Bahwa pada penjelasan pos 64.02 pada halaman XII 6402112:Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged onrivets or similar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base orplatform by riveting;(c) Slippers or mules without quarter or counter,the uppersof which, being produced in one piece or assembled otherthan by stitching, are

attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counteror heelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached tothe sole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (forexample, bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut diatas, maka sandal jepit dan sandal yang diimpor PemohonBanding sekarang Pemohon Peninjauan Kembali dapat masukpos

not later than31 December 1996 as set forth in Article 1, Definitions, page 31, paragraph2 of the Syndicated Credit Facility Agreement No. 159 (see Exhibit P1)which reads as follows:Scheduled Completion Date: means the date that Project Completion isrequired to occur pursuant to this Agreement, which date shall be not later thanthe 31st (thirty first) day of December 1996 (one thousand nine hundred andninety six), unless the Majority Lenders otherwise agree in writing.6 Whereas total cost incurred

In addition, domicile on which the Cilacap flourmill project is operated is within the jurisdiction of District Court of Cilacap andmost evidences confirming losses suffered by Plaintiff are in the premise ofCilacap flour mill which is within the jurisdiction of District Court of Cilacap.Accordingly, it has been correct to file the legal proceedings of this present civilcase to the District Court of Cilacap which has the competency to examine andjudge this present civil case;11 Whereas furthermore

This is pursuant to Article 1234 jo. 1313 ofIndonesian Civil Code which read as follows:363737Obligation is to give something, to do something, or not to dosomething. (Article 1234 of ICC) Agreement is an act with which one ormore persons bind themselves to one or more other people.

Amendment I No. 19 (see ExhibitPY);Whereas with regard thereto, it is found that CoDefendant sent letter toDefendant III via Nancy Tan regarding cost overrun of the total cost of the39171819project incurring since 31 December 1996 which, as calculated by CoDefendant at early January 1997, amounted to US$ 550,309.

(five hundredfifty thousand three hundred nine United States Dollar) (Exhibit P13);Whereas Defendant III replied CoDefendant's letter on 218t March 1997 viafacsimile (Exhibit P14) which essentially specified Defendant III recognitionof the cost overrun amounting to US$ 393,595.

differ from those which would bemade between independent enterprises, then any profits which would, but for thoseconditions, have accrued to one of the enterprises, but, by reason of thoseconditions, have not so accrued, may be included in the profits of that enterprise andtaxed accordingly.bahwa berdasarkan OECD Transfer Pricing Guidelines, penerapan prinsip kewajaransecara umum berdasarkan halhal sebagai berikut :1.

, the method most appropriate to the facts, which provides the highest level ofcomparability, and is capable of practical application, should be selected.

The NEWC index is an internationalindex which is widely recognized amongst all countries which are buyers and sellers ofcoal.

31 December 2007, corresponding to the average of the six monthsprior to the date in which the contract for sales to BR in that year was negotiated (i.e.January to June 2007), was identified as US$51.42 per metric ton.The Indonesian Coal Index price used as the starting point of the analysis for the firsthalf of the year ended 31 December 2008, corresponding to the average of the six monthsprior to the date in which the contract for sales to BR in that year was negotiated (i.e.June to December 2007

The NEWC index is aninternational index which is widely recognized amongst all countries which arebuyers and sellers of coal.

of paragraphs 1 and 2, remuneration derivedin respect of an employment exercise aboard a ship or aircraft operated ininternational traffic by an enteRprise of a Contracting State shall be taxableonly in that State;Article 15 (Director's Fees);(1) Director's fees and similar payments derived by a resident of a ContractingState in his capacity as a member of the board of directors of a company whichis a resident of the other Contracting State may be taxed in that other State.(2) The remuneration which

Bahwa berdasarkan ketentuan Pasal 15 Director's Fee, dalamPerjanjian Penghindaran Pajak Berganda antara Indonesia denganSingapura (selanjutnya disebut dengan P3B IndonesiaSingapura) yangmengatur:Pasal 15 ayat (1):Directors fees and similar payments derived by a resident of aContracting State in his capacity as a member of the board of directorsof a company which is a resident of the other Contracting State may betaxed in that other State; Terjemahan: Biaya direksi dan pembayaranpembayaran serupayang

Putusan Nomor 1386/B/PK/PJK/201 7similar organ of a company which is a resident of the other ContractingState may be taxed in that other State;Terjemahan: Biaya direksi dan pembayaranpembayaran serupayang diperoleh penduduk salah satu Negara pihak pada Persetujuansebagai anggota dewan direksi atau organ serupa lainnya dari suatuperusahaan yang merupakan penduduk Negara pihak lainnya padaPersetujuan, dapat dikenakan pajak di Negara lain tersebut;Bahwa berdasarkan Commmentary on Article 16 concerning

theTaxation of Directors Fees, Model Tax Convention on Income and onCapital, yang menyatakan:Article 16:1) This Article relates remuneration received by a resident of aContracting State, whether an individual or a legal person, in thecapacity of a member of a board of directors of a company which isa resident of the other Contracting State.

Putusan Nomor 1386/B/PK/PJK/201 73) In some countries, organs of companies exist which are similiar infunction to the board of directors. Contracting state are free toinclude in bilateral conventions such organ of companies under aprovision corresponding to Article 16.Terjemahan: Di beberapa negara, organorgan perusahaan adayang mirip dalam fungsi ke dewan direksi.

(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process

;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena pada bab 64, pos yang paling tepat untuk sandal jepit dansandal adalah pos 64.02:Bahwa menurut Ketentuan Umum Mengintrepretasi

Putusan Nomor 1437/B/PK/Pjk/201911.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece

or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon

Putusan Nomor 231/B/PK/Pjk/201911.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or

assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang

Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Afth Edition, Volume 3, dinyatakan : The Headingcovers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b)Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platform byriveting;(c)Slippers or mules without quarter or counter, the uppers of which,being produced In one piece or assembled other than by stitching,are attached

to the sole by stitching;(d)Sandals consiting of straps across the instep and counter orheelstrap attached to the sale by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers)12.

memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;Halaman 9 dari 13 halaman.

(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena pada bab 64, pos

Btm.50 / PDT.GS/ 2019 / PN.BTM, kesepakatan lain apa pun (tertulisatau lisan) yang dibuat antara kedua PIHAK, dan hubungankontraktual lainnya yang ada antara PIHAK pada saat tanggalkesepakatan ini, apakah diketahui atau tidak diketahui dan apakahsaat ini ada, sesuai dengan undangundang, kontrak, atau hukumlain yang berlaku;(b) Irrevocably waive, release, discharge and forever quit allclaims, complaints, suits, causes of action, demands, liabilities,entitlements and any other legal recourses which

Btm.Kesepakatan ini, apakah diketahui atau tidak diketahui dan apakahada atau tidak, Sesuai dengan undangundang, kontrak, atauhukum lain yang berlaku;(b) Irrevocably waive, release, discharge and foreverquit all claims, complaints, suits, causes of action, demands,liabilities, entitlements and any other legal recourses which thePLAINTIFF has or may have or would, but for this Agreement,have or may have against the PLAINTIFF in relation to the caseNo. 50 / PDT.GS/ 2019 / PN.BTM, any other agreements

(a) Sebagaimana disyaratkan oleh hukum yang berlaku dimana PIHAKtersebut tunduk, sebagaimana disyaratkan oleh perintah yangdibuat oleh pengadilan dengan yurisdiksi yang kompeten ataudengan tujuan pendaftaran putusan ini sebagai keputusanpengadilan berkekuatan hukum tetap , atau sebagaimanadisyaratkan oleh pemerintah atau otoritas pengatur dalammelaksanakan fungsifungsi hukumnya dengan benar;(a) As required by applicable law to which such PARTY issubject, as required by an order made by a court of

4BiayaCostsPENGGUGAT menanggung biaya terkait perkara No. 50 / PDT.GS/ 2019 /PN.BTM, dan segala biaya dan pengeluaran (legal dan cara lainnya) yangterjadi di dalam atau timbul dari persiapan, negosiasi dan pelaksanaanKesepakatan ini, atau yang terkait dengan subjek Kesepakatan ini.The PLAINTFF shall bear the costs of the case No. 50 / PDT.GS/ 2019 /PN.BTM, and any costs and expenses (legal and otherwise) incurred in orarising out of the preparation, negotiation and execution of this Agreement,or which

Unless expressly agreed, no variation shall constitute a general waiverof any provisions of this Agreement nor shall it affect any rights,obligations, or liabilities under or pursuant to this Agreement which havealready accrued up to the date of variation, and the rights andobligations of the PARTIES under or pursuant to this Agreement shallremain in full force and effect.Pasal 6Article 6Ketidakabsahan dan KeterpisahanInvalidity and SeverabilityJika ada ketentuan dalam Kesepakatan ini yang diputuskan

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 XIl64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which

are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

menyampaikan semua dokumendokumen sesuai UndangundKepabeanan dan juga telah menyerahkan hard copy bukti Proceed Devisa Impor ydibayar per rekening bank devisa;bahwa pada persidangan Pemohon Banding sampaikan surat tanpa nomor tanggalFebruari 2014, mengenai Tanggapan atas For E yang pada pokoknya menyatakan seb:berikut:1.Pada Rules of Origin (ROO) For The AseanChina Free Trade Area (ACFTA) fchapter 3 article 3.2 Origin Criteria disebutkan bahwa:For the purposes of this chapter, goods imported by a party which

are consigned withe meaning of article 3.8 (Direct consignment), shall be deemed to be originatingeligible for preferential tariff treatment if they confirm to the origin requirements urany one of the following:a) Goods which are wholly obtained or produced in the territory of the exporparty set out a as defined in article 3.3 (Wholly Obtained or Produced Goods)b) Goods not wholly obtained or produced in the territory of the exporting pprovided the said goods are eligible under Article 3.4 (Not

Persetujuan Perdagangan Barang Dalam Persetujuan KeranKerja Mengenai Kerjasama Ekonomi Menyeluruh Antara NegaraNegara Anggota AsosBangsaBangsa Asia Tenggara Dan Republic Rakyat China), yaitu pada Annex 3 "RulesOrigin For The The AseanChina Free Trade Area", dinyatakan:Rule 2: Origin CriteriaFor the purposes of this Agreement, products imported by a Party shall be deemed toriginating and eligible for preferential concessions if they conform to the orrequirements under any one of the following:Products which

Articles collected there which can no longer perform their original purpose norcapable of being restored or repaired and are fit only for disposal or recover:parts of raw materials, or for recycling purpose(4; andk.

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 riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

Putusan Nomor 788/B/PK/Pjk/201911.12.13.14.Bahwa pada penjelasan pos 64.02 pada halaman XII 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Skiboots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platform byriveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or

assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang

., yang diserahkan oleh Pemohon pada saat mengajukan keberatan, yangmenjelaskan sebagai berikut : "TMP Chemical Nickel is an alkaline type electrolessnickel plating solution for plating on plastics, which has ... etc";bahwa berdasarkan Material Safety Data Sheets yang dilampirkan oleh Pemohon,pada angka 9.

Oleh karena itu, jelas disebutkan bahwa preparat untuk permukaanlogam dalam proses electroplating diklasifikasikan dalam pos tariff 3810.10.0000;bahwa berdasarkan Technical Data Sheet (TDS), TMP Chemical Nickel is an alkalinetype electroless nickel plating solution for plating on plastics, which has superiorstability for brightness of deposits for long period use with replenishment.Dikarenakan TMP Chemical Nickel A dan TMP Chemical Nickel B memangdigunakan hanya untuk proses electroplating (pelapisan

TMP Chemical Nickel A dan TMP Chemical Nickel B merupakan Chemical forPlating on Plastics;bahwa Terbanding menetapkan Pos Tarif : 3824.90.9000 adalah olahan pengikatuntuk acuan atau inti penuangan logam; produk dan preparat kimia dari indutri kimiaatau industri terkait (termasuk olahan yang terdiri dari campuran produk alami), tidakdirinci atau termasuk pos lainnya;bahwa berdasarkan Explanatory Notes to The HS, heading 38.24 disebutkan sebagaiberikut:"Heading 38.24 includes the following goods which

The first is ox, which is often restricted to animals of the genus Bos (i.e.the wild cattle gaur, banteng, yak, aurochs, and kouprey as well as domestic cattle). In popularuse, though, the word 'ox' often refers to a castrated male animal, so that isn't a perfect solution.The second zoological term is 'bovine', which is used as a noun to refer to any animal of the widergroup that comprises cattle, buffaloes, and bison. But this would be a strange choice in most generalcontexts.

So when you go to a farm, you willbe able to identify which is the cow and which is the ox.h) http://ruralheritage.com/oxpaddock/oxwhatis.htmAn ox, to early American farmers who used the beast, was a mature castrated male belonging to thedomestic cattle family, or genus Bos, most likely trained (like draft horses, some never got trained)to work, and at the end of its life inevitably used for meat.A steer, by contrast, is also a castrated male of the genus Bos, but is a younger animal that may notbe

In the United States a steer isnot considered an ox until it is four years old, by which time it is considered large enough andmature enough for any work required of it.In Australia and elsewhere, an ox is a called a "bullock." Same beast, but a different culture.

NewEngland teamsters sometimes call oxen "bulls," even though the animals have been castrated.To be culturally and historically accurate when defining an ox, we must use the "right" definition asprovided by the Random House Dictionary, which says that an ox is "The adult castrated male of thegenus Bos used as a draft animal and for food."Although, by United States standards, this definition is correct culturally, historically, andscientifically, it has its problems.

It comes from the Latinword "capitale," which means wealth or property.The scientific name for cattle is bovine.A male bovine is called a bull. A female is called a cow, and sometimes a heifer. Young are calledcalves. Bullocks are castrated young bulls and steers are castrated older bulls. Spayed heifers aredesexualized females. A group of cattle is called a herd.Oxen are not a special breed of cattle, nor are they hybrids like mules.

or capital of an enterprise ofa Contracting State and an enterpriseof the other Contracting State,where such related persons (2)make arrangements or impose conditions between themselves and in eithercase condifions are made or Imposed between the two enterpnses in theircommercial or financial relations @)which differ from those which would be made between independententerprises (4)then any profits which would, but tor those conditions, have accrued to one ofthe enterprises, but by reason of those

Its conclusions areset out in the report entitled Transfer pricing Guidelinesfor Multinational Enterorises and Tax Administrations,which is periodically updated to reflect the progress ofthe work of the Committee in this area. That reportrepresents internationally agreed principles and providesguidelines for the application of the arm's length principleof which the Article is the authoritative statement."

Article 9provides:(When) conditions are made or imposed between the two (associated) enterprises in theircommercial or financial relations which differ from those which would be made betweenindependent enterprises, then any profits which would, but for those conditions, have accruedto one of the enterprises, but, by reason of those conditions, have not so accrued, maybeincluded in the profits of that enterprise and taxed accordingly." bahwa commentary Article 9 OECD Model dan UN Model: Article 9

differ fromthose which would be made between independententerprises).

It is now clarified asreasonable cost, which should include the direct costssuch as raw materials, indirect costs such as repair andmaintenance which may be allocated among severalproducts, and operating expenses such as selling,general, and administrative expenses. (Bukti PK42)Terjemahannya:Dalam penerapan metode biaya plus adalah pentinguntuk menentukan biaya dengan benar.

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

are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced

memenuhi syarat kedua karena pembuatannya dengancara injection moulding, karena untuk masuk pos 64.02 harusmemenuhi syarat pembuatannya dengan cara dijahit, dikeling,dipaku, disekrup, ditusuk atau dengan cara semacam itu;Bahwa pada penjelasan pos 64.02 pada halaman XIl 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which

areproduced in one piece usually attached to the base or platformby nveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(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 317/B/PK/Pjk/201911.12.13.moulding, 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;(6b) 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 soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (