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Putus : 29-12-2009 — Upload : 10-12-2010
Putusan MAHKAMAH AGUNG Nomor 234 B/PK/PJK/2009
Tanggal 29 Desember 2009 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
2018 Berkekuatan Hukum Tetap
  • (G)Cheese and curd.The products mentioned at Items (A) to (E) above maycontain, in addition to natural milk constituents (e.g., milkenriched in vitamin or mineral salts), small quantities ofstabilising agents which serve to maintain the naturalconsistency of the producy during transport in liquid state(disodium phosphate, trisodium citrate and calcium choride, forinstance) as well as very small quantities of antioxidants orvitamins not normaly found in the product.
    (G) Cheese and curdHal 23 dari 28 hal. Put.
Putus : 10-01-2012 — Upload : 21-09-2012
Putusan MAHKAMAH AGUNG Nomor 175 B/PK/PJK/2010
Tanggal 10 Januari 2012 — PT. NESTLE INDONESIA vs. DIREKTUR JENDERAL BEA DAN CUKAI
5527 Berkekuatan Hukum Tetap
  • Cheese and curd" ;The products mentioned at Items (A) to (E) above may contain, in addition tonatural milk constituents (e.g., milk enriched in vitamins or mineral salts), smallquantities of stabilising agents which serve to maintain the natural consistency ofthe product during transport in liquid state (disodium phosphate, trisodium citrateand calcium choride, for instance) as well as very small quantities of antioxidants or vitamins not normaly found in the product.
    Cheese and curd ;7.
Putus : 26-04-2010 — Upload : 21-10-2013
Putusan MAHKAMAH AGUNG Nomor 378 /B/PK/PJK/2009
Tanggal 26 April 2010 — P.T. NESTLE INDONESIA vs DIREKTUR JENDERAL BEA DAN CUKAI
2513 Berkekuatan Hukum Tetap
  • No.378 B/PK/PJK/2009This Chapter covers :1Dairy Products :A Milk, i.e. full cream milk and partially or completelyskimmed milk ;B Cream;Buttermilk, curdied milk and cream, yoghurt, kephirand other fermented or acidified and cream ;D Whey ;E Product consisting of natural milk constituents, notelsewhere specified or included ;F Butter and other fats and ails deriverd from milk, dairyspreads ;G Cheese and curd ;The products mentioned at items (A) to (E) above may contain,in addition to natural milk
    No.378 B/PK/PJK/2009Harmonized System, Edisi Ketiga, Volume 1,Tahun 2002, halaman 33, sebagai berikut :(1) Dairy Products :AMilk i.e., full cream milk and partially or completelyskimmed milk ;Cream ;Buttermilk, curdled milk and cream, yoghurt, kephir and otherfermented or acidified milik and cream ;D Whey ;Product consisting of natural milk constituents, not elsewherespecified or included ;Butter and other fats and oils derived from milk, dairyspreads ;Cheese and curd ;8 Mohon perhatian Majelis Hakim
Upload : 22-12-2010
Putusan MAHKAMAH AGUNG Nomor 29 K/Pdt/2009
TJONG KWAN MAN ; P.T. RODA MAS
3423 Berkekuatan Hukum Tetap
  • tersebut ternyata bahwa sekarangPemohon Kasasi dahulu sebagai Penggugat telah menggugat sekarangTermohon Kasasi dahulu sebagai Tergugat di muka persidangan Pengadilan Negeri Medan pada pokoknya atas dalildalil :1.Bahwa Penggugat sudah sejak tahun 1999 (lebih kurang tujuh tahun) telahditunjuk oleh Tergugat sebagai Stokist dalam pemasaran produk dariTergugat berupa Spices yang terdiri dari Sasa MSG, Sambal Sasa, MinyakGoreng Cap Sendok, dan berupa Food & Care yang terdiri dari Kraft Biscuit,Kraft Cheese
    Bahwa PENGGUGAT REKONPENSI adalah sebuah perusahaan Distributorproduk bumbu dan makanan seperti Sasa MSG, Sambal Sasa, Tepungmohon dianggap sebagai begian integral dan tidak terpisahkan dengan bagianBumbu Sasa, Bumbu Serbaguna Sasa, Minyak Goreng Cap Sendok, KraftBiscuit, Kraft Cheese, Salonpas, Fumakilla dan Supermax;Hal. 9 dari 21 hal. Put. No. 29 K/Pdt/20092.
Register : 18-05-2010 — Putus : 06-09-2010 — Upload : 19-12-2014
Putusan MAHKAMAH AGUNG Nomor 243 B/PK/PJK/2010
Tanggal 6 September 2010 — PT. NESTLE INDONESIA VS DIRJEN BEA DAN CUKAI;
3223 Berkekuatan Hukum Tetap
  • Cheese and curd".The products mentioned at Items (A) to (E) above may contain, in addition tonatural milk constituents (e.g., milk enriched in vitamins or mineral salts), smallquantities of stabilising agents which serve to maintain the natural consistency ofthe e product during transport in liquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) as well as very small quantities of antioxidants or vitamins not normany found in the product.
    Cheese and curd".Mohon perhatian Majelis Hakim Agung yang Mulia, bahwa meskipun dalamExplanatory Notes to the Harmonized System, Edisi Ketiga, 2002, volume 1,halaman 33 tersebut diatas sudah sangat jelas disebutkan barang apa saja yangmerupakan Dairy Products, namun Majelis Hakim Pengadilan Pajak masih merujukkepada gambar skema tentang proses diary pada The OxfordDuden PictorialEnglish Dictionary yang diterbitkan oleh Oxford University Press, New York 1982(vide halaman 47 Putusan Pengadilan Pajak
Putus : 31-12-2009 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 390/B/PK/PJK/2009
Tanggal 31 Desember 2009 —
154 Berkekuatan Hukum Tetap
  • Cheese and curdThe products mentioned at Items (A) to (E) abovemay contain, in addition to natural milkconstituents (e.g., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) as wellas very small quantities of anti oxidants orvitamins not normaly found in the product.
    Cheese and curd.Mohon perhatian Majelis Hakim Agung yang Mulia, bahwameskipun dalam Explanatory Notes to the HarmonizedSystem, Edisi Ketiga, 2002, volume 1, halaman 33tersebut di atas sudah sangat jelas disebutkan barangapa saja yang merupakan Dairy Products, namun MajelisHakim Pengadilan Pajak masih merujuk kepada *gambarskema tentang proses dairy pada The Oxford DudenPictorial English Dictionary yang diterbitkan olehOxford University Press, New York 1982 (vide halaman23 Putusan Pengadilan Pajak
Putus : 06-09-2010 — Upload : 11-08-2011
Putusan MAHKAMAH AGUNG Nomor 75 B/PK/PJK/2010
Tanggal 6 September 2010 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
1911 Berkekuatan Hukum Tetap
  • volume 1 tahun 2002;Untuk lebih jelas Pemohon Peninjauan Kembalimengutip catatan penjelasan Chapter 4, sebagaiberikutThis Chapter covers(1) Dairy Products(A) Milk, i.e. full cream milk and partially orcompletely skimmed milk;(B) Cream;(C) Buttermilk, curdled milk and cream, yoghurt,kephir and other fermented or acidified milk andcream;(D) Whey;(E) Product consisting of natural milk constituents,not elsewhere specified or included;(F) Butter and other fats and oils derived frommilk, dairy spreads;(G) Cheese
    Pemohon Peninjauan Kembali mengutipExplanatory Notes to the Harmonized System, EdisiKetiga, 2002, volume 1, halaman 33 sebagai berikut(1) Dairy Products(A) Milk, l.e. full cream milk and partially orcompletely skimmed milk;(B) Cream;(C) Buttermilk, curdled milk and cream, yoghurt,kephir and other fermented or acidified milk andcream;(D) Whey;(E) Product consisting of natural milk constituents,not elsewhere specified or included;(F) Butter and other fats and oils derived from milk,diary spreads;(G) Cheese
Putus : 02-12-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 260 B/PK/PJK/2010
Tanggal 2 Desember 2010 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
2211 Berkekuatan Hukum Tetap
  • Cheese and curd".The products mentioned at Items (A) to (E) above maycontain, in addition to natural milk constituents(e.g., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e = productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.
    Cheese and curd".Mohon perhatian Majelis Hakim Agung yang Mulia, bahwameskipun dalam Explanatory Notes to the HarmonizedSystem, Edisi Ketiga, 2002, volume 1, halaman = 33tersebut diatas sudah sangat jelas disebutkan barang apasaja yang merupakan Dairy Products, namun Majelis HakimPengadilan Pajak masih merujuk kepada gambar skematentang proses diary pada The Oxford Duden PictorialEnglish Dictionary yang diterbitkan oleh OxfordUniversity Press, New York 1982 (vide halaman 47 PutusanPengadilan Pajak
Putus : 31-12-2009 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 262/B/PK/PJK/2009
Tanggal 31 Desember 2009 — PT. NESTLE INDONESIA ; DIREKTUR JENDERAL BEA DAN CUKAI
1311 Berkekuatan Hukum Tetap
  • volume 1 Tahun 2002 ;Untuk lebih jelas Pemohon Peninjauan Kembalimengutip catatan penjelasan Chapter 4, sebagaiberikut*"This Chapter covers:Dairy ProductsA) Milk, t.e. full cream milk and partially orcompletely skimmed milk ;B) Cream ;C) Buttermilk, curdled milk and cream, yoghurt,kephir and other fermented or acidified milkand cream ;D) Whey ;E) Product consisting of natural milkconstituents, not elsewhere specified orincluded ;F) Butter and other fats and oils derived frommilk; dairy spreads ;G) Cheese
    No.262/B/PK/PJK/2009partially or completely skimmedmilk ;B) Cream ;C) Buttermilk, curdled milk and cream,yoghurt, kephir and other fermentedor acidified milk and cream ;D) Whey ;EF) Product consisting of natural milkconstituents, not elsewherespecified or included ;F) Butter and other fats and oilsderived from milk; dairy spreads ;G) Cheese and curd ;7.
Putus : 17-02-2011 — Upload : 21-12-2011
Putusan MAHKAMAH AGUNG Nomor 73/B/PK/PJK/2010
Tanggal 17 Februari 2011 —
115 Berkekuatan Hukum Tetap
  • Cheese and curd ;The products mentioned at Items (A) to (E) above may contain, inaddition to natural milk constituents (e.g., milk enriched in vitaminsor mineral salts), small quantities of stabilising agents which serveto maintain the natural consistency of the product during transportin liquid state (disodium phosphate, trisodium citrate and calciumchloride, for instance) as well as very small quantities of antioxidants or vitamins not normally found in the product.
    Cheese and curd ;Mohon perhatian Majelis Hakim Agung Yang Mulia, bahwa meskipun dalamExplanatory Notes to the Harmonized System, Edisi Ketiga, 2002, volume1, halaman 33 tersebut di atas sudah sangat jelas disebutkan barang apasaja yang merupakan Dairy products, namun Majelis Hakim PengadilanPajak masih merujuk kepada gambar skema tentang proses dairy pada theOxfordDuden Pictorial English Dictionary yang diterbitkan oleh OxfordUniversity Press, New York 1982 (vide halaman 29 Putusan PengadilanPajak
Putus : 02-12-2010 — Upload : 19-12-2011
Putusan MAHKAMAH AGUNG Nomor 264 B/PK/PJK/2010
Tanggal 2 Desember 2010 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
2010 Berkekuatan Hukum Tetap
  • Cheese and curd".The products mentioned at Items (A) to (E) above maycontain, in addition to natural milk constituents(e.g., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e = productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.
    Cheese and curd".Mohon perhatian Majelis Hakim Agung yang Mulia, bahwameskipun dalam Explanatory Notes to the HarmonizedSystem, Edisi Ketiga, 2002, volume 1, halaman 33tersebut di atas sudah sangat jelas disebutkan barangapa saja yang merupakan Dairy Products, namun MajelisHakim Pengadilan Pajak masih merujuk kepada gambarskema tentang proses diary pada The Oxford DudenPictorial English Dictionary yang diterbitkan olehOxford University Press, New York 1982 (vide halaman 23Putusan Pengadilan Pajak
Putus : 29-12-2009 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 207/B/PK/PJK/2009207/B/PK/PJK/2009
Tanggal 29 Desember 2009 — PT. NESTLE INDONESIA ; DIREKTUR JENDERAL BEA DAN CUKAI
196 Berkekuatan Hukum Tetap
  • Cheese and curd ;The products mentioned at Items (A) to (E) abovemay contain, in addition to natural milkconstituents (e.g., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodium citrateand calcium choride, for instance) as well as verysmall quantities of anti oxidants or vitamins notnormaly found in the product.
    Cheese and curd ;Mohon perhatian Majelis Hakim Agung yang Mulia,bahwa meskipun dalam Explanatory Notes to theHarmonized System, Edisi Ketiga, Tahun 2002, volume1, halaman 33 tersebut di atas sudah sangat jelasdisebutkan barang apa saja yang merupakan DairyProducts, namun Majelis Hakim Pengadilan Pajakmasih merujuk kepada "gambar skema tentang prosesdairy pada The Oxford Duden Pictorial EnglishDictionary. yang diterbitkan oleh Oxford UniversityPress, New York 1982 (vide halaman 23 PutusanPengadilan
Putus : 21-12-2010 — Upload : 06-09-2011
Putusan MAHKAMAH AGUNG Nomor 197 B/PK/PJK/2010
Tanggal 21 Desember 2010 — PT. NESTLE INDONESIA VS DIREKTUR JENDERAL BEA DAN CUKAI
2115 Berkekuatan Hukum Tetap
  • Cheese and curd".The products mentioned at Items (A) to (E) above maycontain, in addition to natural milk constituents(e.g., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve tomaintain the natural consistency of the e productduring transport in liquid state (disodium phosphate,trisodium citrate and calcium choride, for instance) aswell as very small quantities of anti oxidants orvitamins not normany found in the product.
    Cheese and curd".Mohon perhatian Majelis Hakim Agung yang Mulia, bahwameskipun dalam Explanatory Notes to the HarmonizedSystem, Edisi Ketiga, 2002, volume 1, halaman 33tersebut diatas sudah sangat jelas disebutkan barang apasaja yang merupakan Dairy Products, namun Majelis HakimPengadilan Pajak masih merujuk kepada gambar skematentang proses diary pada The Oxford Duden PictorialEnglish Dictionary yang diterbitkan oleh OxfordUniversity Press, New York 1982 (vide halaman 23 PutusanPengadilan Pajak)
Putus : 31-12-2009 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 391/B/PK/PJK/2009
Tanggal 31 Desember 2009 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
3115 Berkekuatan Hukum Tetap
  • Cheese and curdThe products mentioned at Items (A) to (E) abovemay contain, in addition to natural milkconstituents (e.g., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) as wellas very small quantities of anti oxidants orvitamins not normaly found in the product.
    Cheese and curd.Mohon perhatian Majelis Hakim Agung yang Mulia, bahwameskipun dalam Explanatory Notes to the HarmonizedSystem, Edisi Ketiga, Tahun 2002, volume 1, halaman33 tersebut di atas sudah sangat jelas' disebutkanbarang apa saja yang merupakan Dairy Products, namunMajelis Hakim Pengadilan Pajak masih merujuk kepada"gambar skema tentang proses dairy pada The OxfordDuden Pictorial English Dictionary yang diterbitkanoleh Oxford University Press, New York 1982 (videhalaman 28 Putusan Pengadilan
Putus : 30-12-2009 — Upload : 10-12-2010
Putusan MAHKAMAH AGUNG Nomor 191 B/PK/PJK/2009
Tanggal 30 Desember 2009 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
1913 Berkekuatan Hukum Tetap
  • (G) Cheese and curd.The products mentioned at Items (A) to (E) above manycontain, in addition to natural milk constituents (e.g., milkenriched in vitamin or mineral salts), small quantities ofstabilising agents which serve to maintain the naturalconsistency of the producy during transport in liquid state(disodium phosphate, trisodium citrate and calcium choride,for instance) as well as very small quatities of antioxidants orvitamins not normaly found in the product.
    (G) Cheese and curdMohon perhatian Majelis Hakim Agung yang Mulia, bahwameskipun dalam Explanatory Notes to the Harmonized System,Edisi Ketiga, 2002, volume 1, halaman 33 tersebut di atas sudahsangat jelas disebutkan barang apa saja yang merupakan DairyProducts, namun Majelis Hakim Pengadilan Pajak masih merujukkepada gambar skema tentang proses diary pada The OxfordDuden Pictorial English Dictionary yang diterbitkan oleh OxfordUniversity Press, New York 1982 (vide halaman 23 PutusanPengadilan Pajak
Register : 18-05-2010 — Putus : 06-07-2011 — Upload : 19-12-2014
Putusan MAHKAMAH AGUNG Nomor 250 B/PK/PJK/2010
Tanggal 6 Juli 2011 — PT. NESTLE INDONESIA VS DIRJEN BEA DAN CUKAI;
5325 Berkekuatan Hukum Tetap
  • Cheese and curd".The products mentioned at Items (A) to (E) above may contain, in addition tonatural milk constituents (e.g., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the e product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well as verysmall quantities of antioxidants or vitamins not normany found in the product.Certain of these products may
    Cheese and curd".7.
Putus : 04-01-2010 — Upload : 22-12-2011
Putusan MAHKAMAH AGUNG Nomor 254/B/PK/PJK/2009
Tanggal 4 Januari 2010 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
4915 Berkekuatan Hukum Tetap
  • Cheese and curdThe products mentioned at Items (A) to (E) abovemay contain, in addition to natural milkconstituents (e.g., milk enriched in vitamins ormineral salts), small quantities of stabilizingagents which serve to maintain the naturalconsistency of the product during transport inliquid state (disodium phosphate, trisodiumcitrate and calcium choride, for instance) as wellas very small quantities of anti oxidants orvitamins not normaly found in the product.
    Cheese and curd.Mohon perhatian Majelis Hakim Agung yang Mulia, bahwameskipun dalam Explanatory Notes to the HarmonizedSystem, Edisi Ketiga, 2002, volume 1, halaman 33tersebut di atas sudah sangat jelas disebutkan barangapa saja yang merupakan Dairy Products, namun MajelisHakim Pengadilan Pajak masih merujuk kepada *gambarskema tentang proses dairy pada The Oxford DudenPictorial English Dictionary yang diterbitkan olehOxford University Press, New York 1982 (vide halaman23 Putusan Pengadilan Pajak
Putus : 31-12-2009 — Upload : 14-10-2011
Putusan MAHKAMAH AGUNG Nomor 237/B/PK/PJK/2009
Tanggal 31 Desember 2009 — PT. NESTLE INDONESIA, ; DIREKTUR JENDERAL BEA DAN CUKAI,
1912 Berkekuatan Hukum Tetap
  • Cheese and curd".The products mentioned at Items (A) to (E) above may contain, in additionto natural milk constituents (e.g., milk enriched in vitamins or mineral salts),small quantities of stabilising agents which serve to maintain the naturalconsistency of the e product during transport in liquid state (disodiumphosphate, trisodium citrate and calcium choride, for instance) as well asvery small quantities of antioxidants or vitamins not normany found in theproduct.
    Cheese and curd".7.
Register : 26-07-2021 — Putus : 27-10-2021 — Upload : 02-11-2021
Putusan PN KISARAN Nomor 708/Pid.Sus/2021/PN Kis
Tanggal 27 Oktober 2021 — Penuntut Umum:
Roi Baringin Tambunan, SH
Terdakwa:
Sadimo
292
  • (dua) bungkus plastik merek Lexus warna ungu yang berisikan Narkotika jenis Shabu seberat 2 (dua) kilo gram / 2000 (dua ribu) gram netto;
  • 1 (satu) bungkus plastik merek Top Mix yang berisikan Narkotika jenis Shabu seberat 1 (satu) kilo gram / 1000 (seribu) gram netto;
  • 1 (satu) bungkus plastik merek Papa Rich kopi campur warna hijau yang berisikan Narkotika jenis Shabu seberat 1 (satu) Kilogram / 1000 (seribu) gram netto;
  • 2 (dua) bungkus plastik merek Chaches Cheese
    warna biru yang berisikan Narkotika jenis Shabu seberat 2 (dua) kilo gram / 2000 (dua ribu) gram netto;
  • 1 (satu) bungkus plastik merek Chaches Cheese warna biru yang berisikan Narkotika jenis Shabu seberat 960 (sembilan ratus enam puluh) gram netto;
  • 1 (satu) bungkus plastik merek Chaches Cheese warna biru yang berisikan Narkotika jenis Shabu seberat 832 (delapan ratus tiga puluh dua) gram netto;
  • 1 (satu) bungkus plastik merek Cheezeli Cheese warna warna biru yang
Register : 26-07-2021 — Putus : 27-10-2021 — Upload : 02-11-2021
Putusan PN KISARAN Nomor 707/Pid.Sus/2021/PN Kis
Tanggal 27 Oktober 2021 — Penuntut Umum:
Roi Baringin Tambunan, SH
Terdakwa:
Khairul Hidayat Als Dayat
9129
  • (dua) bungkus plastik merek Lexus warna ungu yang berisikan Narkotika jenis Shabu seberat 2 (dua) kilo gram / 2000 (dua ribu) gram netto;
  • 1 (satu) bungkus plastik merek Top Mix yang berisikan Narkotika jenis Shabu seberat 1 (satu) kilo gram / 1000 (seribu) gram netto;
  • 1 (satu) bungkus plastik merek Papa Rich kopi campur warna hijau yang berisikan Narkotika jenis Shabu seberat 1 (satu) Kilogram / 1000 (seribu) gram netto;
  • 2 (dua) bungkus plastik merek Chaches Cheese
    warna biru yang berisikan Narkotika jenis Shabu seberat 2 (dua) kilo gram / 2000 (dua ribu) gram netto;
  • 1 (satu) bungkus plastik merek Chaches Cheese warna biru yang berisikan Narkotika jenis Shabu seberat 960 (sembilan ratus enam puluh) gram netto;
  • 1 (satu) bungkus plastik merek Chaches Cheese warna biru yang berisikan Narkotika jenis Shabu seberat 832 (delapan ratus tiga puluh dua) gram netto;
  • 1 (satu) bungkus plastik merek Cheezeli Cheese warna warna biru yang