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CTA Case No. 3074

CTA Case No. 3074 December 28, 1988

REPUBLIC OF THE PHILIP PI NES

COURT OF TAX APPEALS

QUEZON CITY

P.I. MANUFACTURING, INC . ,

F'eti t.i.onE);-

~

C.T.A. CASE NO. 3074

THE ACTING COMMISSIONER OF

INTERNAL REVENUE,

F(e ~:; poncl r:!nt.

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D

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C

I

I

D

N

In .its lettel'-

o ·f

F~ (7~ br·u.ai'" Y 4,

1 C?E30 to . r-E-?spond!ent

Comm i s~:; .i . onE! r-

o 'f

Inte rn al

Re venue,

pet.i. tiorlC'! I'..

P. I.

Manu-facturing, Incorporated, r eques ted for t he ref und

or

tax

credit of

the

total

amount

of

P38,386.00

r-e pi' .. (=!"iE~nt: ing allegE'd e;-:cc:!ss ~':\ nCE~

~5c:-\les

t~-'\:·:(;:~:;

pai d

by it on its importations of enamelling quality co ld -

ro ll ed

sheets

to

be

u s ed

in

the

manufacture

of

household

ap

~ liances such

as

gas

range,

f.~ 1 ec tr-.i.c

~ange,

gas

stove

and

e n ame ll ed

war-es.

Since

no

action

was

tak e n

seasonably

by

res pondent

on

its

c laim

'for

tax

refund/credit,

petition er-

filed

the


CECISTON

CTA CASE


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DECISION —-

CTA CASE NO. 3074


E TE FO FOF 1 LA, hie. O06


GI CE 794464 54,1290, 06


H CE 67 RF SS


oa In outs letter dated September B22, L979 to


the then HMindetey of Finance (Exhibit A-3, pp. 8-9,


TA


arady, petitioner, through ita rcuhive Vice-


Ssident oand General Manager, requested that its


impor ha bons cy code rolled ee | ehiee ka of

erpame LL trie quality weed in thics manufac ture of


household appliances such as aehoves and ranges be


Ampegserd aa city rate cf TOK warped eye Tarif f


Heading 7. -PooGmedieacd omf oat SOY uncer Tariff


Heading Poy LA y DL si pary h hey Cus tems Tariff


(iredlare Bley. Pe ?S oom othe grounds stated in gaid


"1) Thah owe are aio hona fide manufacturer of

householed appliance as evidenced by the

cerhification fram the Board of

ments (BOT) shating ameng others that

NORTHERN HILL eal Lyric range, gas range

Shut electric plate, e@lectric and

ass abaves are qualified as “Locally

manufactured products" under Section L197 of

the National Internal Revenue Code as

2 ched by FD TES8 and implemented by

Revenue Regulatian No. 7R79s


ny


we oare a holder of Certificate from

the Tarif? Cemmissian and the defunct


DECISION —

CTA CASE NO. 3074 Neabianoal Eoconeamim Couned) certifying that eanamelling quality cold rolled steel sheets i! in effact s mentioned ain the (TE Me Foe PP a af enmamelling quality under. Tariff Heading No. ab LOx ad valorem when the then aching Cemma tener oof Cushans Rolanda 6, Geotina lesued Customs Tariff Circular No. bythe? Ah anting a lower rate of duty of King quality cold rolled steel sheets ay bhe sommendahian af the Tron anc foagred oof Tonvestmentese ¢C1Sa- mi) Tivak our ¢ may hhy brat oof Fechnoagas (Fhils.) day hur brag Corpora tian arid Philippine Apple amen Moar por etary CP RET ATI CES 3 and hhyepeefisem oshyoaeie nuisde ff Carccular a eyfo Trysemes bane tig COT) had omarlimr certified bey othe of Foamanece Cnmow Secretary of Finance) thak PLT. Manufacturing, Ine. as a henafide manufacturer yf byes holed appliances ane thak it “had the same line of amhivibty with that of Technogas (Fhilippines) Manufacturing Corporation and Fhilippine Appliance Cor pers kican C(FPHTLACOER } praviausly authorized and since our dJocal supplier is not yet in a position ta praduce ecangmicaliy the enamelling quality cold- boy oy 0 moo itl baal op shen ny po st a NO. 2 Taos far hacer, the POD tors ther op dat bhak bhi rate ot hapa gf cits boy cpr baad he bby Les aforoecdihed ho Pot. Mareofac hurantg, aera da bare ror tt Fra a ard thoes hiw orate oof ocuhy applicable be Ampor tack rps my corel rolded steal sshrerey hes of penta (alan valyoua hal bee LOK pide 0 Tae i ff n ard Pye pm. F, CPA Recor bbs bison Piavietpy oof fro spepy t tlaat APIEAPT Eg aed ry Wty, 0 Sesetarid Troidle Shvbverp IaPh, (hie PG appt he prmcoome pacing 1 hi ae ee ee Sa Rw VESy tray cout ‘ht veyed tt baer dees bes ory Pere oard ove dopem oclidbey oat cmp dah brerye cod rege) dase erat i bay cece rad deeb costae obese bes aye caps div syheden bes pod dope rf Leno, ge baibiener bhemigh at daca ties Shalt Bin, Tihied asaddy Biuipes YO e Appellate Dainiesdi ao writbhen olaim for ormmefined af ahhach ang therewith Op LS cf thas srhinent opera remceaots ential phere relevant documents CF ex hadbabk A. opp.

I y poi rags 4 : ryt trey Dye yey pho ‘ ! t ay ! t ‘ ' i reed yas a i rob ry b Gb day sryent i pag i * vf vi cory sane | boats ' : bis a :

1 ytd Corbebayg 4 ‘ “ “tad :

i Jb H ‘ 1 a) o ‘ ‘ ' wt my t rye eop te ahd ese} omar der ccd .Y by tat e rae!

ve Vdewt ori l dy thir. fbyo pore fadgye! yy wae an eae ag ee va] t :

LD mys Leapretesed PECISTOoM CTA CASE WO. 20 — 4 co yee ded bres quam h mow cLeberrg ogo ChE TED hie material fem ree propor ds amp dy thes Lhe plosacdieages af ier offered it A Pome ben ore Youre hesbyercd py scpeedost be.

Thomay ouffaiee that "Since wed Rb b, Jhotgpmep doen, Ebi EXCL Apress pd Tory Lbs Teaadds mf figce ad de Ubridisposs higamed hrasece acd bese maker das d voropit edd cy ey i mor Peary PR csp abby cum 0 Pape Pra la Woes oot " raiscypepredrory ?, Ie rpeanaes acdc merry eer ep Dy prebuh feng 7 as ere Porat ocr me ED ted id ary banc, reat suffaichenrbiy e@mtablished petitioner’ « PEabSrre fiseret . (Commciwo a l thy for on Sspurchea & Pont ct pak ad tales re fies TP ye?

af fear icy the domiany th thie raght Management of the had.

dad mat of makter.s hoy é ‘ ¥ or oan has ground rf Ripert CTA wef yen proaf Mee he the OM pos Lrg or be CMAP] 115), SLanaing Cladim for evidence spandent , to the and Internal DECISION ETA CASE NO, S074 cn aD 4, November Ld, nat.

4 ov Lieeye aye F suf Fac Lesh ly aul acdbacpaa te] oy esha] dahec by * pepe ' LOA hres Shrove des cameb ops tea hres, Tapa gn eve). Proateorald ded mpc oomgydbadberers Dd Desed Ce Puyecrreateocde meat owe Pusebesed tay « shed yh deed fol arcs bLhose Lae AR the: appliance andus trey be the ar unleg Lars Myr conueagiyh bry ak fev fy eraperyord ob pies prey tad - ot of tren ay oa bts ia ryrtya decry iy i Ueyny "Fre antenahion af poo Me amended by A to grant No.

mda yey that tye local aa RECISTOM CTA CASE NO, 2a74 barbed he poorma tian PLPpe reat y Voir orpor ed adiye erie cd bye Peo hayeiegy Menotlheus hurr digg Moore adbonr op 8) taped Appl anece | it i mpi | Thyes cluhy praprer dL. topped op pe bat ase oo impos Darkane oof it eae cob ny chispohe oon the raryeces sa dupes paded, anced ain ayer avd of reavurrcd., amount ayo peddkdoner.:

pdarer oof Internal spandeant Comma Aer Pesta ceed rcesed be ogrank oan of pe bob Gowperp: {0 Phoapai? ar Trine gs @& hax creadgik of ~ 4 * PRECISION CTA CASE NO. Tord Sots rospprsasp big oarwosp pea beh aah ocupares casa dienes bene Pt PDT Tee:

Broeewor City. Petro Mani day Thome TPO

ATMANTE FILLER

Pine icbifie Tuer

WE CONCUR:

7—~ CONSZANTE A. POAQUIN acehiaas Io fitsprratay fy Timah ibid chee da ham bre rena Prec aPer ode ocoopese dt tak dor cvevone flve mombesces cof thw Mount oF Tan Py pra d es an Ac Or dare weed BaD Oy Ls, Gertie VIET af dive Cemsha kubion., Sturteye Pospep at Pease fo mma cs

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