentHalaman 21 dari 51 halaman Putusan Nomor 888/B/PK/PJK/20164.1.5.profits made by the company or are derived, for example,from reserves, i.e. profits of previous financial years.Normally, distributions by a company which have the effect ofreducing the membership rights, for instance, paymentsconstituting a reimbursement of capital in any form whatever,are not regarded as dividends;Commentary Art.10 paragraf 29The benefits to which a holding

The reliefs provided inHalaman 22 dari 51 halaman Putusan Nomor 888/B/PK/PJK/20164.1.6.the Article apply so long as the State of which the payingcompany is a resident taxes such benefits as dividends.

It isimmaterial whether any such benefits are paid out of currentprofits made by the company or are derived, for example,from reserves, i.e. profits of previous financial years.Normally, distributions by a company which have the effect ofreducing the membership rights, for instance, paymentsconstituting a reimbursement of capital in any form whatever,are not regarded as dividends;Commentary Art.10 paragraf 3 (29)The benefits to which a holding in a company conferentitlement are, as a general rule

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading 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

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, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heel strapattached 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

Putusan Nomor 589/B/PK/PJK/201612.13.14.(6) 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 or heelstrap 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 HarmonizedSystem Nomor 3 huruf c, yang salah

Putusan Nomor. 245/B/PK/PJK/2012Sesuai Tax Treaty Indonesia Singapura Pasal 11 angka 1 menyebutkan :Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Lebih lanjut, Pasal 11 angka 2 menyebutkan : However, such interest mayalso be taxed in the Contracting State in which it arises, and according to thelaws of that State but if the recipient is the beneficial owner of the interest, thetax so charged shall not exceed 10 per cent

bunga tersebut dalam tahun 2006,sehingga seharusnya tidak terdapat objek PPh Pasal 26 yang terutang atasbiaya bunga ke Credit Suisse, Singapura.Glencore International AG sebesar Rp 30.184.639.993Sesuai Tax Treaty Indonesia Switzerland Pasal 11 angka 1 menyebutkan :Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Lebih lanjut, Pasal 11 angka 2 menyebutkan : However, such interest mayalso be taxed in the Contracting State in which

dalam tahun 2006,sehingga seharusnya tidak terdapat objek PPh Pasal 26 yang terutang atasbiaya bunga ke Glencore International AG, Switzerland.FC Manger Fee Credit Suisse sebesar Rp 103.972.863.817Sesuai Tax Treaty Indonesia Singapura Pasal 11 angka 1 menyebutkan :Interest arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Lebih lanjut, Pasal 11 angka 2 menyebutkan : However, such interest mayalso be taxed in the Contracting State in which

556/B/PK/PJK/2016Penjelasan Pasal 78:Keyakinan Hakim didasarkan pada penilaian pembuktian dan sesualdengan peraturan perundangundangan perpajakan.Bahwa Persetujuan Penghindaran Pajak Berganda (P3B) antaraPemerintah Republik Indonesia dan Pemerintah Jerman (Tax TreatyIndonesia Jerman) antara lain mengatur sebagai berikut:Article 12:1.Royalties and fees for technical services arising in a ContractingState and paid to a resident of the other Contracting State maybe taxed in the Contracting State in which

The provisions of paragraph 1 of this Article shall not apply if thebeneficial owner of the royalties or fees for technical services,being a resident of a Contracting State, carries on business inthe other Contracting State in which the royalties or fees fortechnical services arise through a permanent establishmentsituated therein, or performs in that other State independentpersonal services from a fixed base situated therein, and theright, property or contract in respect of which the royalties orfees

Where, however, the person paying the royalties orfees for technical services, whether he is a resident of aContracting State or not, has in a Contracting State a permanentestablishment or fixed base in connection with which theobligation to make the payments was incurred, and thepayments are borne by that permanent establishment or fixedbase, then the royalties or fees for technical services shall bedeemed to arise in the Contracting State in which the permanentestablishment or fixed base is situated

Information on the MC includes the names of the issuing authorities of the party which issued theoriginal certificate of origin (form E), date os issuance and reference number. The FOB value shallbe the FOB value of the products exported from the intermediate party; andiv.

In the case of ASEANMember States, the MC shall be issued by the Issuing Authorities;c) The validity of the MC shall have the same enddate as the original certificate of origin (Form E);d) The products which is to be reexported using MC shall be under control of the customs authorityof the intermediate party.

Whether contractual or not. which are consideredas commercial under the Indonesian law.28. Bahwa pengertian dari tindakan pemerintah Indonesia dalam meratiHal. 19 dari 34 hal. Put.

Dr.Sudargo Gautama bahwa yang disebut sebagai Public Policy atau AsasKetertiban Umum adalah sebagai berikut :"public policy atau openbare orde hanya merupakan "a reserveprinciple which is only to be invoked exceptionally", dengan demikianjelas terlihat adanya suatu"uneasiness dalam mempergunakannya"Bahwa yang dimaksud dengan "uneasiness" adalah penggunaan"ketertiban umum" harus dilakukan seirit mungkin dan hanya sebagaipengecualian, apabila setiap kali menggunakan ketertiban umumsebagai alasan untuk

However thesame defects do not apply to the settlement agreement, which wasclear; voluntarily entered into and not contrary to public policy andany award rendered thereunder should have been enforced.Whether this notorious decision was a product of undue influence, oronly lack of understanding of the arbitral concept on the part of thecourt, has never been determined.

Haryanto adalah perkara yangcontroversial :"The controversy of a judicial decision which was rendered by theDistrict Court and Supreme Court can be seen from the case E. D. &F. Man (Sugar) Ltd vs. Yani Haryanto. In this case, the CentralJakarta District Court had annulled the underlying contract based onthe violation of the Indonesian public policy.

Isi dari pernyataan tersebut adalah sebagai berikut :"we confirm that our award final/v determined the followina issues:i) The Respondent's challenae to tribunal's jurisdiction which wedismissed ;.il) The joinder of the sixth. seventh and eiaht claimants to thisarbitral reference which allowed under Rule 24.b of the SIAC Rule ;iit) The commencement and pursuit of the IndonesianProceedinas (Case No. 1100/Pdt.G/200B/P.N.JKT.SEL in theSouth Jakarta District Court was a breach of clause 17.6 of theSSA

rnerupakan bagian tidakterpisahkan dari Peraturan Menteri Keuangan ini.Pasal 3Pengenaan tarif boa masuk sebagaimana dimaksud dalam Pasal 1 dilaksanakan denganketentuan sebagai berikut:1 Tarif bea masuk dalam rangka ATIGA yang lebih rendah dari tarif boa masuk umumhanya diberlakukan terhadap barang impor yang dilengkapi Surat Keterangan Asal (FormD) dalam rangka ATIGA yang telah ditandatangani oleh pejabat berwenang di negaraASEAN bersangkutan.bahwa berdasarkan penelitian pada Authorised Signatories which

XXXPort of Loading : Port Klang, MalaysiaPort of Discharge : Jakarta, IndonesiaQuantity : 14,976 PCSGross Weight : 11,845.80 kgsbahwa supplier Rubber Leisure Products SDN BHD melakukan pengurusan Form D Nomor:KL212213U296938 tanggal 21 Juni 2012 dengan uraian barang Rubber Cot Sheet;bahwa Form D Nomor: KL212213U296938 tanggal 21 Juni 2012 dan Bill of LadingNomor: APLU 075315649 tanggal 19 Juni 2012;bahwa berdasarkan penelitian Terbanding diketahui bahwa dari penelitian pada AuthorisedSignatories which

Berdasarkan Canada Border Service Agency, Custom Notice N484,Ottawa, 26 Nov2002 dan CBSA Statement Of Reason , Ottawa 9 Desember 2002The distinctive feature of waterproof footwear is that both the sole portion and the aportion of the upper, sufficient to give waterproof protection to the foot, areincorporated into a single component which may be made of rubber or plastic.Halaman 11 dari 28 halaman Putusan Nomor 79 B/PK/PJK/2015Diterjemahkan oleh Penerjemah Resmi Dan Tersumpah :Harry F.

Canada Customs bahwa ciri khas alas kaki kedap air adalah kedua bagian sol danbagian atasnya mampu memberikan perlindungan kedap air terhadap kaki.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper, Explanatory Noted Bab 64Umum (B)Menurut pendapat pemohon banding ( kami ) penyataan diatas kurang tepatkarena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubber or ofplastic, the uppers of which

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karena untukmasuk sub pos 64.02 harus memenuhi syarat pembuatannya dengan cara dijahit,dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu.Bahwa pada penjelasan sub pos 64.02 pada halaman XII 64021 ExplanatoryNotes, Fifth Edition , Volume 3, dinyatakan : The Heading covers, inter alia:kk Ski boots consisting of several moulded parts hinged on rivetsor similar devices;ll Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby riveting;Halaman 25 dari 28 halaman Putusan Nomor 79 B/PK/PJK/2015mm 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;nn Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;00 Thongtype sandals in which the thongs are attached to the soleby plugs which lock into

Canada Borders Service Agency, Statement Of Reason,Ottawa Nov Dec 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 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

Putusan Nomor 512/B/PK/PJK/2016The 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 bagiansol dan bagian atasnya mampu memberikan perlindungan tahan airterhadap kaki, terbentuk dalam komponen tunggal yang terbuat dari karetatau plastik.Berdasarkan fakta, uraian

memenuhisyarat kedua karena pembuatannya dengan cara injection moulding, karenauntuk masuk pos 64.02 harus memenuhi syarat pembuatannya dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021 ExplanatoryNotes, Fifth Edition, Volume 3, dinyatakan: The Heading 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

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, beingproduced in one piece or assembled other than by stitching, areattached to the sole by stitching;(d) Sandals consisting of straps across the instep and counter or heel strapattached 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

memenuhi syarat kKedua karena pembuatannya dengancara injection moulding, karena untuk masuk pas 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 rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which

(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