ke - customs.gov.my - latest... · berdasarkan msds yang disertakan oleh pemohon, chinox 62s is a...

KE.HT(96)431/04/(101)

0028/2014

NCSI (M) Sdn. Bhd

602B, LEVEL 6, TOWER B, UPTOWN 5, NO. 5, JALAN SS21/39,

DAMANSARA UPTOWN, 47400 PETALING JAYA, SELANGOR.

Penyediaan perkhidmatan Technical Support Coordination kepada Citigroup Transaction Services Sdn Bhd di bawah Work Order MOS W0294 adalah tertakluk kepada cukai perkhidmatan di bawah Butiran 13 (r) Perkhidmatan Pengurusan, Kumpulan G, Jadual Kedua, Peraturan-Peraturan Cukai Perkhidmatan 1975.

24 Januari 2014 hingga 23 Januari 2017

Nota : Ketetapan Kastam ini tidak sah apabila Akta GST berkuatkuasa. Note : This Customs Ruling becomes invalid when the GST Act comes into force.

SUBROMANIAM A/L THOLASY 24 Januari 2014

KE.HT(96)431/04/(102)

0029/2014

NCSI (M) Sdn. Bhd

602B, LEVEL 6, TOWER B, UPTOWN 5, NO. 5, JALAN SS21/39,

DAMANSARA UPTOWN, 47400 PETALING JAYA, SELANGOR.

Penyediaan perkhidmatan IT Support Services kepada Citigroup Transaction Services Sdn Bhd di bawah Work Order MOS W0291 adalah tertakluk kepada cukai perkhidmatan di bawah Butiran 12 (o) Perkhidmatan Perundingan, Kumpulan G, Jadual Kedua, Peraturan-Peraturan Cukai Perkhidmatan 1975.

24 Januari 2014 hingga 23 Januari 2017


SUBROMANIAM A/L THOLASY 24 Januari 2014

Dagangan:

Nama Barangan : ANTI-OXIDANT FOR PLASTIC

Trade Name : Chinox 62S

Kod Tarif (Perintah Duti Kastam 2012) : 3812.30 000 Tarikh Kelulusan: 04 Februari 2014

Keterangan barangan :

Barangan merupakan serbuk halus berwarna putih di dalam paket aluminium foil. Kegunaan/fungsi barangan berdasarkan maklumat pemohon adalah sebagai antioxidant to protect polymer during processing and in life time. Berdasarkan Material Safety Datasheet Dagangan (MSDS) yang di kemukakan kegunaan barangan adalah sebagai antioxidant untuk industri polimer(plastik). Berdasarkan MSDS yang disertakan oleh pemohon, Chinox 62S is a high performance solid organophosphite antioxidant with anti-hydrolysis agent for polymers. Fungsi utama anti-hydrolysis agent adalah untuk menghindari pengkekan (caking) serbuk. Barangan ini senang menjadi ketulan disebabkan oleh kelembapan udara semasa penyimpanan. Oleh sebab itu, anti-hydrolysis agent diletakkan dalam bahan tersebut untuk mengelakkan pengkekan. Anti-hydrolysis agent ini boleh digunakan didalam kuantiti yang kecil untuk meningkatkan ketahanan polylactic acid dan juga jenis plastik lain, seperti polyesters, polyamides dan polyurethanes, tanpa memberi kesan kepada prestasi keseluruhan bahan tersebut. Bahan ini juga digunakan sebagai cross-linking agent untuk menguatkan atau melaraskan kelikatan cat dan coating agent. Komposisi/Maklumat Kandungan Barangan:-

CHEMICAL NAME

CAS # WEIGHT % CONTENT

3,9-bis(2,4-di-tert-butylphenoxy)- 2,4,8,10-tetraoxa-3,9-diphosphaspiro[5.5]undecane

26741-53-7 >90%

Anti-hydrolysis agent

<10%

Barangan sesuai diperjeniskan di bawah kod tarif 3812.30 000 sebagai anti-oxidising preparations and other compound stabilisers for rubber or plastics.

Barangan telah disahkan oleh pakar mengandungi kebanyakannya daripada bis(2,4-di-tert-butylphenyl) pentaerythritol diphosphite serta sedikit sebatian sodium, aluminium dan silicon di mana barangan ini bertindak sebagai antioxidant.

Berdasarkan technical data barangan, Chinox 62S has a better anti-hydrolysis property than Chinox 626. Ini menunjukkan anti-hydrolysis dalam bahan ini menambah properties kepada produk dan bukannya kepada chemical yang terkandung untuk menghasilkan bahan. Ini tidak bersesuaian dengan chapter 28 sebagaimana keterangan di dalam EN HS 2012 muka surat VI-28-1dan 4 iaitu :

Notes 1. Except where the context otherwise requires,the headings of this Chapter apply only to: (a)-(c) (d) The products mentioned in (a),(b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

Products added to certain chemicals to keep them in their original physical state are also to be regarded as stabilisers, provided that the quantity added in no case exceeds that necessary to achieve the desired result and that the addition does not alter the character of the basic product and render it particularly suitable for specific use rather than for general use. By application of these provisions anti-caking agents may b added to the products of this Chapter. Such products with added water-repellents are, on the other hand, excluded since such agents modify the original characteristics of the products.

Barangan sesuai diperjeniskan di bawah tarif kod 3812.30 000 kerana barangan merupakan preparation. Ini adalah menepati kehendak EN HS 2012 muka surat VI-3812-1 iaitu:- For the purpose of this heading, the terms “ compound ʺ,“ prepared ”and “ preparation ʺ include:

(i) deliberate mixtures and blends;and (ii) reaction mixtures including products produced from a homologous series such as fatty acids or fatty alcohols of heading 38.23. (A)-(B) (C) Anti-oxidising preparations and other compound stabilisers for rubber or plastics.

This category covers anti-oxidising preparations for rubber or plastics (used,for example, in rubber manufacture to prevent hardening or ageing), such as mixed

alkylated diphenylamines and preparations based on N-naphthylaniline.

Barangan mendapat liputan di dalam HS 2012 EN muka surat VI-3812-1 seperti berikut: 3812 – Prepared rubber accelerators; compound plasticisers for rubber or plastics, not

elsewhere specified or included; anti-oxidizing preparations and other compound stabilisers for rubber or plastics.

3812.30 – Anti-oxidising preparations and other compound stabilisers for rubber or plastics.

Dagangan:

Nama Barangan : STEEL SLAG Trade Name : Slag Aggregate



Barangan berbentuk ketulan-ketulan kecil berwarna coklat kehitaman. Barangan adalah slag(sanga) yang terhasil daripada industri pembuatan besi.Berdasarkan pemohon, steelmaking slag is a by-product from either the conversion of iron to steel in a basic oxygen furnace, or the melting of scrap to make steel in an electric arc furnace. Ianya mengandungi terutamanya oksida kalsium (oxides of calcium), besi(iron), silicon(silikon), magnesium dan manganese(mangan). Barangan adalah hasil sampingan daripada sama ada penukaran besi kepada keluli di dalam relau oksigen (Oxygen Furnace) atau peleburan scrap untuk membuat besi di dalam Oxygen Furnace.

Gambarajah proses penghasilan slag didalam industri besi

Barangan ini sesuai diperjeniskan di bawah kod tarif 2619.00 000 sebagai Slag. Berdasarkan fakta, barangan telah disahkan oleh pakar mengandungi kebanyakannya Iron Oxide (FeO) dan Calcium Oxide (CaO). Ini sesuai sebagaimana keterangan di dalam EN HS 2012 muka surat V-2619-1 iaitu: The slags covered by this heading are silicates of aluminium, calcium or iron obtained during the smelting of iron ore (blast furnace slag), the refining of pig iron or the manufacture of steel (converter slag). Berdasarkan keterangan, barangan adalah sisa yang terhasil daripada industri pembuatan besi. Oleh itu,ianya sesuai di perjeniskan di bawah kepala 26.19 sebagai Slag,dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. Barangan tidak sesuai diperjeniskan di bawah kepala 2618 sebagai granulated slag kerana perbezaan di antara granulated slag dan steel slag adalah dari segi kandungan Iron Oxide(FeO) dan Silicon Dioxide(SiO).Granulated slag mengandungi lebih kurang 0.5% FeO, manakala bagi steel slag ,jumlah kandungan FeO adalah daripada 16 sehingga 23%.Berdasarkan laporan kimia,kandungan iron adalah 29.2%,oleh itu ianya tidak menepati ciri-ciri granulated slag. Granulated slag juga mempunyai kandungan SiO yang tinggi berbanding FeO. Proses penghasilan kedua-dua jenis slag juga berbeza.

Barangan juga tidak sesuai diperjeniskan di bawah chapter 72 Iron and Steel kerana majoriti kandungan bahan adalah Iron Oxide dan bukannya Iron. Ini sesuai sebagaimana keterangan di dalam EN HS 2012 muka surat XV-7201-1 iaitu: The sub-Chapter covers: (1) The primary materials of materials of iron and steel metallurgy (pig iron, spiegeleisen,

ferro-alloys, ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, waste and scrap and remelting scrap ingots) and iron having a minimum purity by weight of 99.94% (hedings 72.01 to 72.04.

Barangan mendapat liputan di dalam HS 2012 EN muka surat V-2619-1 seperti berikut: 26.19 – Slag,dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. The slags covered by this heading are silicates of aluminium , calcium or iron obtained during the smelting of iron ore(blast furnace slag), the refining of pig iron or the manufacture of steel (converter slag).The heading includes these slags whether or not they contain sufficient iron to permit the recovery of the metal. But it excludes the ………………………….

Dagangan:

Nama Barangan : STEEL WASHER Trade Name : Speaker Washer Model : MARVEL



Barangan merupakan kepingan warna hitam berbentuk bulat seperti duit siling yang mempunyai lubang skrew di bahagian tengah. Barangan ini dipanggil washer/cincin penutup bagi barangan pembesar suara. Barangan ini dikenali dengan nama perdagangannya sebagai speaker washer yang diimport oleh Syarikat Marvel Electronics Industry (M) Sdn.Bhd.

Gambar 1 : Speaker Washer Barangan berbentuk ’finish produk’ yang diimport dengan lubang skrew yang telah sedia ada dan ia membawa maksud sebagai ”ready to install”. Barangan ini khusus digunakan untuk cincin penutup skrew pembesar suara. Detailed Speaker Washer Description Features:

a) Outer diameter: 25 - 165mm b) Central hole: 14.1 - 78.1mm

c) Thickness: 2 - 10mm d) Contrast angles: 22 - 120 e) Spot diameter: 2 - 6mm

o

f) Spot height: 2 - 3.5mm g) Grooving: M3, M5, M4, M6

Material dibuat daripada Metal. Kegunaan Washer / cincin penutup ini digunakan sebagai penahan barangan daripada berkeadaan longgar apabila skrew dipasang pada pembesar suara. Kepala skrew adalah kecil dan kurang kuat untuk mengikat pembesar suara. Oleh itu cincin penutup digunakan untuk menahan pembesar suara daripada tercabut apabila skrew digunakan untuk mengikat pembesar suara longgar/tercabut.

(E) WASHERS

Washers are usually small,thin disc with a hole in the centre;they are placed between the nut and one of the parts to be fixed to protect the latter.They may be plain,cut,split.....

Ukuran :

a) Outer diameter: 25 - 165mm b) Central hole: 14.1 - 78.1mm c) Thickness: 2 - 10mm

Barangan ini sesuai diperjeniskan di bawah no. kod tarif 7318.22 000 sebagai Other washers of non-threaded articles of iron or steel, berdasarkan alasan-alasan berikut ;

Barangan ini berbentuk ”finish product” yang dibuat daripada metal.Lihat Lampiran 4 berkenaan surat daripada syarikat yang menyatakan material barangan adalah metal. Metal bermaksud logam.Contohnya logam besi, steel, emas dan lain-lain.Washer atau cincin penutup mempunyai no. kod tarif yang tersendiri iaitu 7318.22 000. Walaupun washer ini digunakan untuk pembesar suara tetapi ia masih boleh digunakan sebagai washer kepada barangan lain.Barangan ini tergolong dalam kepala yang sama (73.18) bagi barangan pelengkap kepadanya seperti screws,nuts,bolts,coach screws,screw hooks,rivets etc.. Kod tarif 8518.90 000 sebagaimana yang didakwa oleh pemohon tidak sesuai digunakan kerana ia merujuk kepada parts for microphones,loudspeakers,headphones and earphones,and amplifier sets.Sebenarnya parts di sini bermaksud alat-alt ganti bagi barangan tersebut di atas.Contohnya permukaan kertas pembesar suara dan magnet yang terdapat pada pembesar suara. Barangan seperti dalam kepala 73.18 walaupun digunakan untuk pembesar suara tetap tidak termasuk sebagai parts bagi kepala 85.18 kerana ia mempunyai kod tarif tersendiri.

Perintah Duti Kastam. Berdasarkan Perintah Duti Kastam 2012, barangan ini sesuai diletakkan dibawah kod tarif

7318.22 000 ;

73.18 Screws,bolts,nuts,coach screw,screw hooks,rivets,cotters,cotter- pins, washers (including spring washers) and similar articles, of iron or steel.

- Thtreaded articles : 7318.11 000 - - Coach screws 7318.12 000 - - Other wood screws 7318.13 000 - - Screw hooks and screw rings 7318.14 000 - - Self-tapping screws 7318.15 000 - - Other screws and bolts,wheather or not with their nuts or

washer 7318.16 000 - - Nuts 7318.19 000 - - Other

- Non-threaded articles : 7318.21 000 - - Spring washers and other lock washers 7318.22 000 - - other washers 7318.23 000 - - Rivets Kod tarif di atas adalah sesuai kerana kepala 73.18 merujuk kepada washers from iron or steel..Manakala sub kepala 22.000 merujuk kepada other washers of non-threaded articles from iron or steel (metal). Explanatory Note.

Barangan ini mendapat liputan dalam EN di muka surat XV-7318-1:

73.18 Screws,bolts,nuts,coach screw,screw hooks,rivets,cotters,cotter- pins washers (including spring washers) and similar articles, of iron or steel.

- Thtreaded articles : 7318.11 - - Coach screws 7318.12 - - Other wood screws 7318.13 - - Screw hooks and screw rings 7318.14 - - Self-tapping screws 7318.15 - - Other screws and bolts,wheather or not with their nuts or washer 7318.16 - - Nuts 7318.19 - - Other - Non-threaded articles : 7318.21 - - Spring washers and other lock washers 7318.22 - - other washers 7318.23 - - Rivets

Nota Chapter di muka surat ini menyatakan bahawa :

(E) WASHERS

Washers are usually small,thin disc with a hole in the centre;they are placed between the nut and one of the parts to be fixed to protect the latter.They may be plain,cut,split.....

Berdasarkan Nota Chapter di atas,kod tarif 7318.22 000 adalah bersesuaian dengan barangan yang dipohon kerana penerangan nota bab ini menepati ciri-ciri washer.Oleh itu washer tidak sesuai diletakkan sebagai parts.

Dagangan:

Nama Barangan : ELECTRIC FRYER Trade Name : Commercial Electric Fryer Jenama : Sybo Model : EF-172V



Barangan merupakan sejenis peralatan dapur (kitchen appliances) untuk menggoreng makanan yang menggunakan elektrik.

Barangan di katakan sejenis commercial electric fryer. Barangan adalah seperti gambar di bawah.

Komposisi barangan adalah:( Lampiran 1)

(1) Stainless steel body (2) High efficiency stainless steel thermal pipe (3) Stainless steel oil vat (4) Thermostat install (5) Safety self lock oil valve (6) Stainless steel frying basket

Barangan diperbuat daripada 100% stainless steel. Barangan adalah dilengkapi dengan ciri-ciri penjimatan tenaga (energy-saving) dan selamat digunakan. Barangan menggunakan timing stationary temperature function supaya ia dapat digunakan tanpa pengawasan dan memudahkan operasi serta penggunaan barangan.

Barangan berfungsi menggunakan thermal tubes di mana berdasarkan manual pengguna: connect to fryer’s power supply and red indicator is on. Adjust temperature control to suitable temperature in clockwise, adjust timer to suitable time in clockwise; at this time, green indicator is on and thermal tubes begin to heat. When oil temperature reaches setting data, temperature control is power-off, green indicator is off, and thermal tubes stop working. When oil temperature is down a little, temperature control connects power supply automatically, green indicator is on, and thermal tubes begin heating again. This procedure is circulating repeatedly to ensure oil temperature keep on set temperature range. When time is up, timer will cut off the power supply, and the machine will stop working. The procedures above are running automatically without anyone inspecting.

Barangan mempunyai spesifikasi teknikal seperti berikut:-

Operating

Power Supply

Rated Power (kW)

Temperature Adjustment

Range

Volume of Oil cylinder

(L)

Useful Capacity(L)

Dimension (mm3)

Weight (kg)

220V,50Hz

3+3

0~200

17+17

10+10

585x525x360

13

Barangan boleh digunakan terus menerus selama 20 jam dalam sehari tetapi mesti memastikan terdapat minyak yang mencukupi. Kapasiti barangan adalah 90kgs/jam. Barangan ini sesuai diperjeniskan di bawah kod tarif 8419.81 000 sebagai Other Machinery, plant and equipment for making hot drinks or for cooking or heating food. Berdasarkan keterangan, barangan merupakan sejenis peralatan dapur (kitchen appliances) untuk menggoreng makanan yang menggunakan elektrik. Ini adalah bersesuaian dengan keterangan EN HS 2012 muka surat XVI-8419-2 iaitu:

It should be noted that this heading does not include: (a) – (r)

With these exceptions, the heading covers machinery and plant designed to submit materials (solid, liquid or gaseous) to a heating or cooling process in order to cause a simple change of temperature, or to cause a transformation of the materials resulting principally from the temperature change (e.g., heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling processes). They may be heated by any system (coal, oil, gas, steam, electricity, etc), except in the case of instantaneous water heaters and storage water heaters which are classified in heading 85.16 when heated electrically.

Kegunaan barangan adalah untuk menggoreng dan digunakan untuk hotel, restoran dan kedai makanan ala barat (west style) di mana ini adalah bersesuaian dengan keterangan EN HS 2012 muka surat XVI-8419-4 & 5 iaitu:

The following are examples of machinery and plant which, subject to the provisions referred to above, are covered by Part (I) of this Explanatory Note:

(1) – (7) (8) Autoclaves steaming, boiling, cooking, frying, etc., plant for

cooking,……………….. (9) – (16) (17) Specialised heating or cooking apparatus which are not

normally used in the household………………………

Barangan mempunyai kapasiti 10+10 Liter dan mempunyai saiz 585x525x360mm3 dengan berat 13 kgm serta boleh digunakan terus menerus selama 20 jam dalam sehari. Berdasarkan laman web en.wikipedia.org: domestic fryers are generally smaller in size and capacity. Domestic fryers generally range between 2-4 liters capacity. Oleh itu, barangan tidak sesuai digunakan untuk household. Barangan tidak sesuai di perjeniskan dibawah heading 85.16 sebagai other electro-thermic appliances of a kind used for domestic pruposes sebagaimana keterangan EN HS 2012 muka surat XVI-8516-3 dan 4 iaitu:

(E) OTHER ELECTRO-THERMIC APPLIANCES OF A KIND USED FOR DOMESTIC PURPOSES

This group includes all electro-thermic machines and appliances provided they are normally used in the household. Certain of this……….

(1) – (20) This group excludes: (a)- (b) (c) Counter-type coffee percolators, tea or milk urns, sauté pans and

chip pans used, for example, in chip shops and other thermo-electric appliances which are not normally used in the household (heading 84.19, etc.)

Barangan mendapat liputan di dalam EN HS 2012 muka surat XVI-8419-1 seperti berikut:

84.19- Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens, and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric. 8419.81 -- For making hot drinks or for cooking or heating food

Dagangan:

Nama Barangan : FOOD SUPPLEMENT Trade Name : Bio C Plus Jenama : NUTRILITE



Barangan adalah tablet berbentuk bulat berwarna kuning pekat (mustard) berukuran 1.3cm diameter. Ia dipek di dalam botol plastik mengandungi 100 / 200 biji tablet untuk jualan secara runcit. Mengikut maklumat dalam Katalog Produk barangan dikatakan membekalkan 250mg vitamin C dan 35mg multiflavonoid citrus [ekstrak kulit dan isi buah sitrus] serta sebatian tumbuhan fitonutrien. Keterangan barangan berdasarkan label pada botol barangan adalah seperti berikut :-

Nama Produk Nutrilite bio C plus

Ingredients

Ascorbic Acid (C),Natural Acerola cherry Concentrate, Calcium carbonate, Citrus Multiflvonoids, Microcrytaline Cellulose, corn Starch, Modified Cellulose Gum, Tricalcium Phosphate, Maltodextrin, Magnesium Stearate, Hydroxypropyl Methycellulose, Acacia, Polyrthylene Glycol.

Suggested Use

1 tablet to be taken four times daily after meals Nutrition Information

Vitamin / Mineral Per Tablet Per 4 Tablets

Vitamin C 250 mg 1000 mg Citrus Multiflavonoids 35 mg 140 mg

No. Pendaftaran KKM

MAL19910383X. Image

Pada label permbungkusan dinyatakan barangan adalah ‘Food Supplement Contains Vitamin C With Natural Acerola Cherry concentrate And Multiflavonoids”.

Ketetapan

Barangan sesuai diperjeniskan di bawah kod tarif 2106.90 800 sebagai food supplements berdasarkan alasan-alasan berikut: 1) Barangan adalah makanan tambahan yang mengandungi vitamin C With Natural Acerola

Cherry concentrate And Multiflavonoids”.

2) Analisis Pakar mengesahkan bahawa barangan mengandungi vitamin C dan beberapa bahan inorganic seperti kalsium, Kalium, Fosforus, Magnesium dan Silikon.

3) Berdasarkan label pembungkusan, barangan ini mengandungi vitamin C dan bahan

mineral dan lain lain seperti Natural Acerola cherry Concentrate, Calcium carbonate, Citrus Multiflvonoids, Microcrytaline Cellulose, corn Starch, Modified Cellulose Gum, Tricalcium Phosphate, Maltodextrin, Magnesium Stearate, Hydroxypropyl Methycellulose, Acacia, Polyrthylene Glycol di mana ia adalah sejenis preparation.

4) Bahagian Perkhidmatan Farmasi [Biro Pengawalan Farmaseutikal Kebangsaan (BPFK)]

KKM juga mengesahkan barangan Nutrilite Daily didaftarkan sebagai Suplemen Kesihatan. Definasi Suplemen Kesihatan [rujuk Kand. 17 (Lampiran 2)] mengikut pakar ini adalah seperti berikut:

HEALTH SUPPLEMENTS A Health Supplement (HS) means any product that is used to supplement a diet and to maintain, enhance and improve the health function of human body. It is presented in small unit dosage forms (to be administered) such as capsules, tablets, powder, liquids and shall not include any sterile preparations (i.e. injectables, eyedrops). It may contain one or more, or the following combination: i. Vitamins, minerals, amino acids, fatty acids, enzymes, probiotics, and other bioactive

substances; ii. Substances derived from *natural sources, including animal, mineral and botanical

materials in the forms of extracts, isolates, concentrates, metabolite; iii. Synthetic sources of ingredients mentioned in (i) and (ii) may only be used where the

safety of these has been proven.

Ini bermakna barangan telah memenuhi syarat-syarat pendaftaran sebagai Suplemen Kesihatan yang disenaraikan di dalam Appendix 4: Guideline On Registration Of Health Supplements [rujuk Kand.23] di bawah Drug Registration Guidance Document oleh BPFK.

5) Berdasarkan pendaftaran BPFK ini, barangan adalah health supplement iaitu sejenis food

supplement or dietary supplement, yang lebih sesuai diperjeniskan di bawah heading 2106.

6) Berdasarkan Label pembungkusan, barangan dinamakan sebagai Bio C plus, di mana ia telah diiklan / dijual sebagai food supplement yang mengandungi vitamin C with natural acerola cherry concentrate and multiflavonoids. Berdasarkan label ini juga, tiada sebarang dakwaan yang menyatakan barangan adalah intended to treat any specific condition or ailment maka ia lebih sesuai dijeniskan sebagai food supplement.

7) Pelabelan ini adalah selaras dengan penjelasan yang menekankan pernyataan tentang penyakit yang diubati oleh ubat tersebut di dalam EN HS 2012 mukasurat VI-3004-1 hingga VI-3004-3 seperti berikut:

30.04 - Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.

This heading covers medicaments consisting of mixed or unmixed products, provided they are:

(a) Put up in measured doses or in forms such as tablets, ampoules (for example, re-distilled water, in ampoules of 1.25 to 10 cm3

, for use either for the direct treatment of certain diseases, e.g., alcoholism, diabetic coma or as a solvent for the preparation of injectable medicinal solutions), capsules, cachets, drops or pastilles, medicaments in the form of transdermal administration systems, or small quantities of powder, ready for taking as single doses for therapeutic or prophylactic use. …………………………………

(b) In packing for retail sale for therapeutic or prophylactic use. These refer to products (for example, sodium bicarbonate and tamarind powder) which, because of their packing and, in particular, the presence of appropriate indications (statement of disease or condition for which they are to be used, method of use or application, statement of dose, etc.) are clearly intended for sale directly to users (private persons, hospitals etc.) without repacking, for the above purposes.

These indications (in any language) may be given by label, literature or otherwise. However, the mere indication of pharmaceutical or other degree of purity is not alone sufficient to justify classification in this heading.

8) Barangan terkeluar daripada liputan heading 30.04 dan sesuai diperjeniskan di bawah heading 21.06 berdasarkan keterangan di dalam Chapter 30 seperti berikut:

9) a. Chapter Note 1(a) mukasurat VI-30-1:

1.- This Chapter does not cover :

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);

b. mukasurat VI-3004-3: ………………………………………………………………………………………

Further, this heading excludes food supplements containing vitamins or mineral salts which are put up for the purpose of maintaining health or well-being but have no indication as to use for the prevention or treatment of any disease or ailment. These products which are usually in liquid form but may also be put up in powder or tablet form, are generally classified in heading 21.06 or Chapter 22

10) Berdasarkan fakta-fakta di atas dan selaras dengan pandangan pakar, barangan ini adalah lebih sesuai diperjeniskan di bawah heading 21.06 sebagai food preparation seperti mana liputan di dalam EN HS 2012 muka surat IV-2106-1 dan IV-2106-3 seperti berikut :

21.06 - Food preparations not elsewhere specified or included. 2106.10 - Protein concentrates and textured protein substances 2106.90 – Other

Provided that they are not covered by any other heading of the Nomenclature, this heading covers:

(A) Preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk, etc.), for human consumption.

(B) Preparations consisting wholly or partly of foodstuffs, used in the making of beverages or food preparations for human consumption. The heading includes preparations consisting of mixtures of chemicals (organic acids, calcium salts, etc.) with foodstuffs (flour, sugar, milk powder, etc.), for incorporation in food preparations either as ingredients or to improve some of their characteristics (appearance, keeping qualities, etc.) (see the General Explanatory Note to Chapter 38).

……………………………………………

The heading includes, inter alia : (10) - (15) ………………………………

(16) Preparations, often referred to as food supplements, based on extracts from plants, fruit concentrates, honey, fructose, etc. and containing added vitamins and sometimes minute quantities of iron compounds. These preparations are often put up in packagings with indications that they maintain general health or well-being. Similar preparations, however, intended for the prevention or treatment of diseases or ailments are excluded (heading 30.03 or 30.04).

Dagangan:

Nama Barangan : FOOD SUPPLEMENT Trade Name : Daily Jenama : NUTRILITE



Barangan yang dinamakan Nutrilite Daily adalah bentuk tablet berwarna perang dan dipek dalam botol plastik mengandungi 60 biji tablet / 180 biji tablet untuk jualan secara runcit.

Mengikut maklumat dalam Katalog Produk, barangan dikatakan memberikan 11 vitamin [A, B1,B2, Niacin, B6, asid folik, vitamin B12, C,D, E dan asid pantotenik] serta 7 mineral penting [kalsium, fosforus, iodin, zat besi, magnesium, kuprum, zink] dan pekatan alfalfa, selada air, pasli, bayam, karot dan ceri acerola. Ia diambil [consumed] sebagai supplements to help fill in the nutritional gaps in daily diet.

Keterangan barangan berdasarkan label pada botol barangan adalah seperti berikut :-

Nama Produk Nutrilite Daily Multivitamin and Multimineral Ingredients

Nutrilite Concentrate [Tricalcium Phisphate, Magnesium Oxide, Alfalfa Concentrate (leaf & stem), Alfalfa/Watercress/Pasley Concentrate, Kelp, Acerola Concentrate (Malpighia Glabra)(Fruit), Spinach Dehydrate (Spinach Oleracea)(leaf & stem), Electrolytic Iron, Carrot Pulp Powder (Daucus Carota)(root), Vitamin B-12], Calcium Carbonate, ascobic Acid, Microcrystalline Cellulose, Dicalcium Phosphate, D-Alpha-Tocopheryl Acid Succinate, Niacinamide, Zinc Oxidw, Ferrous Fumarate, Copper Gluconate, Sodium Carboxymethyl Cellulose, Calcium Pantothenate, Sucrose, Acadia, Magnesium Stearate, Corn Stach, Hydroxypropyll Methylcellulose, Maltodextrin, manganses Sulfate, Starch, Riboflavin, Pyridoxine, Hydrochloride, Thiamine Mononitrate, Vitamin A Acetate, Gelatin, Dextrose, Beta-Carotene, Glycerin Resin, Folic Acid, Chromium Chloride, Biotin, Sodium Molybdate, Potassium Iodide, D-Alpha-Tocopherol, Sodium selenite, Carnauba Wax, Phytonadione, Vitamin D3 Contains : Ingredients Source From Soy, Fish (Whitefish)

Suggested Used

1 tablet daily, preferably with meal

Suppliment Facts (Serving size 1 tablet)

Vitamin / Mineral Amount Per

Serving

% Daily Value

Vitamin A 1500mcg 100% Vitamin B1 2.3mg 100% Vitamin B2 2.6mg 100% Niacin 20mg 100% Pantothenic 10mg 100% VitaminB6 2mg 100% Vitamin B12 9mcg 150%

Folic Acid 0.4mg 100% Vitamin C 90mg 150% Vitamin D 10mcg 100% Vitamin E 24.8mg 100% Calcium 200mg 20% Copper 2mg 100% Iodine 150mcg 150% Iron 18mg 33% Magnesium 100mg 25% Phosphorous 125mg 12% Zinc 15mg 100% NUTRILITE Concentrate : (Consist of concentrated extacts and fractions of specially grown and processed of alfafa, watercress, parsley, spinach, carrots and acerola cherries, plus selected yeast, tricalcium phosphate, mixed locopherols from vegetable ouils, kelp, magnesium oxide, vitamin B12 and iron.)

518mg

No. Pendaftaran KKM

MAL19910381X

Image

NUTRILITE Daily is a multivitamin and multimineral tablet, provides 13 essential vitamins & 11 minerals with additional advantage of exclusive NUTRILITE Concentrates like the organically grown Acerola Cherry, parsley, spinach, watercress, alfalfa & carrot. NUTRILITE Daily offers a convenient once-per-day choice to meet the need of general well-being.

Maklumat pada label botol pembungkusan juga menyatakan barangan adalah ”Multivitamin and Multimineral Supplement For Adults And Children 4 or more Years Of Age”.

Ketetapan

Barangan sesuai diperjeniskan di bawah kod tarif 2106.90 800 sebagai food supplements berdasarkan alasan-alasan berikut:

1) Barangan adalah multivitamin and multimineral supplement untuk orang dewasa dan kanak-kanak yang berumur 4 tahun ke atas. Ia diambil sebagai vitamin tambahan to help fill in the nutritional gaps in one’s daily diet.

2) Analisis pakar mengesahkan barangan adalah tablet yang mengandungi vitamin (B1, B2, B3), cellulose dan 61.6% bahan mineral yang terdiri daripada sebatian calcium, phosphorus, zinc, magnesium dan ferum.

3) Berdasarkan label pembungkusan, barangan mengandungi 18 jenis vitamin dan mineral

seperti di para 5.1.2 di mana ia adalah sejenis preparation Barangan mendapat liputan dalam General Notes, Chapter 95, seperti berikut:

4) Bahagian Perkhidmatan Farmasi [Biro Pengawalan Farmaseutikal Kebangsaan (BPFK)]

KKM juga mengesahkan barangan Nutrilite Daily didaftarkan sebagai Suplemen Kesihatan. Definasi Suplemen Kesihatan mengikut BPFK adalah seperti berikut:

HEALTH SUPPLEMENTS A Health Supplement (HS) means any product that is used to supplement a diet and to maintain, enhance and improve the health function of human body. It is presented in small unit dosage forms (to be administered) such as capsules, tablets, powder, liquids and shall not include any sterile preparations (i.e. injectables, eyedrops). It may contain one or more, or the following combination: i. Vitamins, minerals, amino acids, fatty acids, enzymes, probiotics, and other bioactive

substances; ii. Substances derived from *natural sources, including animal, mineral and botanical materials

in the forms of extracts, isolates, concentrates, metabolite; iii. Synthetic sources of ingredients mentioned in (i) and (ii) may only be used where the safety of

these has been proven. Ini bermakna barangan telah memenuhi syarat-syarat pendaftaran sebagai Suplemen Kesihatan yang disenaraikan di dalam Appendix 4: Guideline On Registration Of Health Supplements di bawah Drug Registration Guidance Document oleh BPFK.

5) Berdasarkan pendaftaran BPFK ini, barangan adalah health supplement iaitu sejenis food supplement or dietary supplement, yang lebih sesuai diperjeniskan di bawah heading 2106.

6) Berdasarkan label pembungkusan, barangan dinamakan sebagai ‘Daily Multivitamin and Multimineral Supplement for Adults and Children 4 or More Years of Aget’, di mana ia telah diiklan / dijual sebagai supplement untuk multivitamin dan multimineral. Berdasarkan label ini juga, tiada sebarang dakwaan yang menyatakan barangan adalah intended to treat any specific condition or ailment maka ia lebih sesuai dijeniskan sebagai food supplement.

7) Pelabelan ini adalah selaras dengan penjelasan yang menekankan pernyataan tentang

penyakit yang diubati oleh ubat tersebut di dalam EN HS 2012 mukasurat VI-3004-1 hingga VI-3004-3 seperti berikut: 30.04 - Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.

This heading covers medicaments consisting of mixed or unmixed products, provided they are : (a) Put up in measured doses or in forms such as tablets, ampoules (for example, re-distilled

water, in ampoules of 1.25 to 10 cm3

, for use either for the direct treatment of certain diseases, e.g., alcoholism, diabetic coma or as a solvent for the preparation of injectable medicinal solutions), capsules, cachets, drops or pastilles, medicaments in the form of transdermal administration systems, or small quantities of powder, ready for taking as single doses for therapeutic or prophylactic use. ………………………………..………………………..

(b) In packing for retail sale for therapeutic or prophylactic use. These refer to products (for example, sodium bicarbonate and tamarind powder) which, because of their packing and, in particular, the presence of appropriate indications (statement of disease or condition for which they are to be used, method of use or application, statement of dose, etc.) are clearly intended for sale directly to users (private persons, hospitals etc.) without repacking, for the above purposes.


8) Barangan terkeluar daripada liputan heading 30.04 dan sesuai diperjeniskan di bawah heading 21.06 berdasarkan keterangan di dalam Chapter 30 seperti berikut:

a. Chapter Note 1(a) mukasurat VI-30-1:


(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);

b. mukasurat VI-3004-3: ………………………………………………………………………………………..

Further, this heading excludes food supplements containing vitamins or mineral salts which are put up for the purpose of maintaining health or well-being but have no indication as to use for the prevention or treatment of any disease or ailment. These products which are usually in liquid form but may also be put up in powder or tablet form, are generally classified in heading 21.06 or Chapter 22.

9) Berdasarkan fakta-fakta di atas dan selaras dengan pandangan pakar, barangan ini adalah lebih sesuai diperjeniskan di bawah heading 21.06 sebagai food preparation seperti mana liputan di dalam EN HS 2012 muka surat IV-2106-1 dan IV-2106-3 seperti berikut :

21.06 - Food preparations not elsewhere specified or included. 2106.10 - Protein concentrates and textured protein substances 2106.90 – Other

Provided that they are not covered by any other heading of the Nomenclature, this heading covers :


(B) Preparations consisting wholly or partly of foodstuffs, used in the making of beverages or food preparations for human consumption. The heading includes preparations consisting of mixtures of chemicals (organic acids, calcium salts, etc.) with foodstuffs (flour, sugar, milk powder, etc.), for incorporation in food preparations either as ingredients or to improve some of their characteristics (appearance, keeping qualities, etc.) (see the General Explanatory Note to Chapter 38).

……………………………………………

The heading includes, inter alia : (1) – (15) ………………………………


Dagangan:

Nama Barangan : OIL CLEANER Trade Name : Purely Green Oil Clean Jenama : Biowash USA



Barangan berupa cecair pekat berwarna jernih keperangan seperti madu yang diisi di dalam botol plastik jernih berukuran 4 liter. Barangan ini dikenali sebagai bahan pencuci kotoran minyak dan gres yang diformulasikan hanya untuk kegunaan pembersihan atau perlindungan alam sekitar dan merawat /memulihkan bahan – bahan seperti minyak, disel dan gas daripada pencemaran benda asing. Lihat Lampiran 1B. Barangan dinamakan Purly Green Oil Clean, keluaran Biowash USA. Sebagaimana dalam risalah yang disertakan, menyatakan : Purely Green Oil Clean is 100% bio-degradable, non-toxic, non-carcinogen, non-fuming and odorless. Purely Green solutions are safer for the environment and pose no threat to humans, animals or marine life. Purely Green Oil Clean – This label targets heavy industrial cleaning sectors.For the same reason it clean soil, it is an extremely effective degreaser when use in areas like mechanic or machine shops.It can replace heavily toxic, fume-laden and environmentally hazardous chemicals while still being effective at removing grease from machinery and people.

GAMBAR 1 : Purely Green Oil Clean Fakta Barangan. Sampel berupa cecair perang jernih berlabel Purely Green Oil Cleaner. Hasil analisis menunjukkan bahan tersebut mengandungi : Bahan tidak meruap - 41% Abu - 8% Bahan mineral – sodium, magnesium, sulfur dan cationic surfactant. 1-decene, n-pentadecanol, octadec-9, enoic acid, octyl-beta-D-glucopyranoside dan I-haphthalenol.

Berfungsi sebagai formulasi untuk bahan pencuci kotoran minyak dan gres bagi pembersihan atau perlindungan alam sekitar dan merawat/memulihkan bahan-bahan seperti minyak,disel dan gas daripada pencemaran benda asing. Chemical Names & CAS

May content some or all,of the following processed extracts and ingredients :

Alcohol :(97-99-4), Chrysanthemum oil:(67784-80-9),.......................

Barangan ini sesuai diperjeniskan di bawah no. kod tarif 3402.20 110 sebagai Organic surface- active preparations in liquid form put up for retail sale, berdasarkan alasan-alasan seperti berikut;

Berdasarkan keterangan ujian sample yang dihantar ke Jabatan Kimia, barangan berupa cecair jernih keperangan seperti madu. Hasil analisis di dapati sampel tersebut merupakan material yang mengandungi bahan utama seperti bahan tidak meruap, abu, bahan mineral (sodium,magnesium,sulfur), cationic surfactant dan bahan kimia lain seperti decene,pentadecanol,octadec-9-enoic acid,octyl-beta-D-glucopyranoside dan haphthalenol.Barangan ini terhasil berasaskan percampuran bahan kimia dan mineral. Barangan ini adalah persediaan daripada organik yang mempunyai permukaan aktif dalam bentuk cecair dan telah dipek untuk jualan runcit dengan kadar 4 liter setiap botol plastik. Oleh itu no.kod tarif di atas adalah bersesuaian dengan barangannya. Berdasarkan PDK 2012 muka surat 220, barangan ini sesuai diletakkan di bawah no.kod tarif 3.2 Perintah Duti Kastam. 3402.20 110 sebagaimana dinyatakan di bawah : 34.02 Organic surface-active agents (other than soap) : surface-active preparations,

washing preparation (including auxiliary washing preparations) and cleaning preparations,wheather or not containing soap, other than those of heading 34.01.

- organic surface active agents,wheather or not put up for retail sale :

- - ......................................... - - .........................................

3402.20 - Preparations put up for retail sale : - - Surface active preparations : 110 - - - In liquid form 000 - - - Other Kod tarif di atas adalah bersesuaian kerana kepala 34.02 adalah merujuk kepada Organic surface-active agents; surface-active preparation, iaitu suatu persediaan aktif daripada bahan-bahan organik. Manakala sub kepala 20.110 pula merujuk kepada persediaan bahan aktif dalam bentuk cecair yang telah siap untuk dijual. Dalam hal ini ia merujuk kepada Purely Green Oil Cleaner yang telah siap ”paking” dalam bentuk 4 liter setiap botol plastik.

5.3.3 Explanatory Note.

EN 2012 di muka surat VI-3402-1 menyatakan :

34.02 Organic surface-active agents (other than soap) : surface-active preparations, washing preparation (including auxiliary washing preparations) and cleaning preparations,wheather or not containing soap, other than those of heading 34.01.

-organic surface active agents,wheather or not put up for retail sale:

3402.11 - - Anionic 3402.12 - - Cationic 3402.13 - - Non-ionic 3402.19 - - Other 3402.20 - Preparations put up for retail sale 3402.90 - Other Nota Bab di muka surat VI-3402-2 pula menyatakan : (II) SURFACE-ACTIVE PREPARATIONS,WASHING PREPARATIONS (INCLUDING AUXILIARY WASHING PREPARATIONS) AND CLEANING PREPARATIONS,WHEATHER OR NOT CONTAINING,OTHER THAN THOSE OF HEADING 34.01. This group comprises three categories of preparations: (A) Surface-active preparations. These include : (1) ................................ (2) ................................ (3) ................................ (4) Solutions or dispersions of soap in an organic solvent such as cyclohexanol.(solution of soap in water, which may have a small quantity ( not exceeding 5%) of alcohol or glycerol added are liquid soaps of heading 34.01). Surface-active preparations are used for their cleansing,wetting,emulsifying or dispersing properties in many industrial applications,for example as :

(i)................ (ii)............... (iii).............. (iv) Basic materials for the manufacture of washing preparations of part (B) below,(e.g., anionic surface-active preparations which may contain,either as a residue or as a result of deliberate additions, a considerable quantity of sodium sulphate or other inorganic salt of the type arising during the manufacture of the surface-active agent).

(B)Washing preparations and cleaning preparations,having a basic of soap or other organicsurface –active agents. The essential constituents are synthetic organic surface-active agents or soaps or mixtures thereof.

Nota ini menerangkan persediaan di atas terbahagi kepada 3 kumpulan. Bagi kumpulan surface-active preparation, samada mengandungi persediaan sabun (34.01) yang biasanya sekitar 5% atau tidak, ianya digunakan untuk pembersihan dan pembasahan di kebanyakkan industri.Oleh itu no. kod tarif 3402.10 110 adalah bersesuaian.

Dagangan:

Nama Barangan : ELECTRIC BUS (NEW CBU)

Trade Name : E-Bus Jenama : BYD AUTO Model : BYD K9D



Dagangan merupakan kenderaan iaitu bas. Kenderaan ini menggunakan kuasa elektrik untuk bergerak.

A battery electric vehicle (BEV) is a type of electric vehicle (EV) that uses chemical energy stored in rechargeable battery packs. BEVs use electric motors and motor controllers instead of internal combustion engines (ICEs) for propulsion. A battery-only electric vehicle or all-electric vehicle derives all its power from its battery packs and thus has no internal combustion engine, fuel cell, or fuel tank.

Spesifikasi barangan adalah seperti berikut:

Bas yang menggunakan tenaga elektrik untuk bergerak dibahagikan kepada 2 katogeri: • Non-autonomous electric buses • The onboard stored-electricity bus (autonomous electric buses) Dagangan ini jatuh di bawah katogeri The onboard stored-electricity bus (autonomous electric buses) as battery electric bus. Gambar di bawah menunjukkan kedudukan bateri yang akan menghasilkan tenaga elektrik.

Bas ini menggunakan teknologi in-wheel drive axle assemble is low floor rear gear that includes in-wheel drive technology and regenerative braking technology.

Ketetapan:

Barangan sesuai diperjeniskan di bawah kod tarif 8702.90 121 (PDK 2012) sebagai Other motor vehicles (electric bus) for the transport of ten or more person (New) (Completely Built -Up) berdasarkan alasan-alasan berikut :

- Dagangan merupakan kenderaan iaitu bas dalam bentuk pasang siap sepenuhnya (Completely Built-Up) yang menggunakan tenaga elektrik untuk bergerak.

- Barangan ini memperolehi tenaga elektrik daripada BYD Iron-Phosphate ("Fe" Battery). - Badan bas ini diperbuat daripada alluminium, dan mempunyai muatan tempat duduk

seramai 40 orang. - Barangan mendapat liputan didalam EN HS 2012 mukasurat XVII-8702-1 : seperti

berikut:-

87.02 - Motor vehicles for the transport of ten or more persons, including the driver.

8702.90 – Other

This heading covers all motor vehicles designed for the transport of ten persons or more (including the driver).

Dagangan:

Nama Barangan : PRINTED CIRCUIT BOARD ASSEMBLY for WATER HEATER SYSTEM

Trade Name : Micro Controller Board



Barang adalah 2 keping printed circuit board assembly yang disambungkan dengan kabel berwarna putih berukuran 11 x 6.5cm dan 13.3 x 3cm yang telah disiap dipasang dengan komponen-komponen elektrik seperti:

a. Variable Resistor b. Integrated Circuit c. Capacitor d. Diode e. Resistor f. Fuse g. Transistor h. Z-CT i. LED light

Berdasarkan permohonan, barangan adalah circuit board untuk water heater system.

Pemohon mengesahkan voltage untuk barangan adalah 220 / 240V dan current melebihi 16 A. Barangan ini sesuai diperjeniskan di bawah kod tarif 8537.10 990 sebagai ’control panel for a voltage not exceeding 1000V’ dengan alasan-alasan berikut:

• Barangan adalah Printed Circuit Board Assembly yang telah dilengkapi pelbagai

electrical components, berfungsi sebagai controller / processor kepada water heater system dengan Voltage 220 / 240V dan current melebihi 16 A.

• Pemohon mengesahkan kedudukan barangan di dalam water heater system adalah seperti berikut:

• Barangan adalah komponen kepada Electric Water Heater System yang memenuhi

penjelasan Note 2 kepada Section XVI EN HS 2012 mukasurat XVI-2 berikut:

2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings; (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17. (c) All other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that, in heading 84.87 or 85.48.

• Barangan mendapat liputan dalam EN HS 2012 muka surat XVI-8537-1 seperti

berikut:

85.37 - Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17.

8537.10 - for a voltage not exceeding 1,000 v 8537.20 - for a voltage exceeding 1,000 v

These consist of an assembly of apparatus of the kind referred to in the two preceding headings (e.g., switches and fuses) on a board, panel, console, etc., or mounted in a cabinet, desk, etc. They usually also incorporate meters, and sometimes also subsidiary apparatus such as transformers, valves, voltage regulators, rheostats or luminous circuit diagrams. The goods of this heading vary from small switchboards with only a few switches, fuses, etc. (e.g., for lighting installations) to complex control panels for machine‑tools, rolling mills, power stations, radio stations, etc., including assemblies of several of the articles cited in the text of this heading. The heading also covers: (1) numerical control panels with built‑in automatic data processing machine, which are generally used to control machine‑tools. (2) programmed switchboards to control apparatus; these permit variations in the choice of operations to be followed. They are normally used in domestic electrical appliances, such as washing machines and dish washers. (3) “programmable controllers” which are digital apparatus using a programmable memory for the storage of instructions for implementing specific functions such as logic, sequencing, timing, counting and arithmetic, to control, through digital or analog input/output modules, various types of machine ……………………………………

Dagangan:

Nama Barangan : Organic Composite Solvent

Trade Name : PAL DEF A



Maklumat barangan berdasarkan Material Safety Data Sheet seperti berikut:

Chemical Class Alcohol Defoamer

Physical and Chemical Properties

Physical state : Liqud Color : Colorless Solubility : Insoluble in water Odor : Slight odor Melting point : - 50o

Boiling point : 255C

o

Stability : stable under normal temperature

C

Application Defoamer

Berdasarkan maklumat-maklumat yang dikemukakan, barangan merupakan blend of high molecular weight alcohols, oil soluble, slightly water dispersible

Barangan dipek dalam 55-gal drums dan 5 –gal pails.

Barangan digunakan untuk menghalang, mengawal atau menghapuskan buih(foam) dalam drilling fluid system.

Barangan bertindak sebagai antifoams agents function by spreading on the surface of the foam or entering the foam and foaming a film. This film does not support foam structure.

Barangan ini sesuai diperjeniskan di bawah kod tarif 3814.00 900 sebagai Other organic composite solvents not elsewhere specified or included berdasarkan alasan-alasan berikut :

Analisis pakar mengesahkan barangan berupa cecair jernih tidak berwarna dan hasil analisis mendapati barangan mengandungi campuran pelarut organik yang meruap, termasuk 2-ethyl-1-hexanol.

Berdasarkan kepada Product Data Sheet, barangan merupakan campuran (blend of) high molecular weight alcohol, oil soluble, slightly water dispersible.

Barangan dipek dalam 55-gal drums dan 5 –gal pails

Barangan bertindak sebagai antifoams agents function by spreading on the surface of the foam or entering the foam and foaming a film. Barangan digunakan untuk menghalang, mengawal atau menghapuskan buih(foam) dalam drilling fluid system.

Barangan sesuai diperjeniskan dibawah heading 38.14 kerana ianya mendapat liputan di dalam EN HS2012 muka surat VI-3814-1 seperti berikut:

38.14 - Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers.

This heading covers organic solvents and thinners (whether or not containing 70 % or more by weight of petroleum oil) provided that they are not separate chemically defined compounds and are not covered by a more specific heading. They are more or less volatile liquids which are used, inter alia, in the preparation of varnishes and paints or as degreasing preparations for machinery parts, etc.

Barangan ini sesuai diperjeniskan di bawah kod tarif 3814.00 900 mengikut PDK 2012 sebagaimana berikut:

3814.00 - Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers.

3814.00 900 - Other

Dagangan:

Nama Barangan : pH CONTROL CHEMICAL Trade Name : Optisperse PO5083




Use of substance preparation Internal boiler treatment

Chemical description Phosphate solution Appearance Liquid Colour Colourless to light yellow Odour Slight Melting point -9oC

Berdasarkan kepada maklumat yang diterima daripada syarikat, product is liquid inorganic phosphate. It is designed for the control of corrosion in high-pressure boiler systems on coordinated phosphate / pH program. The use of product will suplly a phosphate with a low (acidic) Na/PO4 ratio for such treatment program. The product will be feed continuously to the boiler stem drum via a separate stainless steel chemical feed line.

Barangan dipek dalam 25kg/pail.

Kegunaan barangan adalah untuk minimize corrosion and improve boiler reliability.

Barangan ini sesuai diperjeniskan di bawah kod tarif 3824.90 900 (PDK 2012) sebagai other preparations of the chemical not elsewhere specified or included berdasarkan alasan-alasan berikut :

Analisis pakar mengesahkan bahawa barangan merupakan larutan akuas beralkali natrium hidroksida yang mengandungi ion fosfat Barangan sesuai diperjeniskan di bawah heading 38.24 kerana barangan mendapat liputan dalam EN HS 2012 mukasurat VI-3824-1 & 2 seperti berikut:

38.24 - Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included (+).

…………………

3824.90 – Other

This heading covers : …………………………

(B) CHEMICAL PRODUCTS AND CHEMICAL OR OTHER PREPARATIONS

With only three exceptions (see paragraphs (7), (19) and (31) below), this heading does not apply to separate chemically defined elements or compounds.

The chemical products classified here are therefore products whose composition is not chemically defined, whether they are obtained as by-products of the manufacture of other substances (this applies, for example, to naphthenic acids) or prepared directly.

The chemical or other preparations are either mixtures (of which emulsions and dispersions are special forms) or occasionally solutions. Aqueous solutions of the chemical products of Chapter 28 or 29 remain classified within those Chapters, but solutions of these products in solvents other than water are, apart from a few exceptions, excluded therefrom and accordingly fall to be treated as preparations of this heading.

KE.HT(96)431/03/(7)

0041/2014

METIX MALAYSIA SDN BHD

LEVEL 10 MENARA LGB, 1, JALAN WAN KADIR,

TAMAN TUN DR ISMAIL, 60000 KUALA LUMPUR.

METIX MALAYSIA SDN BHD BUKAN ORANG KENA CUKAI berkaitan pembinaan SMELTER FACILITY di bawah Sakura Project-EPC Contract di Lot 15 & 26, Block 1, Kemana Land District, Samalaju Industrial Park, BINTULU, SARAWAK.

11 Februari 2014 hingga 10 Februari 2017


SUBROMANIAM A/L THOLASY 11 Februari 2014

Dagangan:

Nama Barangan : FOOD SUPPLEMENT Trade Name : Nutrilite Lecithin-E – 150

tablet Jenama : NUTRILITE

Kod Tarif (Perintah Duti Kastam 2012): 2106.90 800 Tarikh Kelulusan: 10 Februari 2014


Barangan berupa tablet berwarna kelabu keperangan berbentuk silinder yang dipek dalam botol plastik berwarna putih. Maklumat barangan berdasarkan label pada botol barangan adalah seperti berikut :-

Nama Produk Nutrilite Bio C Plus

Ingredients

Soy Protein Isolate, Soy Flour, Honey, Milk Protein Concentrate, Lecithin, Molasses, D-Alpha, Tocopheryl Succinate (E), Carob Powder, Anti-Caking Agent (Silicon Dioxide), Calcium Stearate, Flavouring (Natural Maple Walnut).

Suggested Use 1 tablet to be taken daily.

Nutrition Information

Nutrition Information PER TABLET % RDI

Vitamin E

Lecithin

20.6 mg

50 mg

83

Gambar

Pada label permbungkusan tercatat No. Pendaftaran Kementerian Kesihatan Malaysia (KKM) iaitu MAL19910380X. Label pembungkusan juga menyatakan barangan ‘is an supplement.’ Barangan dipek dalam botol plastik mengandungi 150 biji tablet untuk jualan secara runcit.

Analisis pakar, mengesahkan seperti beriku

Barangan yang berupa tablet berwarna kelabu keperangan mengandungi vitamin B3, vitamin B6, gula (glukosa, maltose dan sukrosa) dan 5.5% bahan mineral (sodium, magnesium, silica, fosforus, sulfur, potassium dan kalsium).

Barangan sesuai diperjeniskan di bawah no. kepala 21.06 kerana:

a) Produk vitamin yang dikemukakan selaras dengan penjelasan dalam EN HS para 16 (mukasurat lV-2106-3) “ Preparations often referred to as food supplements, based on extracts from plants, fruit concentrates, honey, fructose, etc., and containing added vitamins and sometimes minute quantities of iron compounds. These preparations are often put up in packaging with indications that they maintain general health or well-being. Similar preparations, however, intended for the prevention or treatment of diseases or ailments are excluded (heading 30.03 or 30.04)”. b) Barangan tidak sesuai diperjeniskan di bawah no. kepala 30.03 atau 30.04 kerana tidak menyatakan secara spesifik kegunaannya untuk mengubati apa-apa penyakit. c) Produk vitamin adalah tidak dianggap sebagai ubat dan secara kebiasaannya digunakan untuk maintaining general health and well-being sahaja.

Kementerian Kesihatan Malaysia mengesahkan seperti berikut :

Barangan didaftarkan sebagai Suplemen Kesihatan di bawah Biro Pengawalan Farmaseutikal Kebangsaan (BPFK) dengan nombor pendaftaran MAL19910380X

a) Barangan didaftarkan di bawah kategori ‘Produk Suplemen Kesihatan’. b) Mengikut Drug Registration Guidance Document, definisi Health Supplement adalah

‘….any product that is used to supplement a diet and to maintain, enhance and improve the health function of human body. It is presented in small unit dosage forms (to be administrative) such as capsules, tablets, powder, liquids and shall not include any sterile preparations (i.e injectables, eyedrops). It may contain one or more, or the following combination :

1. Vitamins, minerals, amino acids, fatty acids, enzymes, probiotics, and other

bioactive substances;

2. Substances derived from natural sources, including animal, mineral and botanical materials in the forms of extracts, isolates, concentrates, metabolite;

3. Synthetic sources of ingredients mentioned in (i) and (ii) may only be used where safety of these has been proven.

Berdasarkan definisi di atas, produk Food Supplement / Dietary Supplement dalam bentuk dos farmaseutikal dengan tuntutan kesihatan adalah bermaksud produk Supplemen Kesihatan (Health Supplement). Cadangan pengambilan barangan ini ialah 1 biji diambil sehari.

Pada label pembungkusan, menyatakan Lecithin-E supplement is an excellent combination of naturally derived vitamin E (d-alpha tocopheryl succinate) from vegetable oils and lecithin from soybean oil. Vitamin E is an antioxidant, while lecithin is a natural emulsifier of fatty substances in the body.

Barangan di dalam pembungkusan untuk jualan runcit Barangan sesuai diperjeniskan di bawah kod tarif 2106.90 800 sebagai food supplements berdasarkan alasan-alasan berikut :

Analisis pakar mengesahkan bahawa barangan mengandungi Vitamin B dan beberapa bahan mineral seperti kalsium, silikon, potassium, sodium dan magnesium.

Berdasarkan label pembungkusan, barangan digunakan sebagai dietary supplement.

Barangan didaftarkan sebagai Suplemen Kesihatan di bawah kategori ‘Produk Suplemen Kesihatan’ oleh Biro Pengawalan Farmaseutikal Kebangsaan (BPFK) KKM yang mempunyai maksud yang sama seperti food supplements.

Barangan bukan sejenis ubat-ubatan justeru, tidak terdapat indikasi kegunaan barangan untuk mendiagnosis, mencegah, merawat atau mengubati apa-apa penyakit. Ia lebih merupakan dietary supplement for maintaining general health or well-being sebagaimana penjelasan berikut: http://en.wikipedia.org/wiki/Dietary_supplement

'' A dietary supplement, also known as food supplement or nutritional supplement, is a preparation intended to supplement the diet and provide nutrients, such as vitamins, minerals, fiber, fatty acids, or amino acids, that may be missing or may not be consumed in sufficient quantities in a person's diet…………………………''

Barangan terkeluar daripada liputan heading 30.03 dan 30.04 serta sesuai di bawah heading 21.06 berdasarkan keterangan di dalam EN HS 2012 muka surat VI-3003-3 dan VI-3004-3 yang menyatakan seperti berikut:

'' Further this heading excludes food supplements containing vitamins or mineral salts which are put up for the purpose of maintaining health or well-being but have no indications as to use for the prevention or treatment of any disease or ailment

. These products which are usually in liquid form but may also be put up in powder or tablet form, are generally classified in heading 21.06 or Chapter 22.''

http://en.wikipedia.org/wiki/Dietary_supplement�

Berdasarkan fakta-fakta dan selaras dengan pandangan pakar, barangan ini lebih sesuai diperjeniskan di bawah heading 21.06 sebagai preparations sepertimana liputan di dalam EN HS 2012 muka surat IV-2106-1 dan IV-2106-3 seperti berikut :

21.06 - Food preparations not elsewhere specified or included. 2106.10 - Protein concentrates and textured protein substances

2106.90 - Other Provided that they are not covered by any other heading of the Nomenclature, this heading covers :

(A) Preparations for use, either directly or after processing (such as cooking,

dissolving or boiling in water, milk, etc.), for human consumption. (B) Preparations consisting wholly or partly of foodstuffs, used in the making of

beverages or food preparations for human consumption. The heading includes preparations consisting of mixtures of chemicals (organic acids, calcium salts, etc.) with foodstuffs (flour, sugar, milk powder, etc.), for incorporation in food preparations either as ingredients or to improve some of their characteristics (appearance, keeping qualities, etc.) (see the General Explanatory Note to Chapter 38).

……………………………………………………………………………… The heading includes, inter alia:

(1) – (15) ……………………………… (16) Preparations, often referred to as food supplements, based on extracts

from plants, fruit concentrates, honey, fructose, etc. and containing added vitamins and sometimes minute quantities of iron compounds. These preparations are often put up in packaging with indications that they maintain general health or well-being. Similar preparations, however, intended for the prevention or treatment of diseases or ailments are excluded (heading 30.03 or 30.04).

Barangan sesuai diperjeniskan di bawah kod tarif 2106.90 800 sebagai food supplements di bawah Perintah Duti Kastam 2012

Surat penjenisan terdahulu bagi barangan ini, KE.HE(96)30.04/SB.164/(14) bertarikh 25 Oktober 2001 adalah disyorkan supaya dibatalkan.

Dagangan:

Nama Barangan : WHITE IVORY PAPERBOARD

Trade Name :Taiga Satin White Ivory 160 / 180 / 200 / 224 / 280 / 320 gsm



Barangan merupakan kepingan kertas tebal bewarna putih, bersaiz : 20” X 25” ; 25” X 37” Dan 31” X 43”

Komposisi barangan :

Uncoated paper and papaerboard, of kind used for writing, printing or other graphic purposed, and non perforated punch-card and punch tape paper, in roll or rectangular (including square) sheets of any size. Bahan kertas ini dikatakan diperbuat daripada wood pulp dengan ketebalan dan berat gram per meter pesegi (gsm) yang berbeza-beza.

Kegunaan barangan ini adalah sebagai bahan dalam percetakan. Berdasarkan inbois :

QUALITY SIZE OF WIDTH GSM

Taiga Satine white 9039 White Nom Douane 480285100000B

224 635X 940


280 635X 940


320 635X 940

Laporan pakar mengesahkan barangan mengikut sample yang dikemukakan adalah seperti berikut:

\Tanda Sample TAIGA SATIN WHITE IVORY

Ukuran ( cm )

Keteba lan

Berat

Nilai Mullen Bursting strength

Cadangan Kod Tarif

160 gsm 63.5 X 50.8 20 µm 161 g/m² 584 kPa 4804.42 100 180 gsm 64.7 X 51.0 22 µm 182 g/m² 584 kPa 4804.42 100 200 gsm 64.2 X 51.0 23 µm 207 g/m² 584 kPa 4804.42 100 224 gsm 65.0 X 51.0 23 µm 207 g/m² 401 kPa 4804.42 100 280 gsm 63.5 X 51.0 32 µm 291 g/m² 648 kPa 4804.52 100 320 gsm 65.0 X 51.0 44 µm 332 g/m² 526 kPa 4804.52 100

Ciri-ciri lain yang dinyatakan adalah seperti berikut:

Barangan adalah terdiri daripada kraft paper diperbuat daripada ”wood pulp obtained by chemical process, bleached and uncoated”(pulpa kayu yang diperolehi melalui proses kimia, terluntur dan tidak bersalut) Barangan bukan multiplty (mengganda) Kesemua kepingan adalah uncoated bleached pulp obtained by chemical process, dengan brightness melebihi 95 % Kesemua kepingan kertas (sample yang dikemukakan) bukan dari jenis ’cut to size’ mengikut National Note 1, Chapter 48, Perintah Duti Kastam 2012. Barangan ini sesuai diperjeniskan di bawah kod tarif 4802.58 190 sebagai uncoated paper of a kind used for printing, weighing more than 150 gsm. Berdasarkan alasan-alasan berikut:

Saiz barangan dalam ukuran centimeter adalah : 63.5cm X 50.8cm, 64.7cm X 51.0cm, 64.2cm X 51.0cm , 65.0cm X 51.0cm, 63.5cm X 51.0cm , dan 65.0 cm X 51.0cm. Oleh itu kepingan kertas bukan ’cut to size’ mengikut National Note 1, Chapter 48, Perintah Duti Kastam 2012

1. For the purposes of headings 48.02, 48.10 and 48.11, the expression ”cut to size”

applies only to paper and paperboard;

a. in strips or rolls of a width not exceeding 15 cm; or b. in rectangular (including square) sheets of which no side exceeds 36 cm in the

unfolded state. Berat barangan dalam ukuran per g/m² adalah: 160 gsm, 180 gsm, 200 gsm, 224 gsm , 280 gsm, dan 320 gsm Keterangan tentang paper or paperboard diliputi dalam Note 5 (b) 1. and 2. , for paper or paperboard weighing more than 150 g/m² : 5.- For the purposes of heading 48.02, the expressions “paper and paperboard, of a kind used for writing, printing or other graphic purposes” and “non perforated punch-cards and punch tape paper” mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria : For paper or paperboard weighing more than 150 g/m² : (a) ….. ………………………………… (e) containing 3 % ash or less, having a brightness of 60 % or more and a burst index equal to or less than 2.5 kPa m2/g. For paper or paperboard weighing more than 150 g/m² : (a) coloured throughout the mass; or (b) having a brightness of 60 % or more, and

1. a caliper of 225 micrometres (microns) or less, or 2. a caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content more than 3 %; or ………………………

Barangan mendapat liputan dalam Explanatory Notes HS 2012, muka surat X-4802-1.

48.02 - Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard. ………. -Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres : ……….. 4802.58 - -Weighing more than 150 g/m² …………

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper of this heading are defined in Note 5 to this Chapter. Such paper and paperboard complying with that definition are always classified in this heading. Barangan seakan sama pernah diperjeniskan melalui surat penjenisan:

a. KE.HE(96)431/01-1 (1227) bertarikh 11.11.2009 di bawah kod tarif yang sama, barangan White Ivory paperboard 180/200/224/280/gsm’ . b. KE.HE(96)4810/SB.114/(17) bertarikh 18.10.2006 di bawah kod tarif yang sama

barangan Wood free printing Paper, 1711 gsm’

Barangan tidak wajar di bawah kod tarif 4804.42100 dan 4804.52 100 kerana di bawah kod tarif di nyatakan dalam PDK 2012 barangan adalah foodboard sedangkan kegunaan barangan yang dipohon adalah sebagai bahan dalam percetakan

4802.42 - - Bleached uniformly throughout the mass and of which more than 95 % by

weight of the total fibre content consists of wood fibres obtained by a chemical process

100 - - - Foodboard ……………………………………………………………………..

4804.52 - - Bleached uniformly throughout the mass and of which more t more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process

100 - - - Foodboard

Dagangan:

Nama Barangan : STANDARD SOLVENT BASED THINNERS

Trade Name : Standard Solvent Based Thinners

Jenama : Humiseal Model : Thinners 500 Series



Barangan adalah merupakan cecair jernih tidak bewarna yang dipek di dalam botol plastic bertutup. Penerangan:

Pencair HumiSeal 500 Siri adalah campuran pelarut dan bahan pencair yang digubal dengan teliti untuk mengekalkan keseimbangan sistem yang optimum apabila ditambah dengan campuran yang betul. Pencair HumiSeal ini digubal khusus untuk digunakan bersama dengan produk salutan tertentu yang mungkin ada dua pencair yang berbeza Perbezaan ini secara langsung berkaitan dengan kaedah aplikasi yang khusus. HumiSeal menghasilkan salutan konformal dari semua chemistries , termasuk acrylics, Urethanes dan silikon Kandungan per tin adalah 18.75 liter (5 gelen).

Kegunaan barangan adalah untuk lower viscosity of coatings or restore the coating’s original viscosity during processing

Barangan diimport dalam bentuk raw material in can form

Komposisi barangan adalah terdiri dari : xylene =80 % ; ethyl benzene =15 % ;Toluene = 5 %.

Fakta

:

Berpandukan kepada laporan pakar menjelaskan bahawa barangan adalah standard solvent based thinner 521. Setelah di analisa cecair tersebut merupakan campuran Xylenes, Ethyl Benzene dan Toluene. Ketetapan

:

Barangan Standard Solvent Based Thinners ini sesuai diperjeniskan di bawah kod tarif 3814.00 200 sebagai ” thinner, ” berdasarkan alasan-alasan seperti berikut:

Berdasarkan kepada keterangan dan fakta di atas, barangan mengandungi 3 komposisi yang utama iaitu xylene 80 %, ethyl benzene 15 % dan toluene 5 %.

Merujuk kepada HS EN 2012 : di muka surat VI-3814-1 menjelaskan bahawa : 38.14- Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers. This heading covers organic solvents and thinners (whether or not containing 70% or more by weight of petroleum oil) provided that they are not separate chemically defined compounds and are not covered by a more specific heading. They are more or less volatile liquids which are used, inter alia, in the preparation of varnishes and paints or as degreasing preparations for machinery parts, etc. Examples of the products classified in this heading are : (1) Mixtures of acetone, methyl acetate and methanol, and mixtures of ethyl acetate, butyl alcohol and toluene.

(2) Degreasing preparations for machinery parts, etc., consisting of a mixture of:

(i) white spirit with trichloroethylene; or (ii) petroleum spirit with chlorinated products and xylene.

The heading also covers paint or varnish removers consisting of the above mixtures with the addition of small quantities of paraffin wax (to retard evaporation of the solvents), emulsifiers, gelling agents, etc. The heading does not cover :

(a) Separate chemically defined solvent or thinning compounds (Chapter 29 generally) and products of complex constitution used as solvents or thinners but covered by more specific headmgs of the Nomenclature, e.g., solvent naphtha (heading 27.07), white spirit (heading 27.10), gum, wood or sulphate turpentine (heading 38.05); wood tar oils (heading 38.07), inorganic composite solvents (generally heading 38.24). (b) Solvents for removing nail varnishes, put up for retail sale (heading 33.04).

Mengikut Perintah Duti Kastam 2012 barangan dinyatakan dan diperjeniskan di bawah Kod tarif 3814.00 200

Dagangan:

Nama Barangan : pH CONTROL CHEMICAL Trade Name : Optisperse HP3100



Maklumat barangan berdasarkan MSDS seperti berikut:

Use of substance / preparation Internal boiler treatment

Chemical description Aquoues alkaline solution of phosphate Appearance Liquid Colour Colourless to light yellow Odour Mild pH >13 Melting point -6oC Solubility in water (% weight)

Completely soluble

Berdasarkan Fact Sheet, product is an alkaline liquid blends of phosphate. Product should be fed to maintain the recommended boiler water phosphate residual.

Barangan diimport dalam semi bulk tank seberat 1,250kg.

Barangan merupakan product with a specific sodium to phosphate ratio for such a treatment programme. Barangan digunakan dalam internal boiler treatment to minimize corrosion and improves boiler realibility.

Barangan ini sesuai diperjeniskan di bawah kod tarif 3824.90 900 (PDK 2012) sebagai Other preparations not elsewhere specified or included berdasarkan alasan-alasan berikut:

Analisis pakar mengesahkan bahawa barangan merupakan larutan akuas beralkali natrium hidroksida yang mengandungi ion fosfat.

Barangan sesuai diperjeniskan di bawah kod tarif 3824.90 900 (PDK 2012) sebagai Other preparations not elsewhere specified or included sepertimana liputan di dalam EN HS2012 muka surat VII-3824-1 seperti berikut:


............................

3824.90 - Other

This heading covers :

..................................

(B) CHEMICAL PRODUCTS AND CHEMICAL OR OTHER PREPARATIONS

.................................................

The chemical products classified here are therefore products whose composition is not chemically defined, whether they are obtained as by-products of the manufacture of other substances (this applies, for example, to naphthenic acids) or prepared directly. The chemical or other preparations are either mixtures (of which emulsions and dispersions are special forms) or occasionally solutions. Aqueous solutions of the chemical products of Chapter 28 or 29 remain classified within those Chapters, but solutions of these products in solvents other than water are, apart from a few exceptions, excluded therefrom and accordingly fall to be treated as preparations of this heading.

Dagangan:

Nama Barangan : ACRYLATE POLYMER IN PRIMARY FORM

Trade Name : Scale Inhibitor ( BASOGAN PA 25 CL-FR )

Jenama : BASF



Maklumat barangan yang relevan berdasarkan Safety Data Sheet disertakan untuk tujuan penjenisan adalah seperti berikut:

Product Name BasoganTM PA 25 CL-FR Use of substance preparation

Performance chemicals for Oilfie Application

Chemical nature Polyacrylic acid, sodium salt in water Appearance Liquid form Colour Yellowish pH Approx. 8 Flash Point > 100oC Solubility in water Fully soluble

Barangan dipek dalam 250kg PE-Drum, removable head.

Barangan adalah merupakan finished product and ready to use. The product is not in dispersion.

Kegunaan barang adalah sebagai scale inhibitor to prevent scale formation in the oilfield industry, dipersing agent for organic and inorganic solids. Barangan ini sesuai diperjeniskan di bawah kod tarif 3906. 90 900 (PDK 2012) sebagai Other acrylic polymers in primary forms berdasarkan alasan-alasan berikut :

Analisis pakar mengesahkan bahawa barangan adalah berupa cecair likat dan hasil analisis mendapati sampel terdiri daripada sodium polyacrylate dan 39.8% air. Barangan dipek dalam 250kg PE-Drum, removable head. Barangan adalah merupakan finished product and ready to use. The product is not in dispersion.

Barangan adalah dalam liquid form dan menepati penerangan mengenai ”primary forms” dalam EN HS2012 mukasurat VII-39-2 seperti berikut:

Notes.

6.- In headings 39.01 to 39.14, the expression "primary forms" applies only to the following forms :

(a) Liquids and pastes, including dispersions (emulsions and suspensions) and

solutions;

Kegunaan barangan adalah sebagai scale inhibitor to prevent scale formation in the oilfield industry, dipersing agent for organic and inorganic solids. Berdasarkan keterangan yang terdapat dalam http://www.weatherford.com/Products/EngineeredChemistry/ChemicalIntermediates/ScaleInhibitors/

Scale Inhibitors

Scale occurs because the minerals in produced water exceed their saturation limit as temperatures and pressures change. Scale can vary in appearance from hard crystalline material to soft, friable material and the deposits can contain other minerals and impurities such as paraffin, salt and iron.

Scale inhibitors are used to prevent these deposits from forming.

sodium polyacrylate Made by neutralizing a linear, anionic polymer made from the monomer acrylic acid, CH2=CHCOO- H+, with sodium hydroxide (NaOH). Sodium polyacrylate is often abbreviated to SPA. Polyacrylates are best utilized in soft water with low salinity to achieve the best dispersion and full chain elongation. Even low concentrations of hardness ions, for example, Ca+2, precipitate polyacrylates. Low molecular-weight polyacrylates are used as clay deflocculants. High molecular weight polymers are used for fluid-loss control and as a clay extender. As an extender, SPA is added to bentonite at the grinding plant. It is also used at the rig in low-solids mud. Divalent cations can negate its benefits as a clay extender. SPA is highly efficient when used to flocculate colloids in native-solids muds, clear-water muds and wastewater cleanup. The polymer chain links together colloidal solids that can be removed by gravity settling in shallow pits or by applying hydrocyclone, centrifuge or filtration techniques.

Berdasarkan maklumat yang terdapat dalam http://www.ask.com/web?q=Chemistry+Sodium+Polyacrylate&qsrc=466&o=102140&l=dir&qo=relatedSearchNarrow Sodium polyacrylate is a polymer made with a repeating formula.

It is used in products like, detergents, fake snow, diapers and personal lubricants. It is capable of holding up to 200-400 times its weight in water.

http://www.weatherford.com/Products/EngineeredChemistry/ChemicalIntermediates/ScaleInhibitors/�

http://www.weatherford.com/Products/EngineeredChemistry/ChemicalIntermediates/ScaleInhibitors/�

http://www.ask.com/web?q=Chemistry+Sodium+Polyacrylate&qsrc=466&o=102140&l=dir&qo=relatedSearchNarrow�

http://www.ask.com/web?q=Chemistry+Sodium+Polyacrylate&qsrc=466&o=102140&l=dir&qo=relatedSearchNarrow�

Barangan merupakan polymer dan menepati definasi dalam EN HS2012 mukasurat VII-39-4 seperti berikut:

GENERAL In general, this Chapter covers substances called polymers and semi-manufactures and articles thereof, provided they are not excluded by Note 2 to the Chapter. Polymers Polymers consist of molecules which are characterised by the repetition of one or more types of monomer units. Polymers may be formed by reaction between several molecules of the same or of different chemical constitution. The process by which polymers are formed is termed polymerisation.

Barangan lebih sesuai diperjeniskan di bawah heading 39.06 kerana barangan mendapat liputan dalam EN HS 2012 mukasurat VII-3906-l seperti berikut: 39.06 - Acrylic polymers in primary forms. 3906.10 - Poly(methyl methacrylate) 3906.90 - Other ............................ The expression" acrylic polymers" covers polymers of acrylic or methacrylic acid, of their salts or esters, or of the corresponding aldehyaes, amides or nitriles. Berdasarkan keterangan dalam MSDS, barangan not In dispersion. Barangan ini sesuai diperjeniskan di bawah kod tarif 3906.90 900 mengikut PDK 2012 sebagaimana berikut: 39.06 - Acrylic polymers in primary forms. 3906.90 - Other: 100 - - In dispersion 900 - - Other

Dagangan:

Nama Barangan : FLAVOURED ENERGY DRINK

Trade Name : Minuman Berperisa Livita Tongkat Ali

Jenama : Taisho



Barangan yang dinamakan sebagai Minuman berperisa Livita Tongkat Ali adalah sejenis energy drink. Ianya mengandungi campuran beberapa vitamin dan herba tongkat ali yang digunakan untuk meningkatkan tahap tenaga. Barangan adalah seperti gambar dibawah:

Ianya dipekkan di dalam tin dengan kuantiti 250 milimiter dan kandungan maklumat pemakanan yang dilabelkan di tin adalah seperti berikut;

Tenaga 184 kcal Karbohidrat 43.5 gram Gula 42.0 gram Protein 0 gram Lemak 0 gram Niasin 10.0 mg Vitamin B1 1.0 mg Vitamin B2 1.0 mg Vitamin B6 1.0 mg

Label pembungkusan pada tin minuman menunjukkan ianya mengandungi kandungan seperti campuran gula, madu, taurin, kafeina, ekstrak tongkat ali, inositol, niasin, riboflavin, pridoxin, thiamin, mengandungi pengawal asid dan penstabil sebagai kondisioner makanan, bahan pewarna, bahan perisa dan bahan pengawet yang dibenarkan. Kombinasi bahan-bahan ini menunjukkan bahawa minuman ini adalah sejenis minuman dietetic. Maklumat pembungkusan juga menyatakan bahawa Vitamin B1 diperlukan untuk melepaskan tenaga daripada karbohidrat. Walaubagaimanapun, tiada maklumat di label yang menyatakan tentang sukatan atau dosage yang ditentukan bagi meminumnya. Berdasarkan maklumat di laman sesawang www.taisho.com, kebanyakan minuman-minuman keluaran syarikat ini adalah minuman pemberi tenaga yang sesuai dimimum pada bila-bila masa.

http://www.taisho.com/�

Maklumat Certificate of Analysis barangan adalah seperti berikut; Bahan Spesifikasi mg /250 ml

Thiamine (vitamin B1) 0.9-1.1 Niacin

9.0-11.0

Vitamin B6 0.9-1.1

Sodium Benzoate 45.0-55.0

Caffeine anhydrous 40.5-49.5

pH 2.5 – 3.5

Color Light brown

Taste & Odour Bitter & sweet with balsamic odour Pemohon menjelaskan bahawa minuman ini adalah sesuai untuk general public ’consumption’. Analisis Pakar mengesahkan seperti berikut ;

• Sampel berupa satu tin yang mengandungi 250 milimiter cecair jernih berwarna kuning.

• Sampel didapati mengandungi air, gula (sukrosa), kafein dan vitamin yang terdiri daripada vitamin B2 dan B6.

Definisi ‘energy drink’ menurut http://en.wikipedia.org/wiki/Energy_drink;

An energy drink is a type of beverage containing stimulant drugs, chiefly caffeine, which is marketed as providing mental and physical stimulation. They may or may not be carbonated, and generally contain large amounts of caffeine and other stimulants, and many also contain sugar or other sweeteners, herbal extracts and amino acids.

Definisi ‘ceffeine’ menurut http://en.wikipedia.org/wiki/Caffeine;

Caffeine is a bitter, white crystalline xanthine alkaloid and a stimulant drug. Caffeine is a central nervous system and metabolic stimulant,and is used both recreationally and medically to reduce physical fatigue and to restore alertness when drowsiness occurs. It produces increased wakefulness, faster and clearer flow of thought, increased focus, and better general body coordination.

Definisi ‘Dietary supplements’ menurut laman sesawang di http://en.wikipedia.org/wiki/Dietary_supplement ialah seperti di bawah;

‘A dietary supplement is intended to provide nutrients that may otherwise not be consumed in sufficient quantities. Supplements as generally understood include vitamins, minerals, fiber, fatty acids, or amino acids, among other substances.

http://en.wikipedia.org/wiki/Dietary_supplement%20ialah%20seperti%20di%20bawah�

Barangan ini sesuai diperjeniskan di bawah kod tarif 2202.90 900 sebagai Other Non-Alkoholic Beverages berdasarkan alasan-alasan berikut:

• Berdasarkan fakta yang diberi, barangan adalah disahkan oleh pakar sebagai sejenis

cecair jernih berwarna kuning yang mengandungi air, gula (sukrosa), kafein dan vitamin yang terdiri daripada vitamin B2 dan B6.

• Fungsi barangan adalah sebagai energy drink iaitu minuman yang memberi tenaga di

mana minuman ini boleh diminum oleh sesiapa sahaja dan tiada dosage yang ditentukan bagi meminum minuman ini.

• Justeru, barangan adalah menepati kehendak EN HS 2012 muka surat IV 2202-1

sebagai non-alcoholic beverages yang menjelaskan seperti berikut; This heading covers non-alcoholic beverages, as defined in Note 3 to this Chapter, not classified under other headings, particularly heading 20.09 or 22.01. (B) Other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09. This group includes, inter alia: (1) …. (2) Certain other beverages ready for consumption, such as those with a basis of milk and cocoa.

• Walaupun barangan adalah minuman yang bervitamin dan berherba, namun barangan

bukanlah sejenis minuman yang diminum bagi mengekalkan dan meningkatkan tahap kesihatan ataupun maintain general health or well-being. Justeru, barangan tidak sesuai diperjeniskan sebagai “dietary supplement’’” bawah heading 21.06 EN HS 2012 kerana tidak selaras dengan keterangan di muka surat IV-2106-1 dan IV-2106-3 di para (16) seperti berikut :

21.06 - Food preparations not elsewhere specified or included The heading includes, inter alia : (1)……………….… (15) (16) Preparations, often referred to as food supplement, based on extracts from plants, fruit concentrates, honey, fructose, etc. and containing added vitamins and sometimes minute quantities of iron compounds. These preparations are often put up in packagings with indications that they maintain general health or well-being. Similar preparations, however,intended for the prevention or treatment of diseases or ailments are excluded (heading 30.03 or 30.04).

• Barangan juga tidak sesuai dikelaskan di bawah heading 30.03. Ini disokong oleh penerangan ’Exclusion Note” bagi EN HS 2012 muka surat VI-3003-2 ;

The provisions of the heading text do not apply to foodstuffs or beverages such as

dietetic, diabetic or fortified foods, tonic beverages or mineral waters (natural or artificial), which fall to be classified under their own appropriate headings. This is essentially the case as regards food preparations containing only nutritional substances. The major nutritional substances in food are proteins, carbohydrates and fats. Vitamins and mineral salts also play a part in nutrition. Similarly foodstuffs and beverages containing medicinal substances are excluded from the heading if those substances are added solely to ensure a better dietetic balance, to increase the energy-giving or nutritional value of the product or to improve its flavour, always provided that the product retains its character of a foodstuff or a beverage.

Dagangan:

Nama Barangan : LUMP SUGAR Trade Name : Small Lump Sugar Jenama : South Word Brand



Barangan yang dinamakan sebagai small lump sugar adalah sejenis gula yang berasaskan tebu berbentuk ketulan tiub yang tidak berwarna. Barangan dipek untuk jualan runcit iaitu di dalam beg plastik 300 gram seperti gambar di bawah;

Menurut maklumat Nutritional Value yang disertakan oleh pemohon, lump sugar is refines directly from white sugar. And one hunderd gram of lump sugar contains 398 calories as opposed to 396 calories in white sugar has different chemical bond after being refined from white sugar. Any mineral present in lump sugar come from the white sugar. But the percentage of mineral is very low. Maklumat di label pembungkusan menunjukkan is refined from good quality white sugar. With pleasant taste, lump sugar is the first choice of sweetener for stewed soup and dessert. Maklumat di label pembungkusan menunjukkan barangan adalah diperbuat daripada bahan-bahan seperti sucrose, water, dan mengandungi food additive iatu sodium hydrosulphite. Analisis pakar mengesahkan seperti berikut ; Sampel berupa ketulan berbentuk kiub yang tidak berwarna yang dipek di dalam beg

plastik yang berlabel ‘small lump sugar’. Sampel didapati adalah ‘refined sugar’ yang mengandungi sukrosa dan karbohidrat.

Barangan adalah dihasilkan melalui proses pengilangan seperti di bawah:

Maklumat Nutritional Value barangan bagi setiap 100g seperti di lampiran 1B adalah seperti berikut;

Kandungan Bahan Spesifikasi

Energy 1666kj / 398 cal

Sugars 99.5 g

Fat Less than 1 g

Protein Less than 1 g

Water 0.5 g

Sucrose 99.0 g

Cane sugar solves in water

Percolation

Crystallization

Lump sugar output and select

Testing

Concentration

Packing in bags

Drying

Barangan ini sesuai diperjeniskan di bawah kod tarif 1701.99 000 sebagai Cane or beet sugar and chemically pure sucrose, in solid form: Other berdasarkan alasan-alasan berikut:

Barangan merupakan sejenis crystaline refined white cane sugar di dalam bentuk solid form iaitu berbentuk ketulan kiub di mana kandungan sukrosa adalah sebanyak 99.0 gram dan gula sebanyak 99.5 gram.

Definisi sukrosa menurut http://en.wikipedia.org/wiki/Sucrose;

Sucrose is the organic compound commonly known as table sugar and sometimes called saccharose. A white, odorless, crystalline powder with a sweet taste, it is best known for its role in food.

Maklumat kandungan sukrosa di dalam lump sugar, menurut http://www.tis-

gdv.de/tis_e/ware/zucker/wuerfel/wuerfel.htm; Lump sugar is refined sugar which has been pressed or cast into a particular shape. Chemically speaking, refined sugar is ultrapure sucrose which has been obtained from white sugar by dissolution and recrystallization. Its sucrose content is 99.9%. Refined sugar is pure white in color with sparkling crystals. Refined sugar has no secondary odors or flavors. The crystals are readily soluble.

Berdasarkan fakta di para 5.2, Jabatan Kimia mengesahkan bahawa

sampel adalah sejenis refined sugar yang mengandungi sukrosa dan karbohidrat. Definisi ‘lump sugar’ menurut laman sesawang iaitu

http://www.thefreedictionary.com/lump+sugar ; Refined sugar molded into rectangular shapes convenient as single servings. It is a white crystalline carbohydrate used as a sweetener and preservative.

Justeru, barangan adalah menepati kehendak EN HS 2012 muka surat IV-1701-1 sebagai refined sugar cane yang menjelaskan seperti berikut;

17.01 - Cane or beet sugar and chemically pure sucrose, in solid form. 1701.99 -- Other :

Refined cane or beet sugars are produced by the further processing of raw sugar. They are generally produced as a white crystalline substance which is marketed in various degrees of fineness or in the form of small cubes, loaves, slabs, or sticks or regularly moulded, sawn or cut pieces.

http://en.wikipedia.org/wiki/Sucrose�

http://www.tis-gdv.de/tis_e/ware/zucker/wuerfel/wuerfel.htm�

http://www.tis-gdv.de/tis_e/ware/zucker/wuerfel/wuerfel.htm�

Ketetapan Kastam Siri: 0028/ 2014 Ruj Fail :KE.HT(96)431/04/(101) Nama Pemohon : Alamat :

Tempoh sah : 24 Januari 2014 hingga 23 Januari 2017

Penyediaan perkhidmatan Technical Support Coordination kepada Citigroup

Transaction Services Sdn Bhd di bawah Work Order MOS W0294 adalah

tertakluk kepada cukai perkhidmatan di bawah Butiran 13 (r) Perkhidmatan

Pengurusan, Kumpulan G, Jadual Kedua, Peraturan-Peraturan Cukai

Perkhidmatan 1975.

Keterangan barangan:

NCSI (M) Sdn. Bhd

602B, LEVEL 6, TOWER B, UPTOWN 5, NO. 5, JALAN SS21/39, DAMANSARA UPTOWN, 47400 PETALING JAYA, SELANGOR.

Dagangan:

Nama Barangan : FOOD SUPPLEMENT Trade Name : Children’s Chewables

Multivitamin And Iron Supplement

Jenama : NUTRILITE



Barangan adalah 100 chewable tablet berbentuk segitiga berwarna putih keperangan berbintik-bintik perang berukuran 1.5cm (lebar) x 0.5cm (tebal) yang dibungkus di dalam botol plastic berwarna putih.

Berdasarkan label pembungkusan dinyatakan bahawa setiap tablet barangan mengandungi Vitamin A [750mcg (2500iu)], Vitamin D [5mcg (200iu)], Vitamin E [8.3mg (10iu)], Vitamin C [40mg], Folic Acid [0.2mg], Thiamine B1 [0.7mg], Riboflavin B2 [0.8mg], Niacin [9mg], Vitamin B6 [0.7mg], Vitamin B12 [3mcg], Iron [10mg].

Maklumat berikut juga dicetak pada label pembungkusan:

a. “Specially formulated for children. One tablet provides substantial quantities of 10 vitamins and iron.”

b. “Ingredients: Dextrose, Sorbitol, Sucrose, Ascorbic Acid (C), Ferrous Fumarate, Polyvinylpyrrolidone, Mono And Diglycerides, Calcium Stearate, Niacinamide, D-Alpha Tocopheryl Acid Succinate (E), Natural Flavor, Fish Gelatin, Corn Starch, Dicalcium Phosphate, Vitamin A Palmitate, Magnesium Stearate, Pyridoxine Hydrochloride, Riboflavin, Thiamine Mononitrate, Folic Acid, Vitamin D, Vitamin B12.”

Pada label pembungkusan juga terdapat No. Pendaftaran Kementerian Kesihatan Malaysia (KKM) iaitu MAL19910382X.

Barangan boleh dikunyah atau dihisap mengikut dosage berikut : a. satu biji setiap hari untuk kanak-kanak di bawah umur 4 tahun b. 2 biji sekali setiap hari bagi kanak-kanak 4 tahun ke atas dan orang dewasa

Barangan tersebut sesuai diperjeniskan di bawah kod tariff 2106.90 800 sebagai food supplements berdasarkan alasan-alasan berikut:

• Barangan adalah makanan tambahan kesihatan khas untuk kanak-kanak di mana persediaan ini bertujuan menambah diet dan menyediakan nutrien seperti vitamin dan mineral, yang boleh hilang atau tidak boleh dimakan dalam kuantiti yang mencukupi dalam diet seseorang.

• Analisis pakar mengesahkan bahawa barangan mengandungi Vitamin B3, Glucose, Sucrose, Cellulose dan 1.7% bahan inorganik yang kebanyakannya terdiri daripada iron dan kalsium.

• Berdasarkan label pembungkusan, barangan mengandungi 11 jenis vitamin dan mineral seperti di atas di mana ia adalah sejenis preparation.

• Biro Pengawalan Farmaseutikal Kebangsaan (BPFK) KKM juga mengesahkan barangan

Nutrilite Chewable Multivitamin and Iron Supplement didaftarkan sebagai Suplemen Kesihatan. Ini bermakna barangan telah memenuhi syarat-syarat pendaftaran sebagai Suplemen Kesihatan yang disenaraikan di dalam Appendix 4: Guideline On Registration Of Health Supplements di bawah Drug Registration Guidance Document oleh BPFK. Berdasarkan pendaftaran BPFK ini, barangan adalah health supplement iaitu sejenis food supplement or dietary supplement, yang lebih sesuai diperjeniskan di bawah heading 2106 selaras dengan penjelasan mengenai multivitamin dan dietary supplement.

• Berdasarkan label pembungkusan, barangan dinamakan sebagai ‘Children’s

Chewables Multivitamin and Iron Supplement’, di mana ia telah diiklan / dijual sebagai supplement untuk multivitamin dan iron. Berdasarkan label ini juga, tiada sebarang dakwaan yang menyatakan barangan adalah intended to treat any specific condition or ailment maka ia lebih sesuai dijeniskan sebagai food supplement.

• Pelabelan ini adalah selaras dengan penjelasan yang menekankan pernyataan tentang

penyakit yang diubati oleh ubat tersebut di dalam EN HS 2012 mukasurat VI-3004-1 hingga VI-3004-3 seperti berikut:

30.04 - Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of

mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.


(a) ……………………………..

(b) In packings for retail sale for therapeutic or prophylactic use. This refers to products (for example, sodium bicarbonate and tamarind powder) which, because of their packing and, in particular, the presence of appropriate indications (statement of disease or condition for which they are to be used, method of use or application, statement of dose, etc.) are clearly intended for sale directly to users (private persons, hospitals, etc.) without repacking, for the above purposes.


………………………………………………….


• Barangan ini tidak sesuai diperjeniskan di bawah heading 3004 kerana ia telah dikecualikan dari Chapter 30 di dalam EN HS 2012 seperti berikut:

a. Chapter Note 1(a) mukasurat VI-30-1: 1.- This Chapter does not cover : (a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV); b. mukasurat VI-3004-3: ……………………..


• Oleh yang demikian, berdasarkan fakta-fakta di atas dan selaras dengan pandangan

pakar, barangan ini adalah lebih sesuai diperjeniskan di bawah heading 21.06 sebagai food preparation seperti mana liputan di dalam EN HS 2012 muka surat IV-2106-1 dan IV-2106-3 seperti berikut :

21.06 - Food preparations not elsewhere specified or included. 2106.10 - Protein concentrates and textured protein substances 2106.90 - Other Provided that they are not covered by any other heading of the Nomenclature, this heading covers :


(B) Preparations consisting wholly or partly of foodstuffs, used in the making of beverages or food preparations for human consumption. The heading includes preparations consisting of mixtures of chemicals (organic acids, calcium salts, etc.) with foodstuffs (flour, sugar, milk powder, etc.), for incorporation in food preparations either as ingredients or to improve some of their characteristics (appearance, keeping qualities, etc.) (see the General Explanatory Note to Chapter 38). …………………………………………… The heading includes, inter alia : (1) – (15) ……………………………… (16) Preparations, often referred to as food supplements, based on extracts from plants, fruit concentrates, honey, fructose, etc. and containing added vitamins and sometimes minute quantities of iron compounds. These preparations are often put up in packagings with indications that they maintain general health or well-being. Similar preparations, however, intended for the prevention or treatment of diseases or ailments are excluded (heading 30.03 or 30.04).

Dagangan:

Nama Barangan : FOOD SUPPLEMENT Trade Name : Nutrilite Chewable Natural C –

100 tablet Jenama : NUTRILITE



Barangan tersebut sesuai diperjeniskan di bawah kod tarif 2106.90 800 sebagai food supplement berdasarkan alasan-alasan seperti berikut:

i. Barangan adalah makanan tambahan kesihatan khas untuk kanak-kanak di mana persediaan ini bertujuan menambah diet dan menyediakan nutrien seperti vitamin dan mineral, yang boleh hilang atau tidak boleh dimakan dalam kuantiti yang mencukupi dalam diet seseorang.

ii. Analisis pakar mengesahkan bahawa barangan mengandungi glukosa dan nilai abu

sebanyak 3.2% yang kebanyakannya terdiri daripada mineral (magnesium, silika, sulfur, klorida, potassium dan kalsium).

iii. Berdasarkan label pembungkusan, barangan digunakan sebagai dietary supplement.

iv. Bahagian Perkhidmatan Farmasi [Biro Pengawalan Farmaseutikal Kebangsaan

(BPFK)] KKM telah mengesahkan barangan Nutrilite Chewable Natural C didaftarkan sebagai Suplemen Kesihatan di bawah kategori ‘Produk Suplemen Kesihatan’. Definisi Suplemen Kesihatan mengikut pakar ini adalah seperti berikut: HEALTH SUPPLEMENTS

Health Supplement (HS) means any product that is used to supplement a diet and to maintain, enhance and improve the health function of human body. It is presented in small unit dosage forms (to be administred) such as capsules, tablets, powder, liquids and shall not include any sterile preparations (i.e injectables, eyedrops). It may contain one or more, or the following combination:

i) Vitamins, minerals, amino acids, fatty acids, enzymes, probiotics, and other

bioactive substances; ii) Substances derived from natural sources, including animal, mineral and botanical

materials in the forms of extracts, isolates, concentrates, metabolite; iii) Synthetic sources of ingredients mentioned in (i) and (ii) may only be used where

safety of these has been proven.

Ini bermakna barangan telah memenuhi syarat-syarat pendaftaran sebagai Suplemen Kesihatan yang disenaraikan di dalam Appendix 4: Guideline on Registration of Health Supplements di bawah Drug Registration Guidance Document oleh BPFK.

v. Berdasarkan pendaftaran BPFK ini, barangan adalah health supplement iaitu sejenis food supplement or dietary supplement yang lebih sesuai diperjeniskan di bawah heading 21.06 selaras dengan penjelasan mengenai dietary supplement berikut:

http://en.wikipedia.org/wiki/Dietary_supplement Dietary supplement A dietary supplement, also known as food supplement or nutritional supplement, is a preparation intended to supplement the diet and provide nutrients, such as vitamins, minerals, fiber, fatty acids, or amino acids, that may be missing or may not be consumed in sufficient quantities in a person’s diet…………….

vi. Berdasarkan label pembungkusan, barangan dinamakan sebagai Nutrilite Chewable Natural C yang mana ia telah diiklan / dijual sebagai supplement for vitamin B complex. Berdasarkan label ini juga, tiada sebarang indikasi / dakwaan yang menyatakan barangan adalah intended to treat any specific condition or ailment, maka ia lebih sesuai dijeniskan sebagai food supplement di bawah heading 21.06 dan bukannya medicament di bawah heading 30.04.

vii. Pelabelan ini adalah selaras dengan penjelasan tersebut dalam EN HS 2012 muka

surat VI-3004-1 hingga VI-3004-3 yang menekankan tentang indikasi penyakit yang diubati oleh ubat seperti berikut:


This heading covers medicaments consisting of mixed or unmixed products, provided they are: (a) …………………………………....... (b) In packing for retail sale for therapeutic or prophylactic use. These

refer to products (for example, sodium bicarbonate and tamarind powder) which, because of their packing and, in particular, the presence of appropriate indications (statement of disease or condition for which they are to be used, method of use or application, statement of dose, etc.) are clearly intended for sale directly to users (private persons, hospitals etc.) without repacking, for the above purposes.

These indications (in any language) may be given by label, literature or otherwise.

However, the mere indication of pharmaceutical or other degree of purity is not alone sufficient to justify classification in this heading.


viii. Barangan ini tidak sesuai diperjeniskan di bawah heading 30.04 kerana ia telah dikecualikan daripada Chapter 30 di dalam EN HS 2012 seperti berikut:

i) Chapter Note 1(a) muka surat VI-30-1: 1. This Chapter does not cover:

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV); ii) Muka surat VI-3004-3: ………………………………………… Further this heading excludes food supplements containing vitamins or mineral salts which are put up for the purpose of maintaining health or well-being but have no indications as to use for the prevention or treatment of any disease or ailment

. These products which are usually in liquid form but may also be put up in powder or tablet form are generally classified in heading 21.06 or Chapter 22.

ix. Berdasarkan fakta-fakta dan selaras dengan pandangan pakar, barangan ini lebih sesuai diperjeniskan di bawah heading 21.06 sebagai food preparation sepertimana liputan di dalam EN HS 2012 muka surat IV-2106-1 dan IV-2106-3 seperti berikut :

21.06 - Food preparations not elsewhere specified or included. 2106.10 - Protein concentrates and textured protein substances 2106.90 - Other Provided that they are not covered by any other heading of the Nomenclature, this heading covers : (A) Preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk, etc.), for human consumption. (B) Preparations consisting wholly or partly of foodstuffs, used in the making of beverages or food preparations for human consumption. The heading includes preparations consisting of mixtures of chemicals (organic acids, calcium salts, etc.) with foodstuffs (flour, sugar, milk powder, etc.), for incorporation in food preparations either as ingredients or to improve some of their characteristics (appearance, keeping qualities, etc.) (see the General Explanatory Note to Chapter 38). ……………………………………………………………………………… The heading includes, inter alia: (1) – (15) ……………………………… (16) Preparations, often referred to as food supplements, based on extracts from

plants, fruit concentrates, honey, fructose, etc. and containing added vitamins and sometimes minute quantities of iron compounds. These preparations are often put up in packaging with indications that they maintain general health or well-being. Similar preparations, however, intended for the prevention or treatment of diseases or ailments are excluded (heading 30.03 or 30.04).

x. Barangan sesuai diperjeniskan di bawah kod tarif 2106.90 800 sebagai food supplement di bawah Perintah Duti Kastam 2012.

xi. Barangan yang seakan sama telah diperjeniskan di bawah subheading 2106.90 oleh

WCO melalui Amendment to The Compendium of Classification – 29th

Session – May 2002.

Dagangan:

Nama Barangan : FOOD SUPPLEMENT Trade Name : Nutrilite Calcium

Magnesium Jenama : NUTRILITE



Barangan yang dinamakan sebagai Calcium Magnesium adalah dalam bentuk tablet bulat berwarna kelabu dan dipek dalam botol plastik yang mengandungi 180 tablets.

Mengikut maklumat pada label pembungkusan, fakta bagi barangan ini adalah seperti berikut :

Ingredients Calcium carbonate Magnesium oxide Starch Nutrilite alfalfa concentrate Microcrystalline cellulose Cellulose gum Hydroxypropyl methylcellulose Magnesium stearate Glycerin

Bentuk Round film coated tablet Warna Green-mottled Packing 180 tablets Dos disyorkan Satu biji diambil tiga kali

sehari selepas makan. (Tiga biji tablet sehari memberikan 600mg kalsium dan 400 mg magnesium)

Berdasarkan maklumat pada label pembungkusan juga, barangan dinyatakan sebagai Dietary Supplement di mana each supplement combines the pure minerals calcium carbonate and magnesium oxide, in a base containing the nutrilite alfalfa concentrate. Nutrilite Alfalfa Concentrate, a part of the nutrilite concentrate, is obtainedfrom specially grown alfalfa. The Alfalfa Concentrate is only found in Nutrilite products. Barangan ini juga dinyatakan sebagai calcium and magnesium for adults.

Label pembungkusan juga menunjukkan barangan ini telah didaftarkan dengan Kementerian Kesihatan Malaysia dengan no. Pendaftaran MAL 19910379X. Barangan ini sesuai diperjeniskan di bawah kod tarif 2106.90 800 sebagai food supplement berdasarkan alasan-alasan berikut:

i. Barangan merupakan makanan tambahan kesihatan yang membekalkan dua mineral

penting (essential minerals) iaitu calcium carbonate dan magnesium yang bertujuan untuk menambah diet dan menyediakan nutrien yang mencukupi untuk orang dewasa.

ii. Analisis pakar mengesahkan barangan ini mengandungi cellulose dan 71.4% bahan

inorganik yang kebanyakannya terdiri daripada calcium carbonate dan sebatian magnesium.

iii. Barangan dipek dalam pembungkusan untuk jualan runcit (retail sales). iv. Barangan telah didaftarkan sebagai suplemen kesihatan oleh Biro Pengawalan

Farmaseutikal Kebangsaan (BPFK)] KKM. Berdasarkan pendaftaran BPFK ini, barangan adalah health supplement iaitu sejenis food supplement or dietary supplement, yang lebih sesuai diperjeniskan di bawah heading 21.06. Definisi health supplement dan food supplement or dietary supplement mengikut agensi ini adalah seperti berikut :

Health supplements means any product that is used to supplement a diet and to maintain, enhance and improve the health function of human body. It is presented in small unit dosage forms (to be administered) such as capsules, tablets, powder, liquids and shall not include any sterile preparations (i.e injectables, eyedrops). It may contain one or more, or the following combination :

i. Vitamins, minerals, amino acids, fatty acids, enzymes, probiotics, and other bioactive subsrances;

ii. Substances derived from ”natural resources, including animal, mineral and botanical materials in the forms of extracts, isolates, concentratrates, metabolite;

iii. Synthetic sources of ingredients mentioned in (i) and (ii) may only be used where the safety of these has been proven.

v. Berdasarkan label pembungkusan, barangan yang dinamakan sebagai Calcium

Magnesium Tablets For Adults ini adalah dietary supplement, dan . dan tidak dinyatakan barangan adalah intended to treat any specific condition or ailment maka ia lebih sesuai diperjeniskan sebagai food supplement.

vi. Pelabelan ini adalah selaras dengan penjelasan di bawah heading 30.04 yang

menekankan pernyataan tentang penyakit yang boleh diubati oleh ubat tersebut di dalam EN HS 2012 mukasurat VI-3004-1 hingga VI-3004-3 seperti berikut:

30.04 - Medicaments (excluding goods of heading 30.02, 30.05 or 30.06)

consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.


(a) ………………………………………………………….. (b) In packings for retail sale for therapeutic or prophylactic use. This refers to

products (for example, sodium bicarbonate and tamarind powder) which, because of their packing and, in particular, the presence of appropriate indications (statement of disease or condition for which they are to be used, method of use or application, statement of dose, etc.) are clearly intended for sale directly to users (private persons, hospitals, etc.) without repacking, for the above purposes.

These indications (in any language) may be given by label, literature or otherwise. However, the mere indication of pharmaceutical or other degree of purity is not alone sufficient to justify classification in this heading. …………………………………………………. Further, this heading excludes food supplements containing vitamins or mineral salts which are put up for the purpose of maintaining health or well-being but have no indication as to use for the prevention or treatment of any disease or ailment. These products which are usually in liquid form but may also be put up in powder or tablet form, are generally classified in heading 21.06 or Chapter 22.

vii. Barangan ini tidak sesuai diperjeniskan di bawah heading 30.04 kerana ia

terkeluar daripada liputan Chapter 30 di dalam EN HS 2012 berdasarkan pengecualian (exclusion) seperti berikut :

a. Chapter Note 1(a) mukasurat VI-30-1:


(a) Foods or beverages (such as dietetic, diabetic or fortified foods,

food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);

b. Heading 30.04 mukasurat VI-3004-3 :

……………………………………………………….….. Further, this heading excludes food supplements containing vitamins or mineral salts which are put up for the purpose of maintaining health or well-being but have no indication as to use for the prevention or treatment of any disease or ailment. These products which are usually in liquid form but may also be put up in powder or tablet form, are generally classified in heading 21.06 or Chapter 22.

viii. Oleh itu, berdasarkan fakta-fakta di atas dan selaras dengan pandangan pakar,

barangan ini lebih sesuai diperjeniskan di bawah heading 21.06 sebagai food preparation dan mendapat liputan di dalam EN HS 2012 muka surat IV-2106-1 dan IV-2106-3 seperti berikut :

21.06 - Food preparations not elsewhere specified or included.

2106.10 - Protein concentrates and textured protein substances 2106.90 - Other

Provided that they are not covered by any other heading of the Nomenclature, this heading covers : (A) Preparations for use, either directly or after processing (such as cooking,

dissolving or boiling in water, milk, etc.), for human consumption.

(B) Preparations consisting wholly or partly of foodstuffs, used in the making of


…………………………………………… The heading includes, inter alia : (1) – (15) ……………………………… (16) Preparations, often referred to as food supplements, based on extracts from

plants, fruit concentrates, honey, fructose, etc. and containing added vitamins and sometimes minute quantities of iron compounds. These preparations are often put up in packagings with indications that they maintain general health or well-being. Similar preparations, however, intended for the prevention or treatment of diseases or ailments are excluded (heading 30.03 or 30.04).

Dagangan:

Nama Barangan : FOOD SUPPLEMENT Trade Name : Nutrilite Bio C Plus All Day

Formula 60 and 120 tablet Jenama : NUTRILITE



Barangan tersebut sesuai diperjeniskan di bawah kod tarif 2106.90 800 sebagai food supplement berdasarkan alasan-alasan seperti berikut:

i. Barangan adalah makanan tambahan kesihatan yang membekalkan vitamin C yang mana persediaan ini bertujuan menambah diet dan menyediakan nutrien yang boleh hilang atau tidak boleh dimakan dalam kuantiti yang mencukupi dalam diet seseorang individu.

ii. Analisis pakar mengesahkan bahawa barangan mengandungi vitamin C dan beberapa

bahan inorganik seperti kalsium, silikon, kalium dan magnesium.

iii. Berdasarkan label pembungkusan, barangan ini mengandungi vitamin C daripada ascorbic acid dan acerola cherry serta citrus bioflavanoids yang mana ia merupakan sejenis preparation.

iv. Bahagian Perkhidmatan Farmasi [Biro Pengawalan Farmaseutikal Kebangsaan

(BPFK)] KKM telah mengesahkan barangan Nutrilite Bio C Plus All Day Formula didaftarkan sebagai Suplemen Kesihatan di bawah kategori ‘Produk Suplemen Kesihatan’. Definisi Suplemen Kesihatan mengikut pakar ini adalah seperti berikut: HEALTH SUPPLEMENTS

Health Supplement (HS) means any product that is used to supplement a diet and to maintain, enhance and improve the health function of human body. It is presented in small unit dosage forms (to be administred) such as capsules, tablets,powder, liquids and shall not include any sterile preparations (i.e injectables, eyedrops). It may contain one or more, or the following combination:

i) Vitamins, minerals, amino acids, fatty acids, enzymes, probiotics, and other

bioactive substances; ii) Substances derived from natural sources, including animal, mineral and

botanical materials in the forms of extracts, isolates, concentrates, metabolite; iii) Synthetic sources of ingredients mentioned in (i) and (ii) may only be used

where safety of these has been proven.

Ini bermakna barangan telah memenuhi syarat-syarat pendaftaran sebagai Suplemen Kesihatan yang disenaraikan di dalam Appendix 4: Guideline on Registration of Health Supplements di bawah Drug Registration Guidance Document oleh BPFK.

v. Berdasarkan pendaftaran BPFK ini, barangan adalah health supplement iaitu sejenis food supplement or dietary supplement yang lebih sesuai diperjeniskan di bawah heading 21.06 selaras dengan penjelasan mengenai dietary supplement berikut:

http://en.wikipedia.org/wiki/Dietary_supplement

Dietary supplement

A dietary supplement, also known as food supplement or nutritional supplement, is a preparation intended to supplement the diet and provide nutrients, such as vitamins, minerals, fiber, fatty acids, or amino acids, that may be missing or may not be consumed in sufficient quantities in a person’s diet…………….

vi. Berdasarkan label pembungkusan, barangan dinamakan sebagai Nutrilite Bio C Plus

All Day Formula yang mana ia telah diiklan / dijual sebagai supplement for vitamin B complex. Berdasarkan label ini juga, tiada sebarang indikasi / dakwaan yang menyatakan barangan adalah intended to treat any specific condition or ailment, maka ia lebih sesuai dijeniskan sebagai food supplement di bawah heading 21.06 dan bukannya medicament di bawah heading 30.04.

vii. Pelabelan ini adalah selaras dengan penjelasan tersebut dalam EN HS 2012 muka

surat VI-3004-1 hingga VI-3004-3 yang menekankan tentang indikasi penyakit yang diubati oleh ubat seperti berikut:


This heading covers medicaments consisting of mixed or unmixed products, provided they are: (a) …………………………………....... (b) In packing for retail sale for therapeutic or prophylactic use. These

refer to products (for example, sodium bicarbonate and tamarind powder) which, because of their packing and, in particular, the presence of appropriate indications (statement of disease or condition for which they are to be used, method of use or application, statement of dose, etc.) are clearly intended for sale directly to users (private persons, hospitals etc.) without repacking, for the above purposes.

These indications (in any language) may be given by label, literature or otherwise.

However, the mere indication of pharmaceutical or other degree of purity is not alone sufficient to justify classification in this heading.


viii. Barangan ini tidak sesuai diperjeniskan di bawah heading 30.04 kerana ia telah dikecualikan daripada Chapter 30 di dalam EN HS 2012 seperti berikut:

i) Chapter Note 1(a) muka surat VI-30-1: 1. This Chapter does not cover:

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food

supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV); ii) Muka surat VI-3004-3: …………………………………………

Further this heading excludes food supplements containing vitamins or mineral salts which are put up for the purpose of maintaining health or well-being but have no indications as to use for the prevention or treatment of any disease or ailment

. These products which are usually in liquid form but may also be put up in powder or tablet form are generally classified in heading 21.06 or Chapter 22.

ix. Berdasarkan fakta-fakta dan selaras dengan pandangan pakar, barangan ini lebih sesuai diperjeniskan di bawah heading 21.06 sebagai food preparation sepertimana liputan di dalam EN HS 2012 muka surat IV-2106-1 dan IV-2106-3 seperti berikut :

21.06 - Food preparations not elsewhere specified or included. 2106.10 - Protein concentrates and textured protein substances 2106.90 - Other Provided that they are not covered by any other heading of the Nomenclature, this heading covers : (A) Preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk, etc.), for human consumption. (B) Preparations consisting wholly or partly of foodstuffs, used in the making of


………………………………………………………………………………

The heading includes, inter alia:

(1) – (15) ……………………………… (16) Preparations, often referred to as food supplements, based on extracts from

plants, fruit concentrates, honey, fructose, etc. and containing added vitamins and sometimes minute quantities of iron compounds. These preparations are often put up in packaging with indications that they maintain general health or well-being. Similar preparations, however, intended for the prevention or treatment of diseases or ailments are excluded (heading 30.03 or 30.04).

x. Barangan sesuai diperjeniskan di bawah kod tarif 2106.90 800 sebagai food supplement di bawah Perintah Duti Kastam 2012.

xi. Barangan yang seakan sama telah diperjeniskan di bawah subheading 2106.90 oleh

WCO melalui Amendment to The Compendium of Classification – 29th

Session – May 2002.

Dagangan:

Nama Barangan : POLYSTYRENE in PRIMARY FORM

Trade Name : Polystyrene



Sampel yang dinamakan sebagai Polystyrene adalah terdiri daripada polystyrene dengan tiga rupa, bentuk dan warna berbeza.

Berdasarkan maklumat pemohon, komposisi utama barangan ialah terdiri daripada polystyrene plastics. Menurut pemohon, fungsi dan kegunaan barangan adalah sebagai bahan mentah bagi menghasilkan produk plastik HIPS/ ABS di dalam bentuk pellet. Barangan akan diimport di dalam bentuk bag seberat 25 kilogram. Berdasarkan maklumat pemohon, proses pengilangan bahan mentah Polystyrene kepada barang siap adalah dapat dijelaskan seperti gambarajah di bawah;

Raw material consist of polystyrene plastics only. No washing or sorting

Formula/Portions determined by customers order order

Temperature control and monitoring. Reject product may only be reintroduce at this stage only for the same type All pellet to be cleared from holding tank before the next production. Production batch to be recorded Quality check for colour, impact & moisture Bad Good Storage and inventory update

Polystyrene

Mixing Stage (Adding of addictives for)

• Impact • colouring

Reppeltizing Stage (mixtures are heated and

melted)

End product (HIPS/ABS) In pellet form

Packing (in 25 kg bag)

Quality check

Analisis pakar mengesahkan ketiga-tiga sampel bahawa ;

Sampel pertama adalah polystyrene (flake putih) di dalam keadaan ‘irregular shape and size’ yang dibungkus di dalam paket plastik. Sampel tersebut adalah ‘polystrene in primary form’.

Sampel kedua adalah polystyrene (kepingan pelbagai warna iaitu hijau, biru, merah dan hitam) di dalam keadaan ‘irregular shape and size’ yang dibungkus di dalam paket plastik. Sampel tersebut adalah ‘polystrene in primary form’.

Sampel ketiga adalah polystyrene (pellet putih) di dalam keadaan ‘irregular shape and size’ yang dibungkus di dalam paket plastik. Sampel tersebut adalah ‘polystyrene in primary form’.

Disyorkan diperjeniskan di bawah 3903.19.920 sekiranya dagangan polystyrene adalah HIPS. Jika tidak mengandungi HIPS, maka disyorkan diperjeniskan di bawah 3903.19.990.

Menurut pemohon, kod tariff yang sesuai ialah 3903.11 kerana bahan mentah ini digunakan untuk menghasilkan plastik jenis HIPS/ ABS. Untuk ini, bahan mentah mestilah berasaskan dari jenis polystyrene sahaja dan tidak mempunyai bahan plastik yang lain. Bahan mentah yang diimport boleh terus digunakan tanpa proses cucian atau asingan. Berdasarkan kamus Wikipedia, Polystyrene (PS) is a synthetic aromatic polymer made from the monomer styrene, a liquid petrochemical. Polystyrene can be rigid or foamed. General purpose polystyrene is clear, hard and brittle. Polystyrene is one of the most widely used plastic. Polystyrene can be naturally transparent, but can be colored with colorants. Uses include protective packaging (such as packing peanuts and CD and DVD cases), containers (such as "clamshells"), lids, bottles, trays, tumblers, and disposable cutlery. Barangan ini sesuai diperjeniskan di bawah kod tarif 3903.19 990 sebagai Other polymers of styrene, in primary form berdasarkan alasan-alasan berikut:

Berdasarkan hasil laporan pakar, ketiga-tiga sampel disahkan adalah sejenis polystyrene

in primary forms berbentuk seperti flake, kepingan dan pellet. Justeru, ia menepati keterangan di dalam EN HS 2012 di bawah Chapter 39 muka surat

VII-39-2 dan VII-3903-1 seperti berikut;

1.................5 6.- In headings 39.01 to 39.14, the expression" primary forms" applies only to the following forms :

(a) ....... (b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.

39.03 - Polymers of styrene, in primary forms

- Polystyrene :

3903.11 - - Expansible 3903.19 - - Other

Berdasarkan proses pengilangan, sampel adalah tidak sesuai diperjeniskan di bawah

3903.19 920 kerana sampel yang diimport adalah bahan mentah yang mengandungi polystyrene sahaja dan belum mengandungi HIPS. Barangan tersebut memerlukan proses kedua iaitu mixing or adding of addictives for impact modified or colouring. Semasa proses mixing ini, bahan mentah polystyrene akan berubah samada mengandungi HIPS atau ABS mengikut kepada pesanan pelanggan.

Sampel adalah tidak sesuai dikelaskan di bawah heading 3903.11.000 kerana barangan bukanlah expansible polystrene.

Dagangan:

Nama Barangan : ANTI-CORROSION PREPARATION

Trade Name : Steamate NA 0880



Barangan yang dinamakan sebagai Steamate NA0880 adalah dalam bentuk cecair tidak berwarna, dipek dalam bekas plastik dan berbau hanyir. Mengikut pemohon barangan diimport dalam bekas bersaiz 25kg / pail, 1000kg / IBC dan 1200kg / semi bulk tank. Berdasarkan risalah, barangan ini diterangkan sebagai a blend of neutralizing amineswith selected stability and vaporization characteristics. It volatilizes with the steam and quickly neutralizes the acidic components of steam. The unique characteristics of Steamate NA0880 provide controlled protection at points of initial condensation and in the extended areas of a complex steam condensate system This reduces the pickuo of copper and iron corrosion products. Berdasarkan MSDS spesifikasi barangan ini adalah seperti berikut :

Chemical description Neutalising Amine Hazardous components: Alkylene amine Monoethanolamine (ethanolamine)

Concentration; No data source 30 – 60 %

Appearance Liquid Colour Colourless to yellow Odour Slight Flash Point >100 Density at 20°C (kg/m3) 1008 Solubility in water (% weight)

Completely soluble

Viscosity at 20°C (mPas)

14

Melting Point (°C) <-34 Pout point <-34 Uses Boiler / condensate treatment

Berdasarkan risalah yang dikemukakan Steamate NA 0880 is designed to :

Control corrosion of equipment and piping Minimizes deposition of corrosion products in boiler systems Concentrated blend for low use-cost applications Blended for maximum effectiveness and steam distribution

Kegunaan barangan ini adalah sebagai condensate treatment to control corrosion of equipment and piping.

Barangan ini sesuai diperjeniskan di bawah kod tarif 3824.90 900 sebagai anti-corrosion preparation berdasarkan alasan-alasan berikut:

i. Analisis pakar mengesahkan barangan ini mengandungi air dan campuran sebatian

organik termasuk dimethylamine, dan 3-dimethylaminopropylamine. ii. Barangan ini digunakan sebagai condensate treatment to control corrosion of

equipment and piping. iii. Campuran bahan-bahan seperti dinyatakan di dalam analisis pakar mengesahkan

bahawa barangan ini adalah sejenis preparation yang sesuai diperjeniskan di bawah heading 38.24.

iv. Barangan sesuai dengan liputan di dalam EN muka surat VI-3824-1 dan VI-3824-2

seperti berikut : 38.24 - Prepared binders for foundry moulds or cores; chemical products and

preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included (+).

3824.90 - Other This heading covers : The chemical or other preparations are either mixtures (of which emulsions and

dispersions are special forms) or occasionally solutions. Aqueous solutions of the chemical products of Chapter 28 or 29 remain classified within those Chapters, but solutions of these products in solvents other than water are, apart from a few exceptions, excluded therefrom and accordingly fall to be treated as preparations of this heading.

The preparations classified here may be either wholly or partly of chemical products

(this is generally the case) or wholly of natural constituents (see, for example, paragraph (24) below).

Dagangan:

Nama Barangan : WOOD CHIPS Trade Name : Wood Chips



Barangan merupakan potongan / serpihan kayu yang telah kering dalam pelbagai saiz bewarna perang kehitaman. barangan akan digunakan untuk membuat wood chip pellets Gambar dan proses membuat pellets adalah seperti berikut:

Kegunaan barangan adalah dijadikan wood pellet dan di eksport keluar negara untuk digunakan sebagai bahan bakar / bahan api dan tenaga alternatif serta digunakan sebagai sumber membuat cement, tiles, brick dan lain-lain. Komposisi barangan seperti yang dinyatakan dalam borang permohonan adalah terdiri daripada spesis kayu dari dark red meranti, kulim, ramin, pine and mixed hardwood. Fakta

:

Berdasarkan Lembaga Perindustrian Malaysia mengesahkan bahawa produk tersebut adalah : ”pallet” untuk kayu berbentuk kecil-kecil yang dimampatkan menggunakan habuk kayu ”sawdust” dan digunakan sebagai bahan bakar

Shreddin

dryer Grinddin

Pelletizer

Cooling Packing

POKOK Wood Chips

PELLET

Barangan berbentuk wood waste terdiri dari kulit kayu, daun, ranting dan batang-batang kecil yang telah dikeringkan.

Tiada pengesahan jenis spesies kayu samada ’coniferous or non-coniferous’ kerana barangan tersebut telah proses dan dikeringkan. Tidak sesuai diletakkan di bawah kategori wood chips .

Contoh barangan adalah merupakan scrap atau waste kayu dari serpihan kayu yang dihancurkan (shredded) dan tidak mengikut saiz serta terdiri dari daun kering, ranting dan serpihan kayu.

Ketetapan

Barangan ini sesuai diperjeniskan di bawah kod tarif 4401.39 000 sebagai Sawdust and wood waste and scrap, berdasarkan fakta-fakta di atas dan alasan-alasan berikut : Penjenisan dibuat berdasarkan pengesahan pakar dan maklumat yang diberikan dimana ianya menepati kehendak keterangan EN 2012 di mukasurat VI-31-1 , General Notes 6 kepada Chapter 44,

Chapter44

Wood and articles of wood; wood charcoal GENERAL

This Chapter covers unmanufactured wood, semi-finished products of wood and, in general, articles of wood.

These products may be grouped broadly as follows : Wood in the rough (as felled, split, roughly squared, debarked, etc.) and fuel wood, wood waste

and scrap

Sebagai rujukan silang, barangan seumpamanya pernah diperakukan di bawah kod tarif 4401.30 melalui rujukan CROSS @ bernombor NY 187263 bth 5.11.2002 dan N040959 bertarikh 05.11.2008

, sawdust, wood in chips or particles; hoopwood, poles, piles, pickets, stakes, etc.; wood charcoal; wood wool and wood flour; railway or tramway sleepers ( enerally headins 44.01 to 44.06). ................................................................

Dengan menggunakan GIR 1 dan GIR 6 barangan telah dipenjeniskan di bawah kod tariff 4401.39 000 kepada Perintah Duti Kastam 2012 Barangan yang dipohon telah dinyatakan dalan PDK 2012

PERINTAH DUTI KASTAM 2012

II . – WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES 44.01 4401

.31 .39

000 000

- Fuel.wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agalomerated in loas, briquettes, pellets or similar forms

- - Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms : - Of polymers of vinyl chloride - Wood pellets - - Other

Dagangan:

Nama Barangan : FRUIT and VEGETABLE JUICE EXTRACTOR

Trade Name : Commercial Juicer Blender Jenama : Sybo Model : ZJ-1-1A



• Barangan adalah diikrar sebagai commercial juicer blender, berjenama Sybo model ZJ-1/1A. Barangan mempunyai bentuk yang elegan dan compact seperti di bawah;

• Menurut risalah, barangan adalah sejenis food processing equipment yang digunakan bagi mengekstrak jus daripada buah-buahan dan sayur-sayuran.

• Menurut laman web www.sybo.cn/Technical-specifications-580.html seperti di lampiran

3, barangan adalah digunakan untuk mengekstrak buah-buahan dan sayur-sayuran seperti epal, nenas, anggur, tembikai, oren, lemon, lobak merah, daun saleri, timun, kentang dan bayam .

• Barangan ini boleh mengasingkan jus dan sisa melalui centrifugalization process.

Barangan juga mempunyai ciri-ciri seperti tahap efesiensi yang tinggi, wide applications, mudah dan selamat digunakan, and cleanness.

• Menurut pemohon, barangan kebanyakannya digunakan di hotel, snack chain shop,

cafe, restoran dan tempat hiburan.

• Berdasarkan risalah, ianya dijanakan oleh kuasa elektrik voltage ~220v, dengan horse power 550 watts dan kelajuan motor 2800 rpm serta berat barangan ialah 24 kg.

• Komposisi barangan ialah terdiri daripada alluminium alloy shell, push rod dan juice

outlet. Shell adalah diperbuat daripada premium aluminium alloy. Kesemua parts atau bahagian yang bersentuhan dengan makanan adalah dibuat daripada stainless steel bagi memenuhi standard dan piawaian kebersihan makanan.

http://www.sybo.cn/Technical-specifications-580.html�

• Secara keseluruhannya, klasifikasi ciri-ciri barangan adalah lebih bersifat komersial dalam aspek berat, kapasiti, harga, iklan dan jumlah jam penggunaan barangan seperti di bawah ;

• Menurut laman web, barangan adalah digunakan untuk mengekstrak buah-buahan dan

sayur-sayuran seperti epal, nenas, anggur, tembikai, orange, lemon, lobak merah, daun saleri, timun, kentang dan bayam.

• Barangan berfungsi dengan menggunakan kuasa elektrik voltage ~220v, dengan host

power 550 w dan kelajuan motor 2800 rpm serta mempunyai berat sebanyak 24 kg.

• Kapasiti barangan menurut pemohon adalah kemampuan mengekstrak 200 hingga 300 kilogram buah-buhan/ sayur-sayuran dalam masa 1 jam.

• Komposisi barangan menurut laman web ialah barangan terdiri daripada alluminium alloy shell, push rod dan juice outlet. Shell adalah diperbuat daripada premium aluminium alloy. Kesemua parts atau bahagian yang bersentuhan dengan makanan adalah dibuat daripada stainless steel bagi memenuhi standard dan piawaian kebersihan makanan.

• Menurut pemohon, barangan adalah digunakan untuk kegunaan komersial, bukannya domestik. Ianya boleh digunakan terus menerus selama 12 jam dalam sehari.

Bil. Kriteria Model ZJ-1/1A Domestik (85.09)

Komersial (84.35)

1 Berat (kg) 24 - -

2 Power (watts) 550 <2000 >2000

3 Voltage 220 220-240 >240

4 Motor Speed (rpm) 2800 <3000 >3000

5 Capacity (kg) 200-300 0.5-1kg > 1

6 Harga (rm) 226 Usd/ 768.4 rm < 300 > 1000

7 Dimensi 490 x 290 x 460 mm - -

8 Iklan For Restaurants, shops

and places of entertainment

For household For Restaurants, shops and places of entertainment.

9 Built-up 80% Alluminium Alloy dan 20% Stainless Steel Plastik Stainless Steel

10 Usage (jam) 12 <1 >1

• Barangan ini sesuai diperjeniskan di bawah kod tarif 8435.10.000 Perintah Duti Kastam 2012 sebagai presses, crushers and similar machinery used in the manufacture of fruit juices berdasarkan alasan-alasan berikut : Barangan merupakan fruit and vegetable juice extractor yang berfungsi untuk

mengekstrak jus daripada buah-buahan dan sayur-sayuran.

Barangan yang mempunyai berat 24 kg dan mempunyai kapasiti mengekstrak buah-buahan dan sayur-sayuran sebanyak 200-300 kilogram dalam masa 1 jam serta boleh digunakan berterusan selama 12 jam sehari, adalah memenuhi takrifan sebagai commercial juicer blender kerana ianya sesuai digunakan untuk skala besar-besaran yang bersifat industri. Selain aspek tersebut, harga dan iklan barangan menunjukkan barangan digunakan untuk komersial berbanding domestik.

Barangan memenuhi kriteria sebagai presses crushers and similar

machinery used in the manufacture of wine, cider, fruit juices or similar beverages selaras dengan liputan di dalam HS 2012 EN muka surat XVI-8435-1 seperti berikut;

84.35 - Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages. The heading covers both agricultural and industrial type machines used for making wine, cider,perry, fruit Juices or similar beverages whether or not fermented. The heading includes, inter alia : (A) Juice extracting machines, hand or power operated, for juices not intended for fermentation (e.g., juices of citrus fruit, peaches, apricots, pineapples, berries or tomatoes).

Barangan tidak sesuai diperjeniskan di bawah Chapter 85.09 kerana kerana

functional features atau ciri-cirinya seperti berat, kapasiti, harga, iklan dan jumlah jam penggunaan adalah lebih sesuai atau menjurus kepada penggunaan komersial berbanding domestik. In tidak selaras dengan liputan EN 2012 muka surat XVI-8509-1 seperti di bawah ;

85.09 - Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08. 8509.40 - Food grinders and mixers; fruit or vegetable juice extractors This heading covers a number of domestic appliances in which an electric motor is incorporated. The term "domestic appliances" in this heading means appliances normally used in the household. These appliances are identifiable, according to type, by one or more characteristic features such as overall dimensions, design, capacity, volume. The yardstick for judging these characteristics is that the appliances in question must not operate at a level in excess of household requirements.

Subject to the exclusions and in appropriate cases the limitations of weight given in Chapter Note 3, the heading covers apparatus which fulfil the above criteria. The heading does not cover appliances driven by a separate electric motor (whether by means of a flexible shaft, transmission belts or other transmission equipment), nor appliances which, though similar in construction and use, are clearly intended solely for industrial use (e.g., in the food industries, in chimney sweeping, machine cleaning or road cleaning); these are classified, in general, in heading 82.10 or in Chapter 84.

Barangan yang seakan sama telah diperjeniskan oleh World Customs

Organization di bawah kod tariff 8435.10.

Dagangan:

Nama Barangan : ORGANO-SILICON COMPOUND

Trade Name : Dow Corning OS-20 Fluid Jenama : Dow Corning Model : OS/20



Berdasarkan maklumat pemohon dan Product Data Sheet yang dikemukakan, barangan digunakan sebagai cleaning agent atau degreasing agent didalam semiconductor industry. Mengikut MSDS, Physical and chemical properties bagi barangan ini adalah seperti berikut :

Product Name Dow Corning(R) OS-20

Chemical Name Octamethyltrisiloxane Appearance Cecair Jernih tidak

berwarna. Physical State Liquid colour Colorless Odour Slight odor

Berdasarkan maklumat barangan di pek didalam tong dengan keberatan 15 kg dan 200 kg.. Berdasarkan maklumat barangan dikatakan sebagai organosilicone. Kegunaan barangan adalah sebagai precision cleaning agents and carriers for semiconductor industry. Laporan analisis pakar mengesahkan barangan berupa cecair jernih tidak berwarna. Barangan disahkan mengandungi octamethyltrisiloxane. Melalui keterangan pemohon kegunaan barangan digunakan sebagai cleaning agent atau degreasing agent didalam semiconductor industry Mengikut wikipedia Silicone ialah polymerised siloxane dan ia digunakan sebagai dry cleaning solvent.

Ketetapan:

Barangan ini sesuai diperjeniskan di bawah kod tarif 2931.90 900 sebagai other organo-inorganic compounds berdasarkan alasan-alasan berikut : Berdasarkan fakta diatas barangan hanya terdiri daripada octamethyltrisiloxane. Silicone mengikut Wikipedia ialah polymerised siloxane dan ia digunakan sebagai dry cleaning solvent dan boleh dianggap sebagai silicones in primary form.

Barangan tidak sesuai dibawah heading 3910 seperti yang dinyatakan pada EN.HS 2012 muka surat VII-39-2 dan VII-3910-1 iaitu untuk silicones dibawah heading ini adalah yang non-chemically defined. Didalam kes ini barangan adalah Chemically define iaitu ia mempunyai formula yang tertentu.

Barangan mendapat liputan didalam EN.HS 2012 muka surat VI-2931-1dibawah kepala 2931 seperti berikut:-

29.31 - Other organo-inorganic compounds. .......................................................

(2) Organo-silicon compounds. These are separate chemically defined compounds in which the silicon atom is directly linked to at least one carbon atom of an organic radical. These compounds include organic silanes and siloxanes; in some cases these products are polymerized to make silicones. Silanes include chlorosilanes (e.g., dimethyldichlorosilane), alkoxysilanes (e.g., methyltrimethoxysilane), alkyl or aryl silanes (e.g., diphenylsilanediol, tetramethylsilane) and other multifunctional (amino, nitrile, oxiranyl, oximo, acetoxy, etc.) silanes. Siloxanes include hexamethyldisiloxane, octamethyltrisiloxane, octamethylcyclotetrasiloxane, decamethylcyclopentasiloxane and dodecamethylcyclohexasiloxane. The heading also includes hexamethyldisilazane and organo-disilanes.

Dagangan:

Nama Barangan : POLYETHYLENE TEREPHTHALATE

Trade Name : Polyethylene Terephthalate Crushed



Barangan berupa kepingan kecil plastik pelbagai warna dalam keadaan irregular shape and size.

Barangan dikatakan sebagai polyethylene terephthalate crushed (P.E.T Crushed). Berdasarkan maklumat yang dikemukakan pemohon, barangan merupakan material input untuk menghasilkan polyester staple fibre. Laporan pakar mengesahkan barangan berupa kepingan plastik pelbagai warna dalam keadaan irregular shape and size dan disahkan barangan tersebut adalah poly(ethylene terephthalate). Melalui keterangan pemohon barangan digunakan sebagai to recycle for raw materials of polyester staple fibre.

Ketetapan:

Barangan ini sesuai diperjeniskan di bawah kod tarif 3907.60 000 sebagai poly(ethylene terephthalate) in primary forms berdasarkan alasan-alasan berikut : Berdasarkan fakta pada para 5.2.1 ia itu laporan kimia mengesahkan barangan adalah merupakan poly(ethylene terephthalate).

Berdasarkan Chapter Note 6, Chapter 39:

................................................

6.- In headings 39.01 to 39.14, the expression" primary forms" applies only to the following forms :

(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;

(b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. Primary forms Headings 39.01 to 39.14 cover goods in primary forms only. The expression" primary forms " is defined in Note 6 to this Chapter. It applies only to the following forms; ................................................... (2) Powder, granules and flakes. In these forms they are employed for moulding, for the manufacture of varnishes, glues, etc. and as thickeners, flocculants, etc. They may consist of the unplasticised materials which become plastic in the moulding and curing process, or of materials to which plasticisers have been added; these materials may incorporate fillers (e.g., wood flour, cellulose, textile fibres, mineral substances, starch), colouring matter or other substances cited in Item (1) above. Powders may be used, for example, to coat objects by the application of heat with or without static electricity

Barangan mendapat liputan didalam EN.HS 2012 muka surat VII-3907-1 seperti berikut:-

39.07 - Polyacetals, other polyethers and epoxide resins, in primary forms;

polycarhonates, alkyd resins, polyaUyl esters and other polyesters, in primary forms.

3907.10 - Polyacetals 3907.20 - Other polyethers 3907.30 - Epoxide resins 3907.40 - Polycarbonates 3907.50 - Alkyd resins 3907.60 - Poly(ethylene terephthalate) This heading covers : ............................................ (c) Poly(ethylene terephthalate) (PET). Polymer generally formed by the esterification

of terephthalic acid with ethylene glycol or obtained from the reaction of dimethyl terephthalate with ethylene glycol. Apart from its very important use in textiles, it finds application, for example, in packaging films, recording tapes, soft-drink bottles.

The silicones of this heading are non-chemically defined products containing in the molecule more than one silicon-oxygen-silicon linkage, and containmg organic groups connected to the silicon atoms by direct silIcon-carbon bonds. They have a high stability and may be either liquid, semi-liquid or solid. The products include silicone oils, greases, resins and elastomers. ...................................................................................... Barangan yang sama pernah diperjeniskan dibawah kod tarif 3907.60 000 ruj. Fail KE.HT(96) 431/01-1/(364) bertarikh 12.10.2013

Dagangan:

Nama Barangan : FISHING NET Trade Name : Nylon Monofilament Net Jenama : Arowana



Barangan dikatakan sebagai Nylon Monofilament Net iaitu sejenis fishing net yang diperbuat daripada bahan polyamide resin ( nylon 6 ) .Ianya adalah dari jenis double knot,single selvage top and bottom dan depthway stretched. Barangan adalah sepertimana gambar dibawah.

Berdasarkan label yang terdapat pada sampel dikemukakan, barangan ini mempunyai dimensi sepertimana berikut ;

Twin 0.20mm Mesh 1-1/2 ” MD 50 Mtr 100 Colour N. white

Dagangan ini dikatakan digunakan dalam fishing industry Proses pengilangan adalah sepertimana di bawah :

Nylon chip Extruding yarn Netting Machine Mending/Finishing

Nylon Monofilament Net

Fakta

Barangan disahkan sebagai monofilament nylon yarn,knotted,non-woven,not-twisted,tidak bewarn dan jernih.

Ketetapan:

Barangan ini sesuai diperjeniskan di bawah kod tarif 5608.11 900 sebagai other made up fishing net of nylon,other than knitted or crocheted berdasarkan alasan-alasan berikut :

Analisa pakar mengesahkan bahawa barangan adalah jenis knotted nylon, bukannya jenis knitted atau crocheted.

Rujukan melalui Collins English Dictionary ( Lampiran 7 ) bagi maksud knotted,knitted dan crochetted menjelaskan sepertimana berikut:

Knotted : fastenings formed by looping and tying a piece of rope,cord ,etc.,............

Knitted : to make (a garment,etc.) by looping and entwining (yarn,esp.wool) by hand by means of long eyeless needles (knitting needles) or by machine (knitting machine) .

Crocheted : to make (a piece of needlework,a garment, etc) by looping and intertwining thread with a hooked needle (crochet hook)

Berdasarkan Wikipedia,the free encyclopedia ( Lampiran 6 ) pula menjelaskan perkataan knot sebagai :

A knot

is a method of fastening or securing linear material such as rope by tying or interweaving.It may consist of alength of one or several segment of rope ,string webbing,twine strap, or even chain interwoven such that the line can bind to itself or some other object ( the ”load”) .....................................

Barangan ini juga mendapat liputan di dalam EN 2012 di bawah kepala 56.08 muka surat XI-5608-1 ( Lampiran 8 ) iaitu;

56.08 – Knotted netting of twine,cordage or rope;made up fishing nets and other made up nets,of textile materials. - of man-made textile materials : 5608.11 - - Made up fishing nets

(1) .........................................

(2) Made up fishing nets and other made up nets,of textile materials. As distinct from the products reffered to in paragraph (1) above,made up articles of this group may be made of yarn and open mesh may be obtain by knotting or otherwise. Made up nets are nets,whether or not ready for use, made directly to shape or assembled from pieces of netting.The presence of handles,rightweight,floats cords or other accessories does not affect to the classification of the goods of this group.

Made up nets of these heading are restricted to those nets not covered more specifically by other headings of the Nomenclature.The heading includes fishing nets,.....................

Dagangan:

Nama Barangan : COMMERCIAL VEGETABLE CUTTER

Trade Name : Vegetable Cutter Jenama : Sybo Model : HLC-300



Barangan adalah peralatan elektrik jenis table top yang mempunyai spesifikaasi seperti gambar berikut:

Specification Voltage 220V

Power 250W

Productivity 50 – 450 kg/h

Speed of blade 270rpm

Weight 25kg

Size 40 x 29 x 54cm

Disc / Blade 5 / 6

Berdasarkan maklumat dari pemohon, barangan digunakan untuk memotong sayur-sayuran yang digunakan di dalam industri makanan, hotel, restoren, caterer dan dapur institusi. Barangan sesuai diperjeniskan di bawah kod tarif 8438.60 000 sebagai machinery for the preparation of fruits, nuts or vegetables berdasarkan alasan-alasan seperti berikut:

• Barangan adalah peralatan elektrik jenis table top seberat 25kg untuk memotong sayur-sayuran pada kadar 50 hingga 450kg sejam yang sesuai untuk kegunaan komersial.

• Bentuk fizikal barangan juga bersesuaian dengan kegunaan komersil dan bukannya

kegunaan household / domestic use.

• Barangan juga telah dibandingkan dengan pelbagai model lain yang mempunyai fungsi yang sama dan spesifikasi yang hampir sama di mana kesemuanya diiklankan sebagai kegunaan komersil.

• Barangan ini mendapat liputan dalam EN HS 2012 mukasurat XVI-8438-1 hingga

XVI-8438-7 seperti berikut:

84.38 - Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils.

8438.10 -Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products 8438.20 - Machinery for the manufacture of confectionery, cocoa or chocolate 8438.30 - Machinery for sugar manufacture 8438.40 - Brewery machinery 8438.50 - Machinery for the preparation of meat or poultry 8438.60 - Machinery for the preparation of fruits, nuts or vegetables 8438.80 - Other machinery 8438.90 - Parts This heading covers machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink (whether for immediate consumption or preserving, and whether for human or animal consumption), but not including machinery for the extraction or preparation of animal or fixed vegetable fats or oils (beading 84.79). It should, however, be noted that in practice the heading excludes many machines used for these purposes, e.g.,: (a) domestic appliances (e.g., meat mincing machines and bread cutting machines) falling in heading 82.10 or 85.09 ………………….

(I) ……….. (VII)

(VIII) MACHINERY FOR THE PREPARATION OF FRUITS, NUTS OR VEGETABLES

This group includes : (a) ………………………………………..(f) (g) machines for grating or cutting fresh or dried fruit, vegetables, manioc, etc.

Dagangan:

Nama Barangan : PALLET RACKING Trade Name : Pallet Racking Jenama : INFORM



Barangan adalah merupakan rak besi yang dipasang bertingkat-tingkat tempat penyimpanan barang-barang. Load capacity bagi setiap level adalah 2000kg – 4000 kg. Komposisi barangan adalah terdiri daripada frame, beam , wire mesh deck, pallet support bar, back stopper dan row spacer. Kekuatan frame barangan adalah bergantung kepada saiz barangan tersebut :

POST SIZE LOAD CAPACITY

(KG)

POST SIZE LOAD CAPACITY (KG)

90 X 60 X 2.0 8,000 90 X 67 X 2.0 10,000 90 X 78 X 2.0 12,000 90 X 78 X 2.5 15,000

120X 85 X 2.5

19,000 120 X 85 X 3.0 22,000

Barangan digunakan dalam gudang, industri, pasar raya dan kilang untuk penyimpanan barangan.

Kaki struktur di simen dan di screw di atas lantai

Fakta:

Barangan adalah merupakan rak besi yang bertingkat, tempat penyimpanan barang-barang. Load capacity bagi setiap level adalah 2000kg – 4000 kg. Rak besi tersebut di tempatkan kekal di atas lantai . Kaki rak tersebut disimen dan di screw di atas lantai bagi menguatkan struktur rak tersebut.

Ketetapan:

Barangan ini sesuai diperjeniskan di bawah kod tarif 7308.90.990 sebagai Structure of iron or steel ; plates , rod, angles, shapes, section, tubes and the like berdasarkan alasan-alasan berikut:

Barangan mendapat liputan di Chapter note 1 to chapter 73 ENHS 2012 mukasurat XV-73-1 sebagai : Article Of Iron Or Steel

Notes.

1.- In this Chapter the expression ”cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72.

Barangan merupakan rak atau structures yang lengkap dan berkedudukan tetap di satu-satu tempat dan dinyatakan di dalam heading 73.08 ENHS 2012 mukasurat XV-7308-1 73.08- Structures (excluding prefabricated buildings of headino 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel (+). 7308.10 - Bridges and bridge-sections 7308.20 - Towers and lattice masts 7308.30 - Doors, windows and their frames and thresholds for doors 7308.40 - Equipment for scaffolding, shuttering, propping or pit-propping 7308.90 - Other This heading covers complete or incomplete metal structures, as well as parts of structures. For the purpose of this heading, these structures are characterised by the fact that once they are put in position, they generally remain in that position

. They are usually made up from bars, rods, tubes, angles, shapes, sections, sheets, plates, wide flats including so-called universal plates, hoop, strip, forgings or castings, by riveting, bolting, welding, etc. ….…………

Barangan tidak sesuai di bawah heading 9403.20 kerana barangan adalah berkedudukan kekal di satu-satu tempat. Ia bukanlah merupakan rak yang boleh dipindah-pindahkan seperti mana yang dinyatakan untuk heading 73.08 ENHS 2007 mukasurat XV-7308-1 dan XV-7308-2

The heading does not cover (a) Assembled sheet piling (heading 73.01)..

..............................................

(e) Movable shelved furniture (heading 94.03).

Dagangan:

Nama Barangan : WOVEN PP WASTE Trade Name : PP Waste



Barangan adalah berupa kepingan berbentuk anyaman yang telah renyuk dan berbau busuk yang bewarna putih.Barangan semasa dimport adalah PP bag yang telah digunakan, rosak dan reject yang di pek dalam bentuk bundle atau bales.

Berdasarkan dari jadual komposisi barangan adalah: PP Waste is formed by Polypropylene + UV, Coated

Kegunaan barangan adalah : Barangan akan dikitar semula semula untuk menjadi bahan mentah PP plastik pelet seperti berikut:

Menurut MSDS (Lampiran ) keterangan barangan adalah : I. CHEMICAL PRODUCT AND COI'IPANY IDENTIFICATION

Product Name BULKBAG

Product use Packaeing

Chemical Names and Family Polypropylere (PP) woven fabric

Ingredients Name :

CAS Number Proportion: Folyrpropylene 9003-07-0 96 – 100%

Propdeitary Addilives 0 - 4%

Sorting Cutting Crushing

Washing

Pelletizing

Packing

FINISHED

PRODUCT (Plastic

Pellets) PP

3. PHYSICAL AND CHEMICAL PROPERTIES

Physical State Fabric

Colour White/GreenBlackBeigetslue

Odour No specific odour.

Mclting Point 145 , 152 °C (PP).

BoilingPoint N/A.

Auto-ignitionTemperature >380°C

Chemical fotmula (C3H6)

Specific Gravity (H20=l) 0.90 – 0.92 g/cm³ (PP)

Vapour Pressure (nn Hg.) N/A.

Vapour Density (Air=1) N/A.

Solubilitl in water lnsoluble

STABILITY AND REACTIVITY

Conditions to avoid : Keep away from sparks or flame and temperatures > 300'C.

Berdasarkan kepada risalah yang dikemukakan kandungan bahan mentah dalam barangan ini adalah seperti berikut:

Folypropylene : 96 – 100% Proprietary Additives : 0-4%

Contoh barangan adalah seperti berikut:

Fakta

Laporan pakar mengesahkan barangan mengikut sample yang dikemukakan adalah seperti berikut:

Sampel berupa kepingan berbentuk anyaman yang telah renyuk dan berbau busuk yang bewarna putih.Setelah dianalisa, sampel didapati mengandungi poly (propylene:ethylene) dan 10.6% bahan inorganik yang kebanyakannya terdiri daripada sebatian kalsium.

Berdasarkan MSDS komposisi barangan adalah : Polypropylere (PP) woven fabric

Barangan akan dikitar semula semula untuk menjadi bahan mentah PP plastik pelet

Ketetapan

Barangan ini sesuai diperjeniskan di bawah kod tarif 5505.10 000 sebagai Waste, (including noils, yarn waste and garnettedstock) of synthetic fibre berdasarkan alasan-alasan berikut : Character barangan adalah PP moven sack. Yang terdiri dari synthetic ` textile materials of an apparent width not exceeding 5 mm. 54.04 - Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm. Barangan tidak tertakluk di bawah kategori plastic article tetapi ia merupakan textile material (monofilament sintetik) kerana bahan synthetic textile materials of an apparent tidak melebihi 5 mm. Sebagaimana yang dinyatakan dalam chapter 54.04 muka surat XI-5404-1 iaitu : The heading does not include : (a) Sterile synthetic monofilament (heading 30.06).

(b) Synthetic monofilament of which any cross-sectional dimension exceeds 1 mm, or strip and flattened tubes (including strip and flattened tubes folded along the length), whether or not compressed or twisted (for example, artificial straw), provided that the apparent width (i.e., in the folded, flattened, compressed or twisted state) exceeds 5 mm (Chapter 39).

Barangan di pohon adalah merupakan karung yang telah dipotong Jika melebihi 5 mm akan jatuh di bawah kategori plastik (Chapter 39) .

Oleh itu barangan adalah seperti yang dinyatakan dalam General Note Chapter 55 Man-made staple fibres

to

GENERAL

The General Explanatory Note to Section XI should be taken into account in reading the Explanatory Notes to this Chapter.

The Chapter covers the man-made fibres described in the General Explanatory Note to Chapter 54 when in the form of staple fibres (i.e., discontinuous fibres) or of certam filament tow; it also covers the products arising at the various sta&es of working these fibres or tow, up to and including yam and woven fabrics. It further incluaes mixed textile products classified as products of man-made staple fibres by application ofNote 2 to Section XI. Man-made staple fibres are usually manufactured by extrusion through spinnerets (jets) having a large number of holes (sometimes several thousand); the filaments from a large number of spirmerets (jets) are then collected together in the form of a tow. This tow may be stretched and then cut into short lengths, either immediately or after having undergone various processes (washing, bleaching, dyeing, etc.) while in the tow form. The length into which the fibres are cut is usually between 25 nun and 180 nun and varies according to the particular man-made fibre concerned, the type of yam to be manufactured and the nature of any other textile fibres with which they are be mixed.

Waste (includinnoils, yam waste and gametted stock) of man-made filaments or staple fibres is also included m this Chapter. Barangan mendapat liputan dalam Explanatory Notes HS 2012, muka surat XI-5505-1

55.05 - Waste (including noils,yarn waste and garnetted stock) of man-made fibres. 5505.10 - Of synthetic fibres 5505.20 - Of artificial fibres This heading covers waste of man-made fibres (filaments and staple fibres - see the General Explanatory Note to Chapter 54) and includes: (1) Fibre wastes (soft waste), such as relatively long fibres obtained as waste during the formation and processing of filaments; short fibres obtained as waste from the cardin<Y, combing and other processes preparatory to the spinning of staple fibres (e.g., noils, sma11 broken pieces of laps, slivers or rovings).

(2) Yarn wastes (hard waste), i.e., broken, knotted or tangled yams collected as waste

during the spinning, doubling, reeling, weaving, knitting, etc., operations. (3) Garnetted stock, i.e., fibres obtained by tearing rags or yams into their component

fibres. Such wastes are classified in this heading whether or not they have been bleached or dyed, provided that they have not been carded, combed or otherwise processed for spinning.

The heading does not include :

(a) Wadding (beading 30.05 or 56.01). (b) Waste fibres, carded, combed or otherwise processed for spinning (beading

55.06 or 55.07). (c) Textile flock and dust and mill neps (beading 56. 01). (d) New or used rags (Chapter 63).

Laporan pakar dari Jabatan Kimia melalui No. Makmal : B(IK)00599/13 bth 10.10.2013 mengesahkan barangan yang dikemukakan adalah seperti berikut: Sampel berupa kepingan berbentuk anyaman yang telah renyuk dan berbau busuk yang bewarna putih. Setelah dianalisa, sampel didapati mengandungi poly (propylenethylene) dan 10.6% bahan inorganik yang kebanyakannya terdiri daripada sebatian kalsium. Tarif kod yang disyorkan adalah 3915.90 190 Barangan tidak wajar di bawah kod tariff 3915 sepertiman yang dinyatakan dalam EN HS 2012 muka surat VII-3915-1 sebagai : Waste, parings and scrap of plastics. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES

39.15 - Waste, parings and scrap, of plastics. 3915.10 - Ofpolymers of ethylene 3915.20 - Of polymers of styrene 3915.30 - Of polymers of vinyl chloride 3915.90 - Of other plastics Barangan tidak tertakluk di bawah kategori plastic article tetapi ia merupakan textile material (monofilament sintetik) kerana bahan synthetic textile materials of an apparent tidak melebihi 5 mm. Sebagaimana yang dinyatakan dalam chapter 54.04 muka surat XI-5404-1

Dagangan:

Nama Barangan : CCTV CAMERA LENS Trade Name : CCTV Camera Lens Jenama : SPACECOM Model : TV-308DC-2



Barangan sesuai diperjeniskan di bawah kod tarif 9002.11 100 sebagai objective lens for camera berdasarkan alasan-alasan seperti berikut:

i. Barangan merupakan lens mounted in a frame and to be fixed to a CCTV camera.

ii. Barangan digunakan dalam surveillance system untuk menangkap / merakam sesuatu imej objek tertentu.

iii. Maklumat mengenai camera lens berdasarkan laman web Wikipedia menjelaskan seperti berikut:

A camera lens (also known as photographic lens or photographic objective) is an optical lens or assembly of lenses used in conjunction with a camera body and mechanism to make images of objects either on photographic film

or on other media capable of storing an image chemically or electronically.

There is no major difference in principle between a lens used for a still camera, a video camera, a telescope, a microscope, or other apparatus, but the detailed design and construction are different. A lens may be permanently fixed to a camera, or it may be interchangeable with lenses of different focal lengths, apertures, and other properties.

iv. Barangan mendapat liputan di bawah heading 90.02 dalam EN HS2012 muka surat

XVIII-9002-1 seperti berikut:

90.02 - Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked.

Objective lenses:

9002.11 -- For cameras, projectors or photographic enlargers or reducers

With the exception of ophthalmic lenses (which when mounted constitute spectacles, lorgnettes or the like of heading 90.04), this heading covers the articles referred to in Items (B), (e) and (D) of the Explanatory Note to heading 90.01 when in a permanent mounting (viz., fitted in a support or frame, etc.) suitable for fitting to an apparatus or instrument. The articles of the heading are mainly designed to be incorporated with other parts to form a specific instrument or part of an instrument. The heading does not include mounted optical elements which are in themselves separate appliances, for example, hand magnifying glasses (heading 90.13), and mirrors for medical or dental purposes (heading 90.18).

http://en.wikipedia.org/wiki/Optics�

http://en.wikipedia.org/wiki/Lens_(optics)�

http://en.wikipedia.org/wiki/Camera�

http://en.wikipedia.org/wiki/Photographic_film�

http://en.wikipedia.org/wiki/Still_camera�

http://en.wikipedia.org/wiki/Video_camera�

http://en.wikipedia.org/wiki/Video_camera�

http://en.wikipedia.org/wiki/Telescope�

http://en.wikipedia.org/wiki/Microscope�

http://en.wikipedia.org/wiki/Interchangeable_lens_camera�

http://en.wikipedia.org/wiki/Focal_length�

http://en.wikipedia.org/wiki/Aperture�

Subject to the above conditions, the heading includes:

(1) Objective lenses, additional lenses, colour filters, viewfinders, etc., for photographic or cinematographic cameras or for projectors.

(2) Polarising filters for microscopes or polarimeters. (3) Eyepieces and objectives (including polarising) for astronomical

instruments, binoculars or refracting telescopes, microscopes, etc. (4) Mounted prisms for instruments or apparatus for physical or chemical

analysis (polarimeters, etc.). (5) Mounted mirrors for telescopes, projectors, microscopes, medical or

surgical instruments, etc. (6) Optical elements (lenses and prisms) for lighthouses or beacons,

mounted on panels or drums. (7) Mounted lenses clearly identifiable as fittings for optical benches. (8) Mounted halftone or similar printing screens.

The objective lens in an optical instrument is the lens system that faces the object, giving an image of the latter. It may be a single lens but is usually a group of lenses in a single mounting.

v. Di bawah struktur PDK 2012, barangan ini sesuai diperjeniskan di bawah kod tarif

9002.11 100 sepertimana berikut:

90.02 - Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked.

Objective lenses:

9002.11 - - For cameras, projectors or photographic enlargers or reducers

100 - - - For cameras 900 - - - Other

Dagangan:

Nama Barangan : GEAR OIL Trade Name : Yamalube Gear Oil Jenama : Yamalube Model : SAE 90 GL-4



Barangan merupakan bahan berminyak berupa cecair bewarna perang. diimport sebagai finished goods in retail packing

Kegunaan barangan adalah sebagai Lubricant for gears and internal component. For outboard Berdasarkan kepada MSDS Nos: S4009-130416E31EEN) Composition / information or ingredients barangan adalah seperti berikut:

Product Name : Yamalube Gear SAE 90 GL – 4 (for outboard)

Composition / information on ingredients

Ingredient Name Concentration %

Base oil (s) 90 – 99 % Additives < 10

Physical and Chemical Properties Physical state Liquid Colour Light brown Melting point/Freezing point Pour Point -27 °C Flash point 230 °C Auto-ignition temperature. Estimte 200- 410 °C

Gambar barangan berdasarkan laman web adalah seperti berikut

Yamalube SAE 90 Outboard Gear Oil GL-4 1L

Barangan berfungsi sebagai minyak pelincir (motor oil) untuk outboard motor:

Fakta

Definisi Motor oil berasaskan Wikipedia, the free encyclopedia @ http://en.wikipedia.org. Adalah: Motor oil is a type of liquid oil used for lubrication by various types of internal combustion engine. While the main function is tolubricate moving parts, motor oil also cleans,inhabits corrosion, and cools the the engine by carrying heat away from the moving parts. The majority of motor oils derived friom petrolium

Analisa pakar mengesahkan barangan berupa cecair bewarna perang dan setelah dianalisa barangan mengandungi minyak mineral dan mengandungi lebih 70% bahan petrolium.

Ketetapan:

Barangan ini sesuai diperjeniskan di bawah kod tarif 2710.19 630 sebagai Lubricating preparations containing by weight 70% or more of petroleum oil or oils obtained from bituminous minerals berdasarkan alasan-alasan berikut : Berdasarkan analisa kimia, barangan mengandungi minyak mineral dan mengandungi lebih 70% bahan petrolium. Berdasarkan maklumat pemohon barangan adalah mengandungi Base oil (s) 90 – 99 % dan Additives kurang dari 10 % Ini bermakna kandungan mineral component + additives (petroleum oil) adalah melebihi dari 90 %. Berdasarkan MSDS flash point adalah 230°C dan auto-ignition temperature adalah Estimte 200- 410 °C . Barangan ini sesuai sebagai heavy oil . dan keterangan di dalam National note (c) Perintah Duti Kastam

National Note 1. For the purpose of heading 27.10 : (a) ....................................... (b) ......................................... (c) ”Heavy oils’ means oil of which less 65% by volume (including losses) distils by 250° C by the ASTM D 86 method or of which the distillation percentage at 250° C cannot be determined by that method. 5.3.4. Barangan ini mendapat liputan di dalam EN HS 2012 ms VI-2710-1 : 27.10- Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils. - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals,

(I) PRIMARY PRODUCTS (A) .........(B) (C) The oils described in (A) and (B) above to which various substances have been added to render them suitable for particular uses, provided the products contain by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals as a basis and that they are not covered by a more specific heading in the Nomenclature. Examples of the types of products referred to are: (1) ……………………….. (2) Lubricants consisting of mixtures of lubricating oils with widely varying quantities of other products (e.g., products for improving their lubricating properties (such as vegetable oils and fats), anti-oxidants, rust preventives, anti-foam agents such as silicones). These lubricants include compounded oils, oils for heavy duty work, oils blended with graphite (graphite suspensions in petroleum oils or in oils obtained from bituminous minerals), upper cylinder lubricants, textile oils, and solid lubricants (greases) composed of a lubricating oil with about 10 to 15 % of soaps of aluminium, calcium, lithium, etc.

Dagangan:

Nama Barangan : HDPE CRUSHED Trade Name : High Density Polyethylene

Waste



Barangan merupakan material dalam bentuk kepingan hancur berkerenyuk dan keras yang didakwa sebagai High Density Polyethlene (HDPE) Waste. Skrap ini berbentuk kepingan kecil yang telah dipotong dan diisi di dalam jumb bags.

Gambar 1 : Gambar skrap HDPE yang diambil daripada sampel sebenar. High Density Poly Ethylene is a form of recyclable plastic commonly used in consumer product manufacturing. The definition of High Density isanything between 0.941 – 0.965 gram/cc Polyethylene. LDPE has higher temperature resistance, higher stiffness. HDPE provides a good water barrier but it does not hold oxygen or CO2 well.

Sampel berupa ’HDPE Crushed’ berupa potongan kecil plastik pelbagai warna dalam keadaan ’irregular form’ dan rigid yang dibungkus di dalam peket plastik.Setelah dianalisis didapati potongan tersebut daripada ’Polyethylene’.Barangan ini didakwa sebagai skrap (waste).

Fakta Barangan:

Barangan akan dihancurkan menjadi butiran halus/ pellet sebelum dihantar ke industri pembuatan bahan plastik.

Material barangan ini terdiri daripada keratan kecil hancur berkerenyuk Polyethylene yang dipanggil skrap. Kegunaan material skrap ini dihancurkan menjadi pallet dan akan digunakan sebagai bahan asas dalam pembuatan barangan plastik.Contohnya botol plastik.

Ketetapan

Barangan ini sesuai diperjeniskan di bawah kod tarif 3901.20 000 sebagai Polimer of ethylene,in primary forms,having a specific gravity of 0.94 or more, berdasarkan alasan-alasan berikut ;

Berdasarkan sample yang dihantar ke Jabatan Kimia, barangan berupa material yang telah direnyuk dan rigid yang didakwa sebagai skrap.Hasil analisis mendapati barangan adalah HDPE (High Density Polyethylene) waste.

HDPE is polyethylene having a spesific gravity at 20 degree Celcius of 0.94 or more (calculated on an additive-free polymer basis).

Perintah Duti Kastam. Berdasarkan Perintah Duti Kastam 2012, barangan ini sesuai diletakkan dibawah kod tarif 3901.20 000 ; 39.01 Polymer of ethylene, in primary forms

3901.10 000 - Polyethylene having a specific gravity of less than 0.94

3901.20 000 - Polyethylene having a specific gravity of 0.94 or more Pemilihan kod tarif ini adalah sesuai kerana kepala 39.01 adalah meruju kepada Polymer of ethylene, in primary forms Waste, manakala pecahan kepala 20. 000 pula merujuk kepada material HDPE iaitu polyethylene having a specific gravity at 20 degree Celcius of 0.94 or more.

Nota Bab no.6 pada Bab 39 di muka surat 241 PDK 2012 menyatakan : Chapter Notes.

6.- In headings 39.01 to 39.14, the expression" primary forms" applies only to

the following forms:

(a) Liquids and pastes, including dispersions (emulsion and suspensions) and solutions;

(b) Blocks of irregular shape, lumps, powders (including moulding powders),

granules, flakes and similar bulk forms.

Explanatory Note.

Penerangan dalam Explanatory Note 2012, mukasurat VII-3901-1 menyatakan :

39.01 Polymer of ethylene, in primary forms 3901.10 000 - Polyethylene having a specific gravity of less than 0.94 3901.20 000 - Polyethylene having a specific gravity of 0.94 or more

Nota Bab dalam EN 2012 di muka surat VII-3901-1 menyatakan :

This heading covers polyethylene and chemically modified polyethylene (for example, chlorinated polyethylene and chlorosulphonated polyethylene). It also covers ethylene copolymers (for example, ethylene-vinyl acetate copolymers and ethylene-propylene copolymers) in which ethylene is the predominant comonomer unit. For the classification of J>Olymers (including copolymers), chemically modified polymers and polymer blends, see the General Explanatory Note to this Chapter.

High-density polyethylene HDPE is polyethylene having a specific gravity at 20 degree

Celcius of 0.94 or more (calculated on an additive-free polymer basis). It isused in the manufacture of a variety of blow-moulded and injection-moulded articles, woven sacks, gasoline and oil containers, for the extrusion of pipes, etc. Applications of ethylene-vinyl acetate copolymers include snap-on caps, the lining of bag-in-box containers and stretch wrapping.

Dagangan:

Nama Barangan : SURFACE ACTIVE PREPARATION

Trade Name : PURELYGREEN CLEANER



Barangan merupakan cecair yang berwarna perang jernih seperti gambarajah di bawah

Berdasarkan kepada keterangan dalam brochure yang dikemukakan, barangan PurelyGreen Cleaners adalah diperbuat daripada campuran(blend) ekstrak bijirin, tumbuh-tumbuhan, pokok-pokok, pelbagai sayur-sayuran, dan surfaktan lembut yang diperolehi daripada tumbuh-tumbuhan. Berdasarkan maklumat-maklumat dalam MSDS adalah seperti berikut:

Chemical ingredient

Alcohol, Alky Oligoglucopryanosides, alkyl poly glycoside, cedar oil, cinnamon oil, citronella oil, corn oil, cocopolyglucoside citrate, disodium EDTA, exctracts of garlic, geranium oil, jojoba oil, karanja oil, lemongrass oil, lily extract, mint oil, peppermint oil, sodium coco poly glucoside sulfosuccinate, ethyl lactate, dextronic acid, diamonium salt, gluconic acid, sapodilla, tally oil fatty acids, water.

Physical form Flowable viscous liquid Color Clear to honey colored pH 9.2 Purpose All purpose cleaning and/or degreasing for

hard and soft surface cleaning including food handling surface.

Barangan diimport dalam pek 1gallon, 55 gallons drum, 250 gallons tote. Ianya akan dicairkan mengikut sukatan sebelum dijual kepada pelanggan. Barangan digunakan sebagai bahan pencuci untuk kegunaan di rumah, komersial dan industri. Barangan ini sesuai diperjeniskan mengikut di bawah kod tariff 3402. 90 110 sebagai other surface-active preparations in liquid form berdasarkan alasan-alasan berikut : Analisis pakar mengesahkan bahan tersebut mengandungi 41% bahan tak meruap. Abu 9.9% yang mengandungi bahan mineral sodium dan ianya sejenis cationic surfactant. Selain itu dagangan ini juga didapati mengandungi 1-dodecanol, 14-pentadecenoic acid, Octyl-beta-D-glucopyranoside dan 1 – napthalenol. Berdasarkan kepada brochure, barangan diperbuat daripada campuran(blend) ekstrak bijirin, tumbuh-tumbuhan, pokok-pokok, pelbagai sayur-sayuran, dan surfaktan lembut yang diperolehi daripada tumbuh-tumbuhan. Barangan diimport dalam pek 1 gallon, 55 gallons drum, 250 gallons tote. Ianya akan dicairkan mengikut sukatan oleh pengimport sebelum dijual kepada pelanggan Barangan digunakan sebagai bahan pencuci untuk kegunaan di rumah, komersial dan industri. Berdasarkan maklumat dalam brochure, barangan mengandungi surfaktan yang lembut. Maklumat MSDS juga didapati bahan mengandungi sodium coco poly glucoside sulfosuccinate yang merupakan surfactant. Barangan sesuai diperjeniskan dibawah subheading 34.02 kerana ianya mendapat liputan di dalam EN HS2012 muka surat VI-3402-1& 2 seperti berikut:

34.02 - Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01. - Organic surface-active agents, whether or not put up for retail sale:

................................ 3402.90 - Other ...........................................

(II) SURFACE-ACTIVE PREPARATIONS, WASHING PREPARATIONS (INCLUDING AUXILIARY WASHING PREPARATIONS) AND CLEANING PREPARATIONS, WHETHER OR NOT CONTAINING SOAP, OTHER THAN THOSE OF HEADING 34.01 This group comprises three categories of preparations: (A) Surface-active preparations. These include: (1) .... (4) Surface-active preparations are used for their cleansing, wetting, emulsifying or dispersing properties in many industrial applications, ....................

Barangan ini sesuai diperjeniskan di bawah kod tarif 3402. 90 110 mengikut PDK 2012 sebagaimana berikut: 34.02 - Organic surface-active agents (other than soap); surface-active

preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01.

........................... 3402.90 – Other: 3402. 90 110 - - In liquid form

Dagangan:

Nama Barangan : POLYSTYRENE (WHITE PELLET)

Trade Name : Polystyrene in Primary Form

Kod Tarif (Perintah Duti Kastam 2012) 3903.19 990 Tarikh Kelulusan: 18 Februari 2014


Barangan berupa pellet berwarna putih yang dinamakan sebagai Polystyrene. Barangan adalah seperti gambar di bawah.

Barangan adalah dalam pelbagai saiz dan bentuk yang tidak seragam (irregular shape and size) yang dibungkus dalam paket plastik.

Berdasarkan maklumat pemohon, komposisi utama barangan adalah terdiri daripada polystyrene plastics.

Barangan adalah berbentuk pellet dan digunakan sebagai bahan mentah untuk menghasilkan barangan plastik. Berdasarkan keterangan pemohon, barangan di import sebagai bahan mentah dan proses menghasilkan end product iaitu HIPS( High Impact Polystyrene ) akan dilakukan di Malaysia sebelum dieksport. Proses pengilangan bahan mentah Polystyrene kepada barang siap adalah seperti gambarajah dibawah:-

Raw material consist of polystyrene plastics only. No washing or sorting required.

Formula / Portions determined by customers order

Temperature control and monitoring. Reject product may only be reintroduce at this stage only for the same type

All pellet to be cleared from holding tank before the next production. Production batch to be recorded

Quality check for colour, impact and moisture

BAD GOOD Storage and inventory update .

POLYSTYRENE

MIXING STAGE (Adding of Additives For)

• Impact Modified • Colouring

REPELTIZING STAGE (Mixtures are heated and

melted)

END PRODUCT (HIPS/ABS)

(In pellet form)

QUALITY CHECK

PACKING STAGE (In 25 Kgs Bag)

(Ready For use/Export)

Barangan ini sesuai diperjeniskan di bawah kod tarif 3903.19 990 sebagai Polymers of Styrene, in primary forms - other . Berdasarkan fakta, barangan telah disahkan pakar sebagai polystyrene in primary form. Barangan adalah berbentuk pellet sesuai sebagai primary forms sebagaimana keterangan di dalam EN HS 2012 muka surat VII-39-2 iaitu:

1----5 6. In headings 39.01 to 39.14, the expression ”primary forms” applies only to the following forms:

(a)Liquid and pastes,.................... (b)Blocks of irregular shape, lumps, powders(including moulding powders), granules, flakes and similar bulk forms. Barangan tidak sesuai di perjeniskan di bawah High Impact Polystyrene (HIPS).Berdasarkan wikipedia :

If polybutadiene is added during polymerization it can become chemically bonded to the polystyrene, forming a graft copolymer, which helps to incorporate normal polybutadiene into the final mix, resulting in high-impact polystyrene or HIPS, often called high-impact plastic in advertisements. Barangan mendapat liputan di dalam HS 2012 EN muka surat VII-3903-I seperti berikut: 3903-Polymers of styrene,in primary forms.

- Polystyrene : 3903.11 -- Other

This heading covers polystyrene and copolymers of styrene. The most important copolymers of styrene are styrene-acrylonitrile (SAN) copolymers, acrylonitrile-butadiene (ABS) copolymers and styrene-butadiene copolymers. Most of the styrene-butadiene copolymers…………

Dagangan:

Nama Barangan : OXYGEN ABSORBER Trade Name : Cortrol OS7785




Use of substance / preparation Metal passivating agent

Chemical description Hydroquinone, aqueous solution [hydroquinone (1,4 – benzenediol)]

Appearance Liquid Colour Brown to light yellow Odour slight pH 7.5 Melting point 0oC Solubility in water (% weight)

Completely soluble

Berdasarkan kepada maklumat syarikat, product is an aqueous blend of an organic oxygen scavenging compound and a neutralizing amine. This product is a rapid and highly effective oxygen scavenger, and does not contribute to inorganic boiler water solids. Product is designed for the control of corrosion caused by dissolved oxygen in makeup, condensate, and feedwater systems.

Barangan diimport dalam 1,000kg/IBC.

Berdasarkan kepada maklumat dalam Fact Sheet Water & Process Technologies, barangan digunakan sebagai:

(i) control oxygen corrosion (ii) provides superior metal conditioning for feedwater and condensate systems. (iii) improves boiler reliability

Barangan ini sesuai diperjeniskan di bawah kod tarif 3824.90 900 (PDK 2012) sebagai other preparations of the chemical not elsewhere specified or included berdasarkan alasan-alasan berikut: Analisis pakar mengesahkan bahawa barangan merupakan cecair berwarna coklat keperangan didapati cecair tersebut mengandungi 1,4-Benzenediol Hydroquinone. Cecair tersebut mempunyai nilai pH 7.7 dan peratusan bahan tidak meruap (non volatile compound) adalah 2.0%. Berdasarkan kepada maklumat syarikat, product is an aqueous blend of an organic oxygen scavenging compound and a neutralizing amine. This product is a rapid and highly effective oxygen scavenger, and does not contribute to inorganic boiler water solids. Product is designed for the control of corrosion caused by dissolved oxygen in makeup, condensate, and feedwater systems.

Barangan sesuai diperjeniskan di bawah heading 38.24 kerana barangan mendapat liputan dalam EN HS 2012 mukasurat VI-3824-1 & 2 seperti berikut:


…………………

3824.90 – Other This heading covers :

…………………………

(B) CHEMICAL PRODUCTS AND CHEMICAL OR OTHER PREPARATIONS With only three exceptions (see paragraphs (7), (19) and (31) below), this heading does not apply to separate chemically defined elements or compounds. The chemical products classified here are therefore products whose composition is not chemically defined, whether they are obtained as by-products of the manufacture of other substances (this applies, for example, to naphthenic acids) or prepared directly.

The chemical or other preparations are either mixtures (of which emulsions and dispersions are special forms) or occasionally solutions. Aqueous solutions of the chemical products of Chapter 28 or 29 remain classified within those Chapters, but solutions of these products in solvents other than water are, apart from a few exceptions, excluded therefrom and accordingly fall to be treated as preparations of this heading.

Dagangan:

Nama Barangan : LUBRICANT OIL / PREPARATION

Trade Name : Anti Corrosion Preparation Jenama : GE Water & Process Tec. Model : STEAMATE NA0760



Barangan adalah berupa campuran cecair yang tidak berwarna dan berbau hanyir/amine. Barangan dinamakan Steamate NA- 0760,jenama GE water & Process Tec. Berdasarkan Lampiran 1A menyatakan :

Steamate NA0760 is a blend of neutralizing amines with selected stability and vaporization characteristics.

Berdasarkan MSDS di Lampiran 1B menyatakan :

Composition : Hazardous components CAS alkylene amine 125438-5225P no.data

Conc.

cyclohexylamine 108-91-8

Fakta: Analisis pakar, mengesahkan sampel berupa cecair tanpa warna dan berbau hanyir. Hasil analisis mendapati :

Sampel mengandungi air dan campuran sebatian organic termasuk cyclohexanamine. PH bernilai 13.

Kegunaan barangan adalah sebagai :

a. Condensate treatment in controls corrosion of equipment and piping”

b. Minimizes deposition of corrosion products in boiler systems. Ketetapan:

Barangan sesuai diperjeniskan di bawah kod tarif 3824.90 900 sebagai Other chemical products and preparations not elsewhere specified or included, berdasarkan alasan-alasan berikut;

Asas utama dalam pembuatan Steamate NA – 0760 adalah larutan cecair amine . Amines are organic compounds and functional groups that contain a basic nitrogen atom with a lone pair. Amines are derivatives of ammonia, wherein one or more hydrogen atoms have been replaced by a substituent such as an alkyl or aryl group.[1] Important amines include amino acids, biogenic amines, trimethylamine, and aniline;

http://en.wikipedia.org/wiki/Organic_compound�

http://en.wikipedia.org/wiki/Functional_group�

http://en.wikipedia.org/wiki/Base_(chemistry)�

http://en.wikipedia.org/wiki/Nitrogen�

http://en.wikipedia.org/wiki/Atom�

http://en.wikipedia.org/wiki/Lone_pair�

http://en.wikipedia.org/wiki/Derivative_(chemistry)�

http://en.wikipedia.org/wiki/Ammonia�

http://en.wikipedia.org/wiki/Hydrogen�

http://en.wikipedia.org/wiki/Substituent�

http://en.wikipedia.org/wiki/Alkyl�

http://en.wikipedia.org/wiki/Aryl�

http://en.wikipedia.org/wiki/Amine#cite_note-1�

http://en.wikipedia.org/wiki/Amino_acid�

http://en.wikipedia.org/wiki/Biogenic_amine�

http://en.wikipedia.org/wiki/Trimethylamine�

http://en.wikipedia.org/wiki/Aniline�

Analisis pakar mengesahkan bahawa barangan mengandungi air dan campuran sebatian organik termasuk cyclohexanamine. Ia mempunyai nilai PH 3.

Cyclohexylamine is an organic compound, belonging to the aliphatic amine class. It is a colorless liquid, although like many amines, samples are often colored due to contaminants

Pakar juga mengatakan barangan ini sebagai :

“ a blend of neutralizing amines with selected stability and vaporization characteristics” for “controls corrosion of equipment and piping”.

Perintah Duti Kastam.

PDK 2012 menyatakan :

38.24 Prepared binder for foundry moulds or cores chemical product and preparations of the chamical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.

3824.10 - Prepared binders for foundry mould or cores: 100 - - Based on natural rasinnous products 900 - - Other 3824.30 000 - Non-agglomerated metal carbides mixed together or with metallic binders 3824.40 000 - Prepared additives for cements,mortar or concretes 3824.50 000 - Non-refractory mortars or concretes concretes 3824.60 000 - Sorbitol other than sub heading 2905.44

- Mixtures containing halogenated derivatives of methane,ethane or propane

3824.71 000 - - Containing ................ 3824.72 000 - - Containing bromochlorodifluorom.... 3824.73 000 - - Containing hydrobromofluorocarbons 3824.74 000 - - Containing hydrobromofluorocarbons, wheather or ............ 3824.75 000 - - Containing carbon tetrachloride 3824.76 000 - - Containing 1,1,1-trichloroethane (methylcholoroform) 3824.78 000 - - Containing perfluorocarbons........... 3824.79 000 - - Other

- Mixtures and preparation containing oxirane,polybrominated..........

3824.81 000 - - Containing oxirane 3824.82 000 - - Containing polychlorinated............ 3824.83 000 - - Containing tris...

http://en.wikipedia.org/wiki/Organic_compound�

http://en.wikipedia.org/wiki/Aliphatic�

http://en.wikipedia.org/wiki/Amine�

3824. - Other 100 - - copying pastes with a basic of gelatin 200 - - composite inorganic solvents 300 - - Acetone oil 400 - - Chemical preparations containing monosodium glutamate 500 - - Product and preparation containing trichlorofluoromethane,

dichlorodifluoromethane,............. 900 - - Other

Explanatory Note.

Berdasarkan EN 2012 di muka surat VI-3824-1 menyatakan : 38.24 Prepared binder for foundry moulds or cores; chemical product and preparations of the chamical or allied

industries (including those consisting of mixtures of natural products), not elsewhere specified or included.

3824.10 - Prepared binders for foundry mould or cores: 3824.30 - Non-agglomerated metal carbides mixed together or with metallic binders 3824.40 - Prepared additives for cements,mortar or.... 3824.50 - Non-refractory mortars or concretes concretes 3824.60 - Sorbitol other than sub heading 2905.44 - Mixtures containing halogenated derivatives of methane,ethane or propane 3824.71- - Containing chlorofluorocarbons(CFCs), wheather or not containing hydrochlofluorocarbons(HCFCs), perfluorocarbons (HFCs) or hydrofluorocarbons (HFCs) 3824.72 - - Containing bromochlorodifluoromethene, 3824.73 - - Containing hydrobromofluorocarbons 3824.74 - - Containing hydrobromofluorocarbons, 3824.75 - - Containing carbon tetrachloride 3824.76 - - Containing 1,1,1-trichloroethane 3824.78 - - Containing perfluorocarbons........... 3824.79 - - Other

- Mixtures and preparation containing oxirane,.......... 3824.81 - - Containing oxirane 3824.82 - - Containing polychlorinated............ 3824.83 - - Containing tris... 3824.90 - Other

Dagangan:


Trade Name : Minuman Berperisa Livita Honey 250ml

Jenama : Livita



Barangan yang dinamakan sebagai Minuman Berperisa Livita Honey adalah dalam bentuk cecair dipek dalan tin can bersaiz 250ml. Rujuk gambar di bawah :

Mengikut maklumat pada tin, barangan ini , Livita with honey diperkaya dengan vitamin B1, B2, B6 dan niasin. Berdasarkan maklumat yang dikemukakan, barangan ini menganduni bahan-bahan seperti berikut :

No. Ingredients Weight (mg/can)

1 Taurine 1000 2 Thiamine mononitrate 2.10 3 Riboflavin sodium

phosphate 3.26

4 Pyridoxine hydrochloride 3.60 5 Nicotinamide 20.00 6 Inositol 50.00 7 Caffeine Ahydrous 45.00 8 Honey 2000 9 Sucrose 42,000 10 Sodium Benzoate 50 11 Citric acid anhydrous 1600 12 Sodium citrate 300 13 Drink Flavour XL-23017 300 14 Treated Water 250 ml

Barangan ini sesuai diperjeniskan di bawah kod tarif 2202.90 100 sebagai non-aerated beverages ready for consumption without dilution berdasarkan alasan-alasan berikut:

i. Barangan adalah minuman pemberi tenaga berperisa madu dan diperkaya dengan

vitamin. ii. Barangan adalah dalam pembungkusan yang telah sedia untuk diminum. iii. Berdasarkan maklumat daripada pemohon, kandungan utama barangan ini antaranya

adalah air, sukros dan madu, vitamin dan taurine . iv. Analisis pakar mengesahkan barangan ini merupakan sejenis air yang mengandungi

bahan tak meruap (18%), sukrosa, caffeine dan vitamin (B2 dabn B6). v. Berdasarkan fakta-fakta di atas, barangan ini lebih sesuai diperjeniskan di bawah

heading 22.02 dan mendapat liputan di dalam EN 2012 muka surat IV-2202-1 seperti berikut :

22.02 - Waters, including mineral waters and aerated waters, containing added

sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.

2202.10 - Waters, including mineral waters and aerated waters,

containing added sugar or other sweetening matter or flavoured

2202.90 - Other

This heading covers non-alcoholic beverages, as defined in Note 3 to this Chapter, not classified under other headings, particularly heading 20.09 or 22.01. (B) Other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09. This group includes, inter alia : (1) ………………………………… (2) Certain other beverages ready for consumption, such as those with a

basis of milk and cocoa.

Dagangan:


Trade Name : Minuman Berperisa Jenama : Livita Honey 150ml



Barangan merupakan sejenis minuman berperisa madu dan boleh terus diminum. Ianya adalah dalam bentuk cecair dan dipek dalam botol 150ml.

Maklumat berikut juga dicetak pada label pembungkusan:

a. “LIVITA with HONEY diperkaya dengan vitamin B1, B2, B6 & Niasin. Lazat dan lebih bagus diminum sejuk.”

b. “Ramuan: Gula, Madu, Taurin (1000mg), Inositol, Niasin, Piridoxin, Riboflavin, Tiamin. Mengandungi kondisioner makanan (asid sitrik, natrium sitrat), bahan pengawet (natrium benzoate), bahan perisa yang dibenarkan dan kafeina” (sila rujuk Kandungan 1A)

c. “MINUMAN BERPERISA DENGAN MADU. LIVITA with HONEY. GETS YOU GOING”

Pada label pembungkusan juga terdapat maklumat seperti berikut:

“Vitamin B1 diperlukan untuk melepaskan tenaga daripada karbohidrat.”

Pada label pembungkusan juga tidak terdapat kuantiti atau dosage yang perlu diambil atau diminum.

Barangan tersebut sesuai diperjeniskan di bawah kod tariff 2202.90 100 (PDK 2012) sebagai non-aerated beverage ready for consumption without dilution berdasarkan alasan-alasan berikut :

Barangan merupakan sejenis minuman berperisa madu dan boleh terus diminum. Ianya adalah dalam bentuk cecair dan dipek dalam botol 150ml.

Analisis pakar mengesahkan barangan adalah cecair terdiri daripada air yang mengandungi bahan tak meruap (18.6%), sukrosa, caffeine dan vitamin (B2 dan B6).

Label pembungkusan mencatatkan maklumat pemakanan dalam sebotol (150ml) / sehidangan mengandungi Tenaga (115 kcal), Kaborhidrat (26.5 g), Jumlah gula (25.0 g), Protein (0 g), Lemak (0 g), Niasin (20 mg), Vitamin B1 (2.0 mg), Vitamin B2 (2.9 mg), dan Vitamin B6 (3.6 mg). Berdasarkan label pembungkusan, barangan dinamakan sebagai “MINUMAN BERPERISA DENGAN MADU. LIVITA with HONEY”. Ini menunjukkan bahawa barangan merupakan sejenis minuman yang berperisa.

Oleh yang demikian, berdasarkan fakta-fakta di atas dan selaras dengan pandangan pakar, barangan ini adalah lebih sesuai diperjeniskan di bawah heading 22.02 seperti mana liputan di dalam EN HS 2012 muka surat IV-2202-1 seperti berikut :

22.02 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.

2202.10 - Waters, including mineral waters and aerated waters, containing added sugar or

other sweetening matter or flavoured

2202.90 – Other

This heading covers non-alcoholic beverages, as defined in Note 3 to this Chapter, not classified under other headings, particularly beading 20.09 or 22.01. …….. ………………

(B) Other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.

This group includes, inter alia:

(1) Tamarind nectar rendered ready for consumption as a beverage by the addition of water and sugar and straining.

(2) Certain other beverages ready for consumption, such as those with a basis of

milk and cocoa.

Dagangan:

Nama Barangan : PART FOR RISOGRAPH PRINTER

Trade Name : RA Ink-filled Printer Cartridge with RF Tag

Jenama : RISO Model : G1



Barangan adalah merupakan risograph copyprinter dalam bentuk silinder yang dipasang dengan radio frequency tag ( RF Tag ) dan mempunyai reka bentuk di hujung cartridge berupa connector untuk dipasang terus kepada printer. barangan terdiri daripada cartridge plastik yang diisi dengan dakwat RF Tag yang dipasang dalam cartridge tersebut. Barangan berukuran 260 mm panjang X 75 mm diameter Kegunaan barangan adalah :

Sebagai ink cartridge untuk risograph copyprinter . RF Tag yang dipasang di dalam ink cartridge mempunyai satu antenna dan satu IC chip yang berfungsi untuk komunikasi diantara ink cartridge yang juga dipasang dengan RF tag dan risograph copyprinter supaya kualiti optima percetakan dapat dicapai melalui Riso i Quality System yang akan menjamin print quality, mengelakkan loading error, memberi amaran shorages in remaining masters and link dan meminimakan paper waste.

Gambar barangan adalah seperti berikut:

Fakta

Barangan adalah risograph copyprinter dalam bentuk silinder yang dipasang dengan radio frequency tag ( RF Tag ) terdiri daripada cartridge plastik yang diisi dengan dakwat RF Tag dalam cartridge dan mempunyai reka bentuk di hujung cartridge berupa connector untuk dipasang terus kepada printer.

Ketetapan

Barangan ini sesuai diperjeniskan di bawah kod tarif 8443.99 100 sebagai Printing Machinery used for printing by means of plates, cylinders and other printing components heading 84.42 ; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof – Parts and accessories: -- Other: Ink-filled printer cartridge berdasarkan alasan-alasan berikut :

PARTS AND ACCESSORIES

Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), the heading also covers parts and accessories of the machines of this heading. This would include, for example, machines (whether or not presented separately) for uses ancillary to printing exclusively designed to operate with printing machines and used during or after the printing operation for feeding, handling or further working the sheets or rolls of paper.............................................. ................................................................................................................................... This heading also includes drums and plates used in electrostatic photocopying apparatus, guide rollers and mounted oil supply pads.

5.3.1 Berdasarkan diskripsi , kegunaan barangan, serta penerangan di atas , barangan sesuai dipenjeniskan di bawah kod tarif 8443.99 100 mengikut Perintah Duti Kastam 2012

Dagangan:

Nama Barangan : PART FOR RISOGRAPH Trade Name : RA Master Cartridge with

RF Tag Jenama : RISO Model : RA Master 500 S-568



Barangan adalah merupakan Master paper film dipak dalam bentuk silinder dan dipasang dengan radio frequency tag ( RF Tag ) barangan terdiri dari 3 komponen iaitu master yang diperbuat daripada campuran kertas dan polyester, paper reel Berbentuk silinder dan RF Tag yang dipasang di dalam pape reel. Barangan berukuran 270 mm X 100 m Kegunaan barangan adalah : Sebagai master copy untuk risograph copyprinter bagi Model RA 4900 / RA 4200 . RF Tag yang dipasang di dalam paper reel mempunyai satu antenna dan satu IC chip yang berfungsi untuk komunikasi diantara ink cartridge yang juga dipasang dengan RF tag dan risograph copyprinter supaya kualiti optima percetakan dapat dicapai melalui Riso i Quality System yang akan menjamin print quality, mengelakkan loading error, memberi amaran shorages in remaining and link dan meminimakan paper waste.

Gambar

Berdasarkan kepada Wikipedia

Risograph From Wikipedia, the free encyclopedia

Risograph is a high-speed digital printing system manufactured by the Riso Kagaku Corporation[when?] and designed mainly for high-volume photocopying and printing. Increasingly, Risograph machines have been commonly referred to as a RISO Printer-Duplicator, due to their common usage as a network printer as well as a stand-alone duplicator. When printing or copying multiple quantities (generally more than 20) of the same origin, it is typically far less expensive per page than a conventional photocopier, laser printer, or inkjet printer. Printing historian Rick O'Connor has debated that the original, and thus correct, name for the device is RISSO and not RISO. This debate spawns from the notion that an extra 'S' is added because the inventor's wife found it more pleasing to the ears. Operation

The underlying technology is very similar to a mimeograph. It brings together several processes which were previously carried out manually, for example using the Riso Print Gocco system or the Gestetner system.

The original is scanned through the machine and a master is created, by means of tiny heat spots on a thermal plate burning voids (corresponding to image areas) in a master sheet. This master is then wrapped around a drum and ink is forced through the voids in the master. The paper runs flat through the machine while the drum rotates at high speed to create each image on the paper.

Barangan adalah digunakan khas untuk model-model tertentu risograph copyprinter

Fakta

Master copy untuk risograph copyprinter adalah model RA 4900 / RA 4200

Ketetapan

Barangan ini sesuai diperjeniskan di bawah kod tarif 8443.99 900 sebagai Printing Machinery used for printing by means of plates, cylinders and other printing components heading 84.42 ; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof . berdasarkan alasan-alasan berikut :

PARTS AND ACCESSORIES

Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), the heading also covers parts and accessories of the machines of this heading. This would include, for example, machines (whether or not presented separately) for uses ancillary to printing exclusively designed to operate with printing machines and used during or after the printing operation for feeding, handling or further working the sheets or rolls of paper.............................................. ................................................................................................................................... This heading also includes drums and plates used in electrostatic photocopying apparatus, guide rollers and mounted oil supply pads. Berdasarkan diskripsi , kegunaan barangan, serta penerangan di atas , barangan sesuai dipenjeniskan di bawah kod tarif 8443.99 900 Perintah Duti Kastam 2012.

Dagangan:

Nama Barangan : ORGANIC COMPOSITE SOLVENT

Trade Name : Horiba S-316 Solvent



Barangan yang dinamakan sebagai S-316 Solvent adalah sejenis cecair jernih yang tidak berwarna, berjenama Horibo Solvent S-316. Barangan adalah seperti gambar dibawah:

Berdasarkan maklumat pemohon, komposisi utama barangan ialah poly (chlorotrifluorethylene) sebanyak 65 hingga 75% manakala komponen-komponen lain ialah CI (CF2 CFC1)3C1, C1 (CF2 CFC1) 4C1 sebanyak 25 hingga 35 %.

Menurut pemohon, fungsi barangan adalah as extraction solvent for OCMA (Oil Content

Analyzer). Barangan akan diimport di dalam bentuk botol dan dipek ke dalam botol seberat 1.5 kilogram. Barangan akan digunakan sebagai ’accessory’ dalam analisis melibatkan alat ’oil content

analyzer’ jenama Horiba. Analisis Pakar mengesahkan bahawa ;

Sampel merupakan cecair jernih yang tidak berwarna yang dipek di dalam botol kaca

berlabel ‘S-316 HORIBA’ Terdiri daripada campuran pelarut organik, terutamanya 1,1,3,4-tetrachloro-1,2,2,3,4,4-

hexafluorobutane

Barangan adalah sejenis pelarut organik yang digunakan sebagai ’accessory’ dalam analisis melibatkan alat ’oil content analyzer’ jenama Horiba.

Menurut maklumat seperti di lampiran 1D;

The OCMA-350 uses the highly effective environmentally-safe S-316 extraction solvent to extract the oil components from oily water samples, soil samples, or product surfaces. The extract is analyzed using IR absorbance, a non-dispersive infrared spectrophotometric technique which is spesific to hydrocarbons such as oil. Horiba’s S-316 Solvent can be recycles with the aid of the optional SR-300 Solvent Reclaimer. Recycling the solvent not only cuts the solvent costs, but also helps protect the environment.

Maklumat Material Sefety Data Sheet menerangkan;

Komposisi barangan

Bahan CAS-NO Peratus Hazardous 1.Poly(chlorotrifluoroethylene) 9002-83-9 65-75 Slight

2. Other components: C1(CF2CFC1)3C1,C1(CF2CFC1)4C1 9002-83-9 25-35 Slight

Physical and chemical properties barangan adalah;

Appearance Clear liquid Odor Slight ethereal odor Solubility in water Negligible Specific gravity 1.7g/ml@38 PH N/A Boiling Point 134 C Melting Point -143 Vapor Density (Air=1) Not available Vapor Pressure (mm Hg) 10 mm Hg @ 21 Evaporation Rate (BuAc=1) Not available

Barangan ini sesuai diperjeniskan di bawah kod tarif 3814.00 900 sebagai other organic composite solvents, not elsewhere specified or included berdasarkan alasan-alasan berikut:

Barangan adalah terdiri daripada campuran 2 komponen iaitu Poly(chlorotrifluoroethylene)

dan C1(CF2CFC1)3C1,C1(CF2CFC1)4C1. Barangan merupakan sejenis campuran chemical preparation. Mengikut EN HS 2012

penjenisan mixture of chemical preparation mestilah mengikut kepada fungsi dan kegunaan barangan tersebut.

mailto:1.7g/ml@38�

Pakar mengesahkan barangan adalah sejenis Organic Solvent atau pelarut organic yang mengandungi bahan-bahan terutamanya 1,1,3,4-tetrachloro-1,2,2,3,4,4-hexafluorobutane adalah mempunyai fungsi seperti dibawah;

F F F F CI - C – C2 – C3- C4 – C1 C1 F C1 F

Berdasarkan kepada bilangan repeating unit iaitu monomer adalah n=2 seperti di bawah;

F F C1 – C1- C

C1 F

Oleh itu, barangan tidak boleh diperjeniskan di bawah Chapter 39 sebagai polymer kerana bilangan monomer kurang daripada 5 iaitu n < 5 dan tidak selaras dengan Chapter Notes 39, para 3 (C) seperti di bawah;

Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical

synthesis, falling in the following categories: (a) ......... (b) ........ (c) Other synthetic polymers with an average of at least 5 monomer units;

Barangan mendapat liputan di dalam EN HS 2012 di bawah Chapter 38.14 muka surat VI-3814-1 yang menjelaskan seperti berikut;

HEADING 38.14 - ORGANIC COMPOSITE SOLVENTS AND THINNERS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED PAINT OR

VARNISH REMOVERS.

This heading covers organic solvents and thinners (whether or not containing 70 % or more by weight of petroleum oil) provided that they are not separate chemically defined compounds and are not covered by a more specific heading. They are more or less volatile liquids which are used, inter alia, in the preparation of varnishes and paints or as degreasing preparations for machinery parts, etc.

Barangan adalah sejenis solvent yang boleh dikitar semula with the aid of the optional SR-300 Solvent Reclaimer. Justeru, barangan bukanlah sejenis laboratory reagents dan tidak sesuai diperjeniskan di bawah heading 3822. Menurut EN HS 2012 muka surat VI-3822-1, the reagents of this heading should be clearly identifiable as being for use only as diagnostic or laboratory reagents. This must be clear from their composition, labelling, instruction for in vitro or laboratory use, indication of the specific diagnostic test to be performed. Walaupun di syorkan oleh Jabatan Kimia sebagai ’accessory’ dalam analisis melibatkan alat ’oil content analyzer’ namun penjenisan di bawah di bawah Chapter 9027.90 000 hanyalah melibatkan apparatus atau equipment sahaja, dan tidak termasuk chemical preparations, reagent atau diagnostic reagent.

Dagangan:

Nama Barangan : ARANG BATU (BITUMINOUS COAL)

Trade Name : Arang Batu



Sampel yang dinamakan sebagai arang batu adalah berupa ketulan batu berwarna hitam yang dipek di dalam beg plastik.

Barangan adalah seperti gambar di bawah;

Menurut maklumat pemohon, barangan digunakan sebagai bahan bakar di power plant. Analisis Pakar mengesahkan seperti berikut ; Sampel berupa ketulan batu berwarna hitam yang di pek di dalam peket plastik.

Sampel didapati terdiri daripada arang (coal). Kandungan kelembapan di dalam sampel

adalah 19.0%. Menurut laporan juga;

Anthracite biasanya mempunyai kandungan kelembapan kurang daripada 15%.

Bituminous coal, nilai kelembapan kurang daripada 20%

Lignite coal boleh mengandungi kelembapan sebanyak 45%.

Sampel dicadangkan diperjeniskan di bawah kod tarif 2701.12 000.

Barangan ini sesuai diperjeniskan di bawah kod tarif 2701.12 000 sebagai bituminous coal berdasarkan alasan-alasan berikut:

Barangan merupakan sejenis bituminous coal berbentuk ketulan batu berwarna hitam yang digunakan sebagai bahan bakar. Ini diperkukuhkan lagi dengan definisi arang batu di laman sesawang seperti di bawah;

Definisi ringkas arang batu menurut laman sesawang di http://ms.wikipedia.org/wiki/Arang_batu;

‘sejenis pepejal hitam, yang digunakan sebagai bahan bakar dengan meluas. Ia terbentuk

dalam ekosistem melalui pengawetan tumbuhan oleh air dan lumpur daripada pengoksidaan atau penguraian secara semula jadi. Pepejal ini, yang merupakan batuan yang keras dan mudah terbakar (justeru namanya, arang batu), mengandungi karbon dan hidrogen (serta sebatian hidrokarbon), selain sebatian dan unsur-unsur lain, terutamanya sulfur’.

Menurut maklumat wikipedia di http://en.wikipedia.org/wiki/coal_assay

Moisture is an important property of coal, as all coals are mined wet. Groundwater and other extraneous moisture is known as adventitious moisture and is readily evaporated. Moisture held within the coal itself is known as inherent moisture and is analysed quantitatively.

Moisture may occur in four possible forms within coal:

• Surface moisture: water held on the surface of coal particles or macerals • Hydroscopic moisture: water held by capillary action within the microfractures of the

coal • Decomposition moisture: water held within the coal's decomposed organic

compounds • Mineral moisture: water which comprises part of the crystal structure of hydrous

silicates such as clays

Total moisture is analysed by loss of mass between an untreated sample and the sample once analysed. This is achieved by any of the following methods;

• Heating the coal with toluene • Drying in a minimum free-space oven at 150 °C (302 °F) within a nitrogen

atmosphere • Drying in air at 100 to 105 °C (212 to 221 °F) and relative loss of mass determined

Methods 1 and 2 are suitable with low-rank coals but method 3 is only suitable for high-rank coals as free air drying low-rank coals may promote oxidation. Inherent moisture is analysed similarly, though it may be done in a vacuum.

Melalui moisture analysis mengesahkan bahawa sampel adalah sejenis arang (coal) yang mempunyai nilai kelembapan 19.0 peratus. Justeru, barangan menepati Subheading Notes kepada Chapter 27 seperti di bawah:

1.- ………..

2.- For the purposes of subheading 2701.12," bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 % and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.

http://en.wikipedia.org/wiki/coal_assay�

Nilai kelembapan sampel ini disokong oleh maklumat yang didapati daripada http://www.stovesonline.co.uk/coal-types.html yang menjelaskan bahawa bagi bituminous coal biasanya mempunyai kadar kelembapan kurang daripada 20%. Kewujudan kelembapan arang batu juga disokong oleh maklumat daripada http://en.wikipedia.org/wiki/Bituminous_coal;

Bituminous coal is an organic sedimentary rock formed by diagenetic and sub metamorphic compression of peat bog material. Its primary constituents are macerals: vitrinite, and liptinite. The carbon content of bituminous coal is around 60-80%; the rest is composed of water, air, hydrogen, and sulphur, which have not been driven off from the macerals. Bank density is approximately 1346 kg/m³ (84 lb/ft³). Bulk density typically runs to 833 kg/m³ (52 lb/ft³). The heat content of bituminous coal ranges from 24 to 35 MJ/kg (21 million to 30 million BTU per short ton) on a moist, mineral-matter-free basis.

Barangan juga menepati kehendak EN HS 2012 muka surat V-2701-1 sebagai bituminous coal yang menjelaskan seperti berikut;

27.01 - Coal; briquettes, ovoids and similar solid fuels manufactured from coal. - Coal, whether or not pulverized, but not agglomerated: 2701.11 - - Anthracite 2701.12 - - Bituminous coal This heading covers the various types of coal and anthracite, whether or not pulverised or agglomerated (ovoids, briquettes, etc.)……….

http://www.stovesonline.co.uk/coal-types.html�

Dagangan:

Nama Barangan : MEDICAMENT CONTAINING VITAMIN

Trade Name : Sulbutiamine 200 Jenama : Live-well



Barangan sesuai diperjeniskan di bawah kod tarif 3004.50 000 sebagai medicament containing vitamin berdasarkan alasan-alasan seperti berikut:

i. Analisis pakar mengesahkan barangan mengandungi vitamin B1 derivative dan 1.6% bahan inorganik yang kebanyakannya terdiri daripada sebatian silika dan sodium.

ii. Berdasarkan maklumat yang dikemukakan oleh pemohon, barangan ini mengandungi

sulbutiamine iaitu sejenis vitamin B1

derivative sebanyak 200 mg.

iii. Perbandingan diantara kandungan nutrien dalam barangan ini dengan dos recommended dietary allowances, RDAs dan human requirements dalam Martindale The Extra Pharmacopeia bagi seorang dewasa adalah seperti berikut:

Vitamin Sulbutiamine

200 (per tablet)

RDAs Pharmacopeia

Thiamine (Vitamin B1

200 mg derivative) 1.1 - 1.4 mg 0.7 - 1.3 mg

iv. Daripada jadual di atas, didapati amaun vitamin yang terkandung di dalam 1 kapsul

sahaja mempunyai dos yang sangat tinggi berbanding dos dalam RDA dan Pharmacopeia. Mengikut arahan pengambilan iaitu 1-3 kapsul (200-600 mg) sehari, pengambilan barangan ini akan membekalkan dos yang jauh lebih tinggi dalam diet harian bagi seorang individu yang normal.

v. Indikasi kegunaan barangan ini adalah untuk rawatan symptomatic treatment of all

forms of asthenia e.g. physical and intellectual overwork, difficulty in concentration, fatigue not overcome by rest, decreased intellectual efficiency and lucidity, especially in the elderly.

vi. Barangan ini telah dibungkus dalam pembungkusan untuk jualan runcit.

vii. Mengikut keterangan dalam laman web Wikipedia;

Sulbutiamine is a synthetic derivative of thiamine (vitamin B1

Although its clinical efficacy is uncertain, it is the only compound used to treat asthenia that is known to selectively target the areas that are involved in the condition. In addition to its use as a treatment for chronic fatigue, sulbutiamine may improve memory, reduce psycho-behavioural inhibition, and improve erectile dysfunction.

)….

viii. Barangan ini tidak mengandungi food ingredient dan tidak sesuai diperjeniskan di bawah heading 21.06 mengikut EN HS 2012 muka surat IV-2106-3 iaitu:

21.06 - Food preparations not elsewhere specified or included. .................


ix. Heading 29.36 juga tidak sesuai bagi barangan ini sebagaimana keterangan dalam

EN HS 2012 muka surat IV-2936-9, yang mengecualikan medicament di bawah heading 30.04 daripada heading 29.36:

EXCLUSIONS

The heading excludes: ……………. (4) Medicaments of heading 30.03 or 30.04.

x. Barangan merupakan sejenis medicinal preparations for use in the internal or external treatment or prevention of human ailments yang sesuai di bawah heading 30.04 liputan EN HS 2012 muka surat Vl-3004-1&2 yang menyatakan seperti berikut:


This heading cover medicaments consisting of mixed or unmixed products, provided they are:

(a) Put up in measured doses or in forms such as tablets, ampoules (for example, re-

distilled water, in ampoules of 1.25 to 10 cm3, for use either for the direct treatment of certain diseases, e.g., alcoholism, diabetic coma or as a solvent for the preparation of injectable medicinal solutions), capsules, cachets, drops or pastilles, medicaments in the form of transdermal administration systems, or small quantities of powder, ready for taking as single doses for therapeutic or prophylactic use.

…………………………………………. (b) In packings for retail sale for therapeutic or prophylactic use. This refers to

products (for example sodium bicarbonate and tamarind powder) which, because of their packing and, in particular, the presence of appropriate indications

(statements of disease or conditions for which they are to used, method of use or application, statement of dose, etc.) are clearly intended for sale directly to users (private persons, hospitals, etc.) without repacking, for the above purposes.

These indications (in any language) may be given by label, literature or otherwise. However, the mere indication of pharmaceutical or other degree of purity is not alone sufficient to justify classification in this heading. ………………

Further, this heading excludes food supplements containing vitamins or mineral salts which are put up for the purpose of maintaining health or well-being but have no indications as to use for the prevention or treatment of any disease or ailment. These products which are usually in liquid form but may also be put up in powder or tablet form are generally classified in heading 21.06 or Chapter 22.

x. Daripada kenyataan-kenyataan di atas berdasarkan packing, kegunaan dan indikasi,

barangan ini sesuai diperjeniskan di bawah kod tarif 3004.50 000 mengikut PDK 2012 sebagaimana berikut:

3004.50 000 - Other medicaments containing vitamins or other products of

heading 29.36

Dagangan:

Nama Barangan : MEDICAMENT CONTAINING VITAMIN

Trade Name : Nervon Tablet



Barangan tersebut sesuai diperjeniskan di bawah kod tarif 3004.50 000 sebagai medicament containing vitamin berdasarkan alasan-alasan seperti berikut:

i. Analisis pakar mengesahkan barangan mengandungi vitamin (B1, B6, B12

) dan 4.5% bahan inorganik yang kebanyakannya terdiri daripada sebatian silika, sodium, magnesium dan klorin.

ii. Berdasarkan maklumat yang dikemukakan oleh pemohon, barangan ini mengandungi vitamin B1 sebanyak 100 mg, vitamin B6 sebanyak 200 mg dan vitamin B12

sebanyak 200 mcg.

iii. Perbandingan diantara kandungan nutrien dalam barangan ini dengan dos recommended dietary allowances, RDAs dan human requirements dalam Martindale Pharmacopeia bagi seorang dewasa adalah seperti berikut:

Vitamin Nervon Tablet (per tablet) RDAs

Martindale Pharmacopei

a Thiamine (Vitamin B1 100 mg ) 1.1 - 1.4 mg 0.7 - 1.3 mg

Pyridoxine (Vitamin B6 200 mg ) 1.3 - 2.0 mg 2 mg

Cyanocobalamin (Vitamin B12 200 mcg ) 2.4 - 2.8 mcg 2 - 3 µg

iv. Daripada jadual di atas, didapati amaun nutrien yang terkandung di dalam 1 tablet sahaja mempunyai dos yang sangat tinggi berbanding dos dalam RDA dan Pharmacopeia. Mengikut arahan pengambilan iaitu 1 tablet diambil sebanyak 2 - 3 kali sehari, pengambilan barangan ini akan membekalkan dos yang jauh lebih tinggi dalam diet harian bagi seorang individu yang normal.

v. Indikasi kegunaan barangan ini adalah untuk rawatan berkaitan neurological and other

disorders associated with disturbance of the metabolic functions influenced by B complex vitamins, including diabetic polyneurophathy, alcoholic peripheral neuritis, polyneurophathy of pregnancy, toxaemia of pregnancy, nausea and vomitting of pregnancy and post-influenzal neuropathies. Penggunaan barangan ini juga disarankan untuk rawatan neuritis and neuralgia of the spinal nerves, especially facial paresis, cervical syndrome, low back pain, ischialgia dan lain-lain.

vi. Barangan ini telah dibungkus dalam pembungkusan untuk jualan runcit.

vii. Maklumat yang terdapat dalam Martindale, The Extra Pharmacopeia menyatakan

sebagaimana berikut;

Muka surat 1277

:

Thiamine is used in the treatment and prevention of thiamine deficiency. It is usually given by mouth, the preferred route, but may also be administered by the intramuscular or intravenous routes. In the treatment of mild chronic thiamine deficiency doses of 5 to 30 mg daily in single or divided doses have been recommended. In severe thiamine deficiency doses of up to 300 mg daily have been given.

Muka surat 1271:

Pyridoxine is used in the treatment and prevention of pyridoxine deficiency states. It is usually given by mouth, the preferred route, but may also be administered by the intramuscular or intravenous routes. Doses of 100 to 400 mg daily have been used in the treatment of sideroblastic anaemias and similar doses have been used to treat certain metabolic disorders. Pyridoxine has also been used to treat seizures due to hereditary syndromes of pyridoxine deficiency or dependency in infants.

Muka surat 1260

:

Vitamin B12 preparations are used in the treatment and prevention of vitamin B12

deficiency…..Cyanocobalamin has been given by mouth in doses of 35 to 150 µg daily.

viii. Barangan ini tidak mengandungi food ingredient dan tidak sesuai diperjeniskan di bawah heading 21.06 mengikut EN HS 2012 muka surat IV-2106-3 iaitu:

21.06 - Food preparations not elsewhere specified or included.

.................


ix. Heading 29.36 juga tidak sesuai bagi barangan ini sebagaimana keterangan dalam EN

HS 2012 muka surat IV-2936-9, yang mengecualikan medicament di bawah heading 30.04 daripada heading 29.36:

EXCLUSIONS

The heading excludes:

…………….

(4) Medicaments of heading 30.03 or 30.04.

x. Barangan merupakan sejenis medicinal preparations for use in the internal or external treatment or prevention of human ailments yang sesuai di bawah heading 30.04 liputan EN HS 2012 muka surat Vl-3004-1&2 yang menyatakan seperti berikut:

This heading cover medicaments consisting of mixed or unmixed products, provided they are:

(a) Put up in measured doses or in forms such as tablets, ampoules (for example, re-distilled water, in ampoules of 1.25 to 10 cm3, for use either for the direct treatment of certain diseases, e.g., alcoholism, diabetic coma or as a solvent for the preparation of injectable medicinal solutions), capsules, cachets, drops or pastilles, medicaments in the form of transdermal administration systems, or small quantities of powder, ready for taking as single doses for therapeutic or prophylactic use.

………………………………………….

(b) In packings for retail sale for therapeutic or prophylactic use. This refers to products

(for example sodium bicarbonate and tamarind powder) which, because of their packing and, in particular, the presence of appropriate indications

(statements of disease or conditions for which they are to used, method of use or application, statement of dose, etc.) are clearly intended for sale directly to users (private persons, hospitals, etc. ) without repacking, for the above purposes.


………………

Further, this heading excludes food supplements containing vitamins or mineral salts which are put up for the purpose of maintaining health or well-being but have no indications as to use for the prevention or treatment of any disease or ailment. These products which are usually in liquid form but may also be put up in powder or tablet form are generally classified in heading 21.06 or Chapter 22.

xi. Daripada kenyataan-kenyataan di atas berdasarkan packing, kegunaan dan indikasi,

barangan ini sesuai diperjeniskan di bawah kod tarif 3004.50 000 mengikut PDK 2012 sebagaimana berikut:

3004.50 000 - Other medicaments containing vitamins or other products of

heading 29.36

Dagangan:

Nama Barangan : NON-AERATED BEVERAGES

Trade Name : Minuman Berperisa EX (Berperisa Nenas)

Jenama : Livita 250ml



Barangan dinamakan sebagai Minuman Berperisa Livita EX (Berperisa Nenas dalam bentuk cecair dan dipek dalam tin bersaiz 250ml. Barangan adalah minuman yang mengandungi vitamin dan antioksida yang dikatakan memberi sumber tenaga dan boleh diminum oleh sesiapa sahaja tanpa mengira faktor umur. Maklumat mengenai barangan berdasarkan label pada tin adalah seperti berikut :-

Nama Produk Livita Minuman Berperisa Nenas Ramuan

Gula, Madu, Taurin (1000mg), Inositol, Niasin, Piridoxin, Riboflavin, Tiamin. Mengandungi kondisioner makanan (asid sitrik, natrium sitrat), bahan pewarna (caramel), bahan pengawet (natrium benzoate), bahan perisa yang dibenarkan dan kafeina.

Maklumat pemakanan

Saiz hidangan: 250 ml Bilangan saiz hidangan setiap tin: 1

Setiap tinl (250 ml)/ Sehidangan Tenaga Karbohidrat Jumlah gula Protein Lemak

184 kcal 43.5 g 42.0 g

0 g 0 g

Niasin Vitamin BVitamin B

1

Vitamin B2

6

20 mg 2.0 mg 2.9 mg 3.6 mg

*NRV 111% 143% 181% 180%

*NRV = Nutrient Reference Value

Gambar Barangan

Berdasarkan maklumat yang dikemukakan, barangan ini mengandungi bahan-bahan seperti berikut:

No. Ingredients Weight (mg/can) 1 Taurine 1000.00 2 Thiamine mononitrate 2.10 3 Riboflavin sodium phosphate 3.26 4 Pyridoxine hydrochloride 3.60 5 Nicotinamide 20.00 6 Inositol 50.00 7 Caffeine Ahydrous 45.00 8 Honey 2000.00 9 Sucrose 42000.00

10 Sodium Benzoate 45.00 11 Citric acid anhydrous 1400.00 12 Sodium citrate 300.00 13 Drink Flavour TMT-1 250.00 14 Drink Flavour TMT-2 500.00 15 Cramael-CN 50.00 16 Treated Water TO 250.00 ml

Analsis pakar mengesahkan sampel berupa cecair jernih berwarna kuning, yang mengandungi air, gula (sukrosa), kafein dan vitamin (B2 dabn B6).

Ketetapan

Barangan sesuai diperjeniskan di bawah kod tarif 2202.90 100 sebagai non-aerated beverages ready for consumption without dilution berdasarkan alasan-alasan berikut:

1) Barangan adalah minuman pemberi tenaga berperisa nenas dan diperkaya dengan vitamin.

2) Analisis pakar mengesahkan barangan ini merupakan sejenis air yang mengandungi

bahan tak meruap (18%), sukrosa, caffeine dan vitamin (B2 dabn B6).

3) Barangan ini boleh diminum terus oleh sesiapa sahaja tanpa mengira peringkat umur.

4) Minuman Livita diperjelaskan seperti berikut :

Lipovitan (リポビタン ripobitan?), marketed in English-speaking countries under the name Libogen and Livita, is an energy drink manufactured by Taisho Pharmaceutical ..............., and its contents has a distinctive bright yellow color. Lipovitan is marketed to alleviate physical and mental fatigue………………

Energy drink dapat diperjelaskan sebagai a type of beverage containing stimulant drugs, chiefly caffeine, which is marketed as providing mental and physical stimulation. They may or may not be carbonated, and generally contain large amounts of caffeine and other stimulants, and many also contain sugar or other sweeteners, herbal extracts and amino acids……

http://en.wikipedia.org/wiki/Help:Installing_Japanese_character_sets�

http://en.wikipedia.org/wiki/Energy_drink�

http://en.wikipedia.org/wiki/Taisho_Pharmaceutical�

http://en.wikipedia.org/wiki/Drink�

http://en.wikipedia.org/wiki/Caffeine�

http://en.wikipedia.org/wiki/Carbonated�


http://en.wikipedia.org/wiki/Sugar�

http://en.wikipedia.org/wiki/Herbal_extracts�

http://en.wikipedia.org/wiki/Amino_acids�


5) Berdasarkan fakta-fakta di atas, barangan ini lebih sesuai diperjeniskan di bawah

heading 22.02 dan mendapat liputan di dalam EN 2012 muka surat lV-2202-1 seperti berikut :

22.02 - Waters, including mineral waters and aerated waters, containing added sugar or other

sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.

2202.10 - Waters, including mineral waters and aerated waters, containing added sugar or

other sweetening matter or flavoured

2202.90 - Other

This heading covers non-alcoholic beverages, as defined in Note 3 to this Chapter, not classified under other headings, particularly heading 20.09 or 22.01. (B) Other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.

This group includes, inter alia :

(1) …………………………………

(2) Certain other beverages ready for consumption, such as those with a basis of milk and

cocoa.

Dagangan:

Nama Barangan : NON-AERATED BEVERAGES Trade Name : Minuman Berperisa Jenama : Livita 150ml



Barangan tersebut sesuai diperjeniskan di bawah kod tarif 2202.90 100 sebagai non-aerated beverages ready for consumption without dilution berdasarkan alasan-alasan seperti berikut:

i. Barangan adalah minuman pemberi tenaga yang berperisa dan diperkaya dengan vitamin.

ii. Analisis pakar mengesahkan barangan ini merupakan sejenis air yang mengandungi mengandungi air, gula (sukrosa), kafein dan vitamin (B2 dan B6

).

iii. Barangan ini boleh diminum terus oleh sesiapa sahaja tanpa mengira peringkat umur.

iv. Mengikut maklumat Wikipedia Livita diperjelaskan seperti berikut:

Lipovitan (リポビタン ripobitan?), marketed in English-speaking countries under the name Libogen and Livita, is an energy drink manufactured by Taisho Pharmaceutical ..............., and its contents has a distinctive bright yellow color. Lipovitan is marketed to alleviate physical and mental fatigue. ……..

v. Berdasarkan maklumat Wikipedia juga, energy drink diperjelaskan seperti berikut:

An energy drink is a type of beverage containing stimulant drugs, chiefly caffeine, which is marketed as providing mental and physical stimulation. They may or may not be carbonated, and generally contain large amounts of caffeine and other stimulants, and many also contain sugar or other sweeteners, herbal extracts and amino acids……

vi. Berdasarkan fakta-fakta di atas, barangan ini sesuai diperjeniskan di bawah heading 22.02 dan mendapat liputan di dalam EN HS 2012 muka surat lV-2202-1 seperti berikut :

22.02 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09. 2202. 90 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured 2202.90 - Other

http://en.wikipedia.org/wiki/Help:Installing_Japanese_character_sets�

http://en.wikipedia.org/wiki/Energy_drink�

http://en.wikipedia.org/wiki/Taisho_Pharmaceutical�

http://en.wikipedia.org/wiki/Drink�


http://en.wikipedia.org/wiki/Carbonated�


http://en.wikipedia.org/wiki/Sugar�




This heading covers non-alcoholic beverages, as defined in Note 3 to this Chapter, not classified under other headings, particularly heading 20.09 or 22.01.

(B) Other non-alcoholic beverages, not including fruit or vegetable juices of

heading 20.09. This group includes, inter alia:

(1) …………………………………

(2) Certain other beverages ready for consumption, such as those with a basis of milk and cocoa.

Dagangan:

Nama Barangan : ALUMINIUM TELESCOPE POLE

Trade Name : Aluminium Telescope Pole Jenama : Aquaez



Barangan yang dinamakan sebagai aluminium telescope handle seperti gambarajah A di bawah adalah berbentuk seperti batang aluminium tube dan diimport dengan 3 panjang diameter yang berbeza seperti di bawah:

31.7 X 0.8 X 2520 mm 28.5 X 0.8 X 2470 mm 25.4 X0.8 X 1300 mm

Gambarajah A

Aluminium Telescope Handle

Gambarajah B

Telescope Pole

Pemasangan aluminium telescope handle dengan 3 diameter yang berbeza akan meningkatkan kepanjangan telescope pole.

Barangan juga didapati mempunyai empat lubang di hujungnya bagi membolehkan pemasangan pelbagai aksesori lain seperti berus dan sebagainya berdasarkan kegunaan-kegunaan yang diperlukan.

Kegunaan barangan adalah sebagai komponen bagi menghasilkan keluaran siap iaitu Aluminium Telescope Pole seperti pada gambarajah B. Berdasarkan maklumat syarikat, barangan yang diimport dengan 3 diameter di atas, masih memerlukan further work iaitu spraying atau semburan cat. Berdasarkan maklumat pemohon, kegunaan Aluminium Telescope Pole pula adalah bagi:

i) For cleaning in-grounds and above ground pools. ii) For aluminium housing accessories & sport related item products.

A)

Locking Cam dan Plastic Hanger

Barangan yang diikrar sebagai plastic hanger dan locking cam seperti gambarajah C pula adalah komponen yang dibuat daripada plastik berbentuk pepejal dan akan dipasang di aluminium telescope handle.

Gambarajah C

Locking Cam

Plastic Hanger

Gambarajah D

Telescope Pole

Diameter bagi locking cam ialah 11cm X 6cm X 4cm manakala diameter bagi plastic hanger ialah 8.5 cm X 4.3 cm X 2.5 cm.

Kedua-dua barangan ini akan dipasang pada aluminium telescope handle seperti gambarajah D. Barangan berfungsi dengan mengunci aluminium pole sekiranya ingin menambah kepanjangan aluminium pole dengan mengetatkan atau memusingkannya.

Barangan aluminium telescope handle, plastic hanger dan locking lam adalah komponen yang akan dipasang bagi menghasilkan telescope pole.

Menurut pemohon, barangan yang diimport adalah parts of swimming pole for process finish goods.

Menurut pemohon, aluminium telescope handle is made of aluminium alloy. Aluminium is good substitution to steel metal as it last longer and lighter weight as supporting material for heavy weighted tools. In comparison to wood, plastic or metal steel made pole, aluminium pole can carry heavier weight and its life span usage is generally longor. It can be widely use as psychical weight supporting tool for many material in extreme environment conditions. Barangan ini sesuai diperjeniskan di bawah kod tarif 7616 .99 900 sebagai Other articles of aluminium; Other berdasarkan alasan-alasan berikut:

Barangan yang diimport terdiri daripada aluminium telescope handle, berserta attachment iaitu plastic hanger dan locking lam sebagai komponen yang digunakan untuk membuat barangan siap iaitu aluminium telescope pole.

Aluminium telescope handle yang diimport telahpun dipotong mengikut panjang

diameter ditetapkan serta mempunyai lubang bagi pemasangan attachment. Barangan hanya memerlukan proses tambahan iaitu semburan cat. Barangan kemudiannya dipasang bersama-sama plastic hanger dan locking lam untuk menjadikan ia berfungsi sebagai telescope pole.

Bagi barangan attachment yang diimport iaitu plastic hanger dan locking lam, kedua-

duanya mempunyai fitting dan locking system, yang akan dipasang kepada aluminium telescope handle melalui proses screwing. Diameter bagi locking cam ialah 11cm X 6cm X 4cm manakala diameter bagi plastic hanger ialah 8.5 cm X 4.3 cm X 2.5 cm.

Fungsi plastic hanger dan locking cam ialah mengunci aluminium telescope pole dan

menyelaraskan kepanjangan pole tersebut.

Barangan memenuhi keperluan EN HS 2012 di bawah heading 7616 muka surat XV- 7616-1 seperti di bawah;

76.16 - Other articles of aluminium

7616.10 - Nails, tacks, staples (other than those of heading 83.05), screws, bolts, nuts,screw hooks, rivets, cotters, cotter-pins, washers and similar articles

- Other : 7616.91 - - Cloth, grill, netting and fencing, of aluminium wire 7616.99 - - Other

The heading covers all articles of aluminium other than those covered by the preceding headings of this Chapter, or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83, or more specifically covered elsewhere in the Nomenclature.

Barangan bukanlah sejenis alluminium tube kerana tube mestilah mempunyai ciri-ciri iaitu sama sepanjang-panjangnya atau along the length. Walaupun barangan diperbuat daripada tube, tetapi barangan sudah mempunyai further work iaitu lubang dan plastic fitting.

Barangan tidak boleh diperjeniskan di bawah heading 7608.20 000 sebagai aluminium

alloy tubes and pipes kerana barangan yang diimport memenuhi ciri-ciri sebagai alluminium telescope pole iaitu dengan 3 diameter berbeza dan mempunyai lubang untuk pemasangan aksesori. Barangan juga diimport bersama-sama attachment plastic hanger dan locking cam bagi memenuhi keperluan spesifik sebagai aluminium telescope pole. Maklumat tentang tube juga diperjelaskan di dalam EN HS 2012 muka surat XV-7608-1 seperti di bawah;

The tubes and pipes of this heading are used for many purposes, e.g., as pipelines for

oil or water, as conduits for electrical wiring, in the manufacture of furniture, heat exchangers, structures.

Dagangan:

Kod Tarif :

Keterangan barangan:

Barang mempunyai nama dagangan sebagai industrial tumble dryer. Ia sebenarnya merupakan dua tumble dryer model T13 yang bertindan. Katalog yang disertakan menunjukkan barang mempunyai dua pintu besar untuk memasukkan kain: satu di atas dan satu di bawah; dan di dalam pintu masing-masing terdapat satu drum besar yang diperbuat daripada stainless steel. Di bahagian tegah barang terdapat dua panel kawalan operasi: satu di kiri dan satu di kanan. Gambar barang adalah seperti berikut :

Spesifikasi barang adalah seperti berikut:

Drum Capacity 2×13 kg / 2 X 27

Drum volume 2×285 l

Industrial drying machine Trade Name : Industrial Clothes Dryer Jenama : Primus Model : T13/13

8451.29 100

Drum diameter 2× Ø760 mm

Number of drums 2

Number of loading doors 2

Drying average 0,2 l/min

Gas heating 2×19,5 kW

Gas connection 2×3 inch

Gas heating2 2×66,5 kBTU/h

Coin meter available

Exhaust 200 mm

Dimensions (H×W×D) 2030×795×1240 mm

Packed dimensions (H×W×D) 2120×880×1325 mm

Volume (packed) 2,5 m3

Net weight 370 kg

Berdasarkan maklumat tambahan yang diperolehi daripada pemohon dan keterangan daripada laman sesawang eHow yang bertajuk How Does a Gas Clothes Dryer Work ?, mesin pengering ini mengeringkan baju melalui udara yang dipanaskan oleh atmospheric gas burner (iaitu heating element). Proses pengering baju secara ringkas adalah seperti berikut:

”Apabila butang ’on’ ditekan, panel kawalan akan memberi arahan untuk membuka gas valve untuk membenarkan gas (i.e. LPG) mengalir ke kawasan ignitor. Api akan dinyalakan apabila gas bertembung dengan ignitor. Api ini akan memanaskan atmospheric gas burner (iaitu heating element) yang kemudiannya akan menyebarkan bahang ke udara dalam drum. Baju yang diputar secara menegak dalam drum akan dikeringkan apabila bertembung dengan udara panas ini. Semasa baju dikeringkan, udara panas akan menjadi lembap dan akan dikeluarkan daripada mesin pengering melalui exhaust system.”

Fakta :

i. Nama dagangan barang ialah Industrial Tumble Dryer. ii. Barang merupakan dua mesin pengering yang bertindan. iii. Kapasiti drum barang adalah 2 x 13 kg. iv. Cara barang mengeringkan baju adalah dengan menggunakan udara yang

dipanaskan oleh heating element (yang dipanaskan dengan menggunakan api yang dihasilkan oleh ignitor. Pengeringan baju bukan dilakukan melalui kuasa centrifugal.

v. Cara drum memutar adalah secara menegak (iaitu ke atas dan ke bawah) dan bukan mendatar.

Berdasarkan fakta-fakta di atas, barang sesuai dijeniskan mengikut GIR 1 dan 6 di bawah kod tarif 8451.29 100, Perintah Duti Kastam 2012 sebagai industrial drying machine berdasarkan alasan-alasan berikut :-

Ketetapan:

i. Nama dagangan barang ialah Industrial Tumble Dryer. ii. Barang merupakan dua mesin pengering yang bertindan. iii. Kapasiti drum barang adalah 2 x 13 kg. iv. Cara barang mengeringkan baju adalah dengan menggunakan udara yang

dipanaskan oleh heating element (yang dipanaskan dengan menggunakan api daripada ignitor. Pengeringan baju bukan dilakukan melalui kuasa centrifugal.

v. Cara drum memutar adalah secara menegak (iaitu ke atas dan ke bawah) dan bukan mendatar.

vi. Barang mendapat liputan di muka surat XVI-8451-1 dan 8451-3 yang menerangkan seperti berikut:

8451.10 - Dry cleaning machines

- Drying machines :

8451.21 - - Each of a dry linen capacity not exceeding 10 kg 8451.29 - - Other This heading covers a wide variety of machines which are used :

(I) For the washing, bleaching, wringing, cleaning, ironing, dyeing, drying or the like

of textile yarns, fabrics or made up textile articles, but excluding household or laundry-type washing machines (heading 84.50).

……………………………………………………………

(D) DRYING MACHINES

These machines are classified here only if they are clearly designed and specialised for the drying of textile yarns, fabrics or made up articles. They are of two main types : those consisting essentially of a closed chamber in which the goods to be dried are subjected to the action of hot air, and those in which fabrics are passed over heated rollers.

vii. Disyorkan supaya ketetapan kastam ruj. KE.HT(96)431/01- 1/ (2624), Jadual B, No. Siri:0241/2013 bertarikh 18 Julai 2013 dibatalkan mengikut Seksyen 10c, Akta Kastam 1967.

KE.HT(96)431/04/(123)

0083/2014

MEDIMESRA CARE MANAGEMENT SDN. BHD.

5-1, JALAN 10/23A, OFF JALAN USAHAWAN, SETAPAK,

53300 KUALA LUMPUR.

Penjualan ruangan/booth untuk pameran syarikat sendiri melibatkan aktiviti pengurusan. Oleh itu ia tertakluk kepada cukai perkhidmatan di bawah ‘Penyediaan Perkhidmatan Pengurusan, Butiran 13 (r), Kumpulan G, Jadual Kedua, Peraturan-Peraturan Cukai Perkhidmatan 1975.




KE.HT(96)431/04/(124)

0084/2014

C.I.S NETWORK SDN BHD

9-1-6 JALAN 3/109F, DANAU BUSINESS CENTRE, DANAU DESA

OFF JALAN KELANG LAMA, 58100 KUALA LUMPUR.

Perkhidmatan EXHIBITION ORGANISER (TRADE & CONSUMER) yang disediakan oleh C.I.S NETWORK SDN BHD adalah tertakluk kepada cukai perkhidmatan di bawah Butiran 13 ‘r’, Subtajuk II, Kumpulan G, Jadual Kedua, Peraturan-Peraturan Cukai Perkhidmatan 1975 iaitu sebagai Perkhidmatan Pengurusan.




Dagangan:

Nama Barangan : PETROLEUM WAX Trade Name : Paraffin Wax


Barangan adalah separa pepejal tanpa warna. Ia berada dalam fasa pepejal pada suhu bilik dan menjadi cecair pada suhu yang lebih tinggi. Secara amnya, barangan digunakan sebagai bahan binaan untuk menyejukkan atau memanaskan bangunan. Berdasarkan maklumat-maklumat dalam MSDS adalah seperti berikut:

Chemical ingredient

Alkanes C16-20

Appearance Colourless semi-solid Boiling range 260oC – 330oC Water solubility Negligible

Barangan ini sesuai diperjeniskan di bawah kod tarif 2712.90 000 (PDK 2012) sebagai other mineral wax berdasarkan alasan-alasan berikut : Analisis pakar mengesahkan barangan mengandungi campuran sebatian alkanes with a chain length of C15 – C21 iaitu terutamanya octadecana (35.3%), nonadecane (25.7%) dan eicosane (11.5%). Barangan juga didapati separa pepejal dan separa cecair. Barangan bukan paraffin wax yang biasanya terdiri daripada ”C20 – C40 alkanes” dan merupakan pepejal pada suhu bilik. Hasil analisis yang dikemukakan juga mendapati oil content dalam barangan adalah sebanyak 4.9%. Barangan boleh digunakan untuk membuat produk-produk seperti lilin, pelincir dan juga sebagai komponen dalam bahan binaan untuk menyejukkan dan memanaskan bangunan. Berdasarkan keterangan dan maklumat diatas, barangan didapati sesuai diperjeniskan di bawah heading 27.12 kerana barangan mendapat liputan dalam EN HS 2012 mukasurat V-2712-1 & 2 seperti berikut:

27.12 - Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.

…………………………..

2712.20 - Paraffin wax containing by weight less than 0.75% of oil

2712.90 – Other

(A) ……(B) ….

The other mineral waxes of this heading (slack wax and scale wax) result from the de-waxing of lubricating oils. They are less refined and have a higher oil content than paraffin wax. Their colour varies from white to light brown. The heading also includes products similar to those referred to in the heading and obtained by synthesis or by any other process (e.g., synthetic paraffin wax and synthetic microcrystalline wax). However, the heading does not include high polymer waxes such as polyethylene wax. These fall in heading 34.04. All these waxes are covered by the heading whether crude or refined, mixed together or coloured. They are used for making candles (especially paraffin wax), polishes, etc., for insulating, dressing textiles, impregnating matches, protection against rust, etc.

Memandangkan barangan mempunyai oil content sebanyak 4.9%, maka barangan lebih sesuai diperjeniskan di bawah kod tarif 2712.90 000 (PDK 2012) seperti berikut:

27.12 - Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax,

ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.

…….……………

2712.90 000 – Other

Dagangan:

Nama Barangan : FITTING FOR FURNITURE Trade Name : MT Ring



Barangan dinamakan sebagai MT Ring yang diperbuat daripada bahan Acrylonitrile Butadiene Styrene (ABS). Ia berbentuk bujur berwarna kelabu berukuran 15.6cm x 6.5cm x 2.3cm Barangan digunakan dalam pembuatan meja model Vertigo. Ia akan dipasang pada bahagian kaki meja yang mempunyai ciri telescopic (extensible or compressible by or as if by the sliding of overlapping sections) kepada kaki meja.

Gambar barangan dan pemasangannya adalah seperti berikut :

Berdasarkan kepada technical drawing yang dikemukakan oleh pemohon, barangan telah dibentuk (designed) untuk dipasang kepada bahagian kaki meja model Vertigo yang mempunyai ciri telescopic supaya kaki meja dapat dilaraskan dengan mudah serta minimal friction between telescopic columns, assuring smooth and stable movement, even when extended to maximum height. Telescoping legs ini dapat dilaraskan di antara 650mm – 1,200mm. Barangan sesuai diperjeniskan di bawah kod tarif 3926.30 000 sebagai fitting for furniture berdasarkan alasan-alasan berikut: 1) Analisis pakar mengesahkan barangan adalah dibuat daripada dibuat daripada bahan

Acrylonitrile Butadiene Styrene (ABS).

2) ABS adalah iaitu sejenis thermoplastic.

3) Berdasarkan kepada technical drawing, barangan telah dibentuk (designed) khusus untuk dipasang pada kaki meja model Vertigo yang mempunyai ciri telescopic.

4) Barangan berfungsi sebagai fitting untuk memudahkan kaki meja dilaraskan mengikut ketinggian yang dikehendaki dengan minimal friction between telescopic columns, assuring smooth and stable movement, even when extended to maximum height.

5) Barangan mendapat liputan dalam EN HS 2012 Vll-3926-1 seperti berikut: 39.26 – Other article of plastics and article of other matrials of heading 39.01 to 39.14.

3926.10 – Office or school suppkies 3926.20 – Article of apparel and clothing accessories (including gloves, mittens and mitts) 3926.30 – Fitting for furniture, coachwork or the like 3926.40 – Statuettes and other ornamental articles 3926.90 – Other

This heading covers articles, not elsewhere specified or included of plastic (as defined in Note 1 to the Chapter) or of other materials of heading 39.01 to 39.14

They include :

(1) ............................

(2) Fitting for furniture, coachwork or the like.

(3) - (12) ................................

Dagangan:

Nama Barangan : FITTING FOR FURNITURE Trade Name : BM Ring



Barangan dinamakan sebagai BM Ring yang diperbuat daripada bahan Acrylonitrile Butadiene Styrene (ABS). Ia berbentuk bujur berwarna kelabu berukuran 17.7cm x 7.3cm x 2.5cm Barangan digunakan dalam pembuatan meja model Vertigo. Ia akan dipasang pada bahagian kaki meja yang mempunyai ciri telescopic (extensible or compressible by or as if by the sliding of overlapping sections) kepada kaki meja.

Gambar barangan dan pemasangannya adalah seperti berikut :

Berdasarkan kepada technical drawing yang dikemukakan oleh pemohon, barangan telah dibentuk (designed) untuk dipasang kepada bahagian kaki meja model Vertigo yang mempunyai ciri telescopic supaya kaki meja dapat dilaraskan dengan mudah serta minimal friction between telescopic columns, assuring smooth and stable movement, even when extended to maximum height. Telescoping legs ini dapat dilaraskan di antara 650mm – 1,200mm. Barangan sesuai diperjeniskan di bawah kod tarif 3926.30 000 sebagai fitting for furniture berdasarkan alasan-alasan berikut:

1) Analisis pakar mengesahkan barangan adalah dibuat daripada dibuat daripada bahan Acrylonitrile Butadiene Styrene (ABS).

2) ABS adalah iaitu sejenis thermoplastic.

3) Berdasarkan kepada technical drawing, barangan telah dibentuk (designed) khusus untuk dipasang pada kaki meja model Vertigo yang mempunyai ciri telescopic.

4) Barangan berfungsi sebagai fitting untuk memudahkan kaki meja dilaraskan mengikut ketinggian yang dikehendaki dengan minimal friction between telescopic columns, assuring smooth and stable movement, even when extended to maximum height.

5) Barangan mendapat liputan dalam EN HS 2012 Vll-3926-1 seperti berikut: 39.26 – Other article of plastics and article of other matrials of heading 39.01 to 39.14.

3926.10 – Office or school suppkies 3926.20 – Article of apparel and clothing accessories (including gloves, mittens and mitts) 3926.30 – Fitting for furniture, coachwork or the like 3926.40 – Statuettes and other ornamental articles 3926.90 – Other

This heading covers articles, not elsewhere specified or included of plastic (as defined in Note 1 to the Chapter) or of other materials of heading 39.01 to 39.14

They include :

(1) ............................

(2) Fitting for furniture, coachwork or the like.

(3) - (12) ................................

Dagangan:

Nama Barangan : VEGETABLE OIL BASE LUBRICANT

Trade Name : PAL XL


Barangan merupakan pelincir berasas minyak yang berkualiti tinggi digunakan untuk mengurangkan torque and drag dalam industri penggerudian minyak (oil drilling industry). Barangan merupakan cecair berminyak berwarna perang yang dipek dalam retail packing iaitu 5-gal (18.9-L) cans dan 55-gal (208- L) drums. Berdasarkan maklumat-maklumat dalam MSDS, composition/ information on ingredient adalah Propylene glycol mono methyl ether, 2-Ethyl hexyl ester, tall oil, fatty acid, Tall oil, Fatty acid esters. Berdasarkan kepada Physical and chemical properties yang terdapat dalam MSDS adalah seperti berikut:

Appearance Liqud pH 6 - 7 Water solubility Slightly Dispersible Odor Characteristics

Barangan ini sesuai diperjeniskan di bawah kod tarif 3403.99 000 sebagai Other lubricating preparations berdasarkan alasan-alasan berikut : Analisis pakar mengesahkan bahawa barangan adalah cecair berminyak berwarna perang terdiri daripada campuran minyak tumbuhan atau terbitannya. Barangan merupakan pelincir berasas minyak yang berkualiti tinggi digunakan untuk mengurangkan torque and drag dalam industri penggerudian minyak (oil drilling industry). Berdasarkan maklumat dan fakta diatas, barangan sesuai diperjeniskan dibawah heading 34.03 kerana ia mendapat liputan di dalam EN HS2012 muka surat VI-3403-1 dan VI-3403-2 seperti berikut:

34.03 - Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals.

..........................

3403.99 - - Other

Provided they do not contain, as basic constituents, 70 % or more by weight of petroleum oils or oils obtained from bituminous minerals (see heading 27.10), this heading includes, inter alia, prepared mixtures of the following types: (A) Lubricating preparations designed to reduce friction between the moving parts

of machinery, vehicles, aircraft or other appliances, apparatus or instruments. Such lubricants usually consist of, or are based on, mIxtures of animal, vegetable or mineral oils, fats or greases, often with additives (e.g., graphite, molybdenum disulphide, talc, carbon blacks, calcium or other metallic soaps, pitch, or rust, oxidation, etc., inhibitors). However, the heading also includes synthetic lubricating preparations based on, for example, dioctyl or dinonyl sebacates, phosphoric esters, polychlorobiphenyls, poly(oxyethylene) (polyethylene glycol) or poly(oxypropylene) (polypropylene glycol). .........

Dagangan:

Nama Barangan : DIAGNOSTIC ULTRASOUND SYSTEM

Trade Name : Aloka Diagnostic Ultrasound System c/w Accessories

Jenama : Hitachi Model : Prosound Alpha6



Berdasarkan keterangan dan katalog barangan di kenali sebagai Diagnostic Ultrasound System. Barangan seperti photo dibawah.

Barangan terdiri daripada komponen utama iaitu panel, keyboard, monitor dan body. Barangan menggunakan kuasa elektrik. Berdasarkan keterangan pemohon Ultrasound System is for healthcare industry. It’s provide obstetrics / gynecology, radiology, surgical, cardiology, urology, vascular, veterinary and other applications. It’s use in hospital and clinic. Ia akan dikendalikan oleh kakitangan perubatan hospital. Antara komponen-komponen yang terdapat pada barangan.

Panel Monitor

Body

Keyboard

Barangan merupakan sebuah medical equipment c/w accessories as: • Realtime Doppler auto trace solfware (SOP-ALPHA6-3) • Free Angular M-Mode function Software (SOP-ALPHA-5) • Physiological Signal Display Unit (PEU-ALPHA-5) • CW Doppler Unit (UCW-ALPHA6) • TDI Analysis Software (SOP-ALPHA6) • Freehand 3D Software (SOP-ALPHA6-37) • UST-9123 Convex Sector Probe • UST-5299 Phased Array Sector Probe • UST-5413 Linear Probe

Barangan terdiri daripada komponen utama iaitu panel, keyboard, monitor dan body. Berdasarkan keterangan pemohon Ultrasound System is for healthcare industry. It’s provide obstetrics / gynecology, radiology, surgical, cardiology, urology, vascular, veterinary and other applications. It’s use in hospital and clinic.

Barangan ini sesuai diperjeniskan di bawah kod tarif 9018.12 000 Perintah Duti Kastam 2012 sebagai ultrasonic scanning apparatus berdasarkan alasan-alasan berikut : Berdasarkan keterangan di atas barangan adalah merupakan sebuah medical equipment yang diimport lengkap dengan accessories. Ia dikenali sebagai diagnostic ultrasound system. Kegunaan Ultrasound System is for healthcare industry. It’s provide obstetrics / gynecology, radiology, surgical, cardiology, urology, vascular, veterinary and other applications. It’s use in hospital and clinic. Barangan memggunakan kuasa elektrik. Barangan mendapat liputan di dalam EN muka surat XVIII-9018-1-9 seperti berikut :

90.18 - Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments (+).

- Electro-diagnostic apparatus (including afparatus for functional exploratory

examination or for checking physiologlcal parameters) : 901 8. 1 1 - - Electro-cardiographs 901 8. 1 2 - - Ultrasonic scanning apparatus ……………………………..

This heading covers a very wide range of instruments and appliances which, in the vast majority of cases, are used only in professional practice (e.g., by doctors, surgeons, dentists, veterinary surgeons, midwives), either to make a diagnosis, to prevent or treat an illness or to operate, etc. Instruments and appliances for anatomical or autoptic work, dissection, etc., are also included, as are, under certain conditions, instruments and appliances for dental laboratories (see Part (11) below). The instruments of the heading may be made of any material (including precious metals). ……………………………………………….. This heading also covers instruments and appliances operated by laser or other light or photon beam processes and ultrasonic instruments and appliances. …………………………………..

(V) OTHER ELECTRO-MEDICAL APPARATUS (xi) Ultrasonic diagnostic equipment used for the representation of organs, e.g., on a

display tube, by means of ultrasonic waves.

Dagangan:

Nama Barangan : PHOSPHORIC ACID Trade Name : Flogard MS 6222



Barangan merupakan campuran cecair (liquid blend), yang dipek dalam 55-gallon (208-liter) non-retunable steel drum. Kegunaan barangan adalah sebagai mild steel corrosion inhibitor untuk meningkatkan perlindungan kakisan dan juga sebagai sumber phosphate dalam program rawatan dalam sistem bekalan air. Berdasarkan maklumat-maklumat dalam MSDS, barangan adalah cecair (liquid) yang berwarna colourless to light yellow. Barangan adalah inorganic acid yang larut dalam air.

Barangan ini sesuai diperjeniskan di bawah kod tarif 2809.20 200 (PDK 2012) sebagai Phosphoric acid berdasarkan alasan-alasan berikut : Analisis pakar mengesahkan bahawa barangan merupakan cecair jernih mengandungi phosphoric acid yang mempunyai nilai pH <1 dan peratusan bahan tidak meruap (non volatile compound) adalah 88.8%. Berdasarkan kepada fakta dan keterangan barangan seperti diatas adalah didapati barangan sesuai diperjeniskan di bawah heading 28.09. Barangan mendapat liputan dalam EN HS 2012 mukasurat VI-2809-1 seperti berikut:

28.09 - Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined. …………………… 2809.20 - Phosphoric acid and polyphosphoric acids

This heading covers diphosphorus pentaoxide, phosphoric acid (orthophosphoric acid or common phosphoric acid), pyrophosphoric (diphosphoric) acid, metaphosphoric and other polyphosphoric acids.

(A) ..........................................

(B) PHOSPHORIC ACID ................................................ Phosphoric acid may be in the form of deliquescent prismatic crystals, but, as it is difficult to preserve in the solid state, it is usually put up in aqueous solutions (e.g., 65%, 90%). The concentrated solution, which remains supersaturated at room temperature, is sometimes known as " syrupy phosphoric acid ". Phosphoric acid is used to prepare concentrated (triple) superphosphates; it is also employed in the textile industries and as a pickling (rust-removing) agent…..

Barangan ini sesuai diperjeniskan di bawah kod tarif 2809.20 200 mengikut PDK 2012 sebagaimana berikut:

28.09 - Diphosphorus pentaoxide; phosphoric acids; polyphosphoric acids, whether or not chemically defined

…………………..

2809.20 200 - - Phosphoric acid

Dagangan:

Nama Barangan : NON-AERATED BEVERAGE

Trade Name : Flavoured Drink Jenama : Livita


Barangan adalah cecair berwarna kuning muda di dalam botol 100ml dan mengikut maklumat pada label pembungkusan, barangan telah diperkaya dengan vitamin B1, B2, B6 dan niasin. Kandungan barangan mengikut Certificate of Analysis adalah seperti berikut:

No Ingredients Weight (mg/100ml) Image

1 Thiamine Mononitrate 2.1

2 Riboflavine Sodium Phosphate 3.26 3 Pyridoxine Hydrochloride 3.6 4 Nicotinamide 20 5 Inositol 50 6 Taurine 1000 7 Anhydrous Caffeine 18 8 Sucrose 16500 9 Citric Acid Anhydrous 615 10 Sodium Benzoate 38 11 DF-MF (Flavour) 90 12 Purified water 100

Ramuan barangan ini berdasarkan label pembungkusan adalah seperti berikut:

Gula, Taurin (1000mg), Inositol, Niasin, Piridoxin, Riboflavin, Tiamin, Kondisioner makanan (asid sitrik), Bahan pengawet (Natrium Benzoat), Bahan perisan yang dibenarkan, Kafeina

Barangan boleh terus diminum dan dikatakan memberi sumber tenaga tambahan. Barangan ini sesuai diperjeniskan di bawah kod tarif 2202.90 100 sebagai non-aerated beverages ready for consumption without dilution berdasarkan alasan-alasan di bawah:

• Barangan adalah minuman pemberi tenaga di dalam botol 100ml dan diperkaya dengan vitamin sedia untuk terus diminum.

• Analisis pakar mengesahkan barangan mengandungi air (17.5%), Sukrosa, Caffeine dan

Vitamin (B2 dan B6) iaitu sejenis persediaan minuman yang boleh terus diminum.

• Barangan mendapat liputan dalam EN HS 2012 mukasurat IV-2202-1 seperti berikut:

22.02 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09. 2202.10 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured 2202.90 - Other This heading covers non-alcoholic beverages, as defined in Note 3 to this Chapter, not classified under other headings, particularly heading 20.09 or 22.01. (A) Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured. This group includes, inter alia: (1) Sweetened or flavoured mineral waters (natural or artificial). (2) Beverages such as lemonade, orangeade, cola, consisting of ordinary drinking water, sweetened or not, flavoured with fruit juices or essences, or compound extracts, to which citric acid or tartaric acid are sometimes added. They are often aerated with carbon dioxide gas, and are generally presented in bottles or other airtight containers. (B) Other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09. This group includes, inter alia: (1) Tamarind nectar rendered ready for consumption as a beverage by the addition of water and sugar and straining. (2) Certain other beverages ready for consumption, such as those with a basis of milk and cocoa.

Dagangan:

Nama Barangan : CARBONATED FLAVOURED DRINK

Trade Name : LIVITA GO


Barangan merupakan cecair jernih berwarna kuning yang di pek dalam bentuk tin bersaiz 250 Mililiter. Berdasarkan label, barangan di katakan sejenis minuman berperisa berkarbonat.(Carbonated Flavoured Drink).

Kandungan bahan bagi barangan berdasarkan label adalah:-

Gula, Taurin(1000 mg), Inositol, Niasin, Pridoxin, Riboflavin. Mengandungi kondisioner makanan(asid sitrik, natrium sitrat), bahan pengawet(natrium benzoat), bahan perisa yang dibenarkan dan kefeina.

Analisis Pakar mengesahkan sampel berupa satu tin berjenama LIVITA GO yang mengandungi 250 mililiter cecair jernih berwarna kuning. Setelah dianalisis, didapati cecair tersebut mengandungi air, gula(Sukrosa), Kafein dan Vitamin yang terdiri daripada Vitamin B2 dan B6. Ini sesuai sebagaimana keterangan EN HS 2012 muka surat IV-2202-1 iaitu:

This heading covers non-alcoholic beverages, as defined in Note 3 to this chapter, not classified under other headings, particularly heading 20.09 or 22.01.

(A) Waters, including ……………………………………….. (B) Other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.

This group includes, inter alia:

(1) Tamarind nectar rendered ready for consumption as a beverage by the addition of water and sugar and straining.

(2) Certain other beverages ready for consumption, such as those with a basis of milk and cocoa.

Barangan tidak sesuai diperjeniskan di bawah 2106.90 800 sebagai food supplements kerana barangan bukan merupakan ekstrak daripada tumbuhan dan kandungan utama barangan bukanlah bahan mineral. Ini sesuai sebagaimana keterangan EN HS 2012 muka surat IV-2106-3 iaitu:

(1)-(15)

(16) Preparations, often referred to as food supplements, based on extracts from plants, fruit concentrates, honey, fructose, etc. and containing added vitamins and sometimes minute quantities of iron compounds. These preparations………………………..

Barangan juga tidak sesuai diperjeniskan di bawah chapter 30 sebagai Pharmaceutical products sebagaimana keterangan EN HS 2012 muka surat VI-30-1 iaitu:- Notes

1. This chapter does not cover:

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, ionic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV).

Barangan mendapat liputan di dalam HS 2012 EN muka surat IV-2202-1 seperti berikut:

2202-Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.

2202.90 – Other

Dagangan:

Nama Barangan : POLYETHYLENE FILM Trade Name : LDPE Sheet (Polyethylene

film) Model : [ thickness not exceeding 10

mil (0.25mm)]


Barangan yang dinamakan sebagai LDPE Sheet (Polyethylene film) merupakan kepingan plastik nipis berwarna coklat muda. Permukaan barangan ini mempunyai texture yang agak kasar. Mengikut keterangan daripada pemohon, barangan yang dikilang adalah dalam bentuk roll berukuran antara 1m hingga 3m panjang dan lebarnya antara 14cm hingga 25cm. Ketebalan barangan ini adalah antara 0.095mm hingga 0.300mm. Barangan ini digunakan ditapak pembinaan sebagai halangan kelembapan dalam proses pembinaan. Kepingan plastik ini diletakkan sebelum konkrit dituang, bertujuan untuk mengelakkan air atau kelembapan konkrit diserap oleh tanah di bawahnya.

Barangan ini sesuai diperjeniskan di bawah kod tarif 3920.10 900 sebagai polyethylene film berdasarkan alasan-alasan berikut:

i. Analisis pakar mengesahkan barangan adalah sejenis polymers of ethylene (polyethylene) dan mempunyai ketebalan 24µm.

ii. Barangan adalah dalam bentuk kepingan nipis yang fleksibel berukuran antara 1m hingga

3m panjang dan lebarnya antara 14cm hingga 25cm. iii. Kepingan plastik ini menepati penjelasan mengenai plastic sheets and films mengikut

keterangan di dalam Note 10 kepada Chapter 39, EN muka surat VII-39-3 seperti berikut : 10. - In headings 39.20 and 39.21, the expression “ plates, sheets, film, foil and strip ” applies only

to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).

iv. Plastic film mengikut maklumat daripada Handbook of Plastics and Elastomers oleh

Charles A Harper lditerangkan seperti berikut : ………….Most films are thermoplastic in nature ……….. films are sold in thicknesses from

½ to 10 mils. Thicknesses in excess of 10 mils are more properly called sheets. v. Berdasarkan laporan pakar ketebalan kepingan plastik ini adalah 24µm; bersamaan

dengan 0.945mil. Oleh itu, berdasarkan maklumat di para iv, barangan ini sesuai sebagai plastic film.

vi. Berdasarkan fakta di atas, barangan ini sesuai di perjeniskan di bawah heading 39.20 dan mendapat liputan di dalam EN 2012 muka surat VII-3920-1 seperti berikut :

39.20 - Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced,

laminated, supported or similarly combined with other materials (+). 3920.10 - Of polymers of ethylene This heading covers plates, sheets, film, foil and strip of plastics (which are not reinforced, laminated, supported or similarly combined with other materials), other than those of heading 39.18 or 39.19. ……………………………………………………………………..…. According to Note 10 to this Chapter, the expression “ plates, sheets, film, foil and strip ” applies only to plates, sheets, film, foil and strip and to blocks of regular geometric shape, whether or not printed or otherwise surface worked (for example, polished, embossed, coloured, merely curved or corrugated), uncut or cut into rectangles (including squares) but not further worked …………………

Dagangan:

Nama Barangan : PLASTIC VALVE Trade Name : Filter Valve


Barangan merupakan injap yang dibuat daripada plastik dan berwarna putih . Hujung saluran injap terdapat jaring penapis yang berfungsi untuk menapis cecair/larutan.Barangan dinamakan filter valve / stop valve.

Gambar 1 : Gambar Filter Valve diambil daripada sampel sebenar. Barangan berbentuk ”finish product” yang membawa maksud sebagai ”ready to install”. Barangan ini khusus digunakan untuk sistem perpaipan pemanas air.

Valve / Injap

Injap paip adalah alat yang digunakan untuk mengawal aliran larutan/cecair. Kawalan injap adalah secara manual iaitu dengan menggunakan tangan dan biasanya diperbuat daripada gangsa, tembaga, metal, keluli, plastik atau campuran bahan-bahan ini. FUNGSI-FUNGSI INJAP.

• Mengawal kadar aliran air • Memberhentikan pengaliran air • Mengubah hala aliran air • Melepaskan udara dari dalam paip dan membolehkan udara masuk ke dalam paip apabila

paip kosong. • Melegakan tekanan dari dalam paip. • Mengurangkan tekanan air • Mmbuang kotoran dari dalam paip air.

Fakta Barangan:

Barangan berupa injap plastik yang hujung salurannya injap dilengkapi jaring penapis.

Ukuran valve :

Ukuran inlet di bahagian hujung air masuk = 1.6 cm

Ukuran inlet di bahagian hujung air keluar = 1 cm

Material barangan daripada : Lihat Lampiran 4 (1).

Polyoxymethylene (POM), is an engineering thermoplastic used in precision parts requiring high stiffness and excellent dimensional stability.

Berfungsi sebagai injap yang menyekat laluan air paip ke sistem pemanas air. Jaring penapis di bahagian hujung pula berfungsi sebagai menapis larutan daripada sebarang bendasing.

Barangan ini sesuai diperjeniskan di bawah no. kod tarif 8481.80 410 sebagai Other valve of plastic with an internal diameter of not less than 1 cm and not more than 2.5 cm , berdasarkan alasan-alasan berikut ;

Ketetapan

Barangan ini berbentuk ”finish product” yang dibuat daripada plastik.Barangan adalah injap jenis lain selain dari safety valve,pressure valve,check valve dan pnumatic valve.Ukuran dalaman diameter adalah tidak kurang daripada 1 cm dan tidak pula melebihi 2.5 cm. Oleh itu no. kod tarif di atas adalah bersesuaian. Perintah Duti Kastam. Berdasarkan Perintah Duti Kastam 2012 muka surat 622, barangan ini sesuai diletakkan dibawah kod tarif 8481.80 410 ;

84.81- Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves.

8481.10 - Pressure-reducing valves

8481.20 - Valves for oleohydraulic or pneumatic transmissions

8481.30 - Check (nonreturn) valves

8481.40 - Safety or relief valves

8481.80 - Other appliances

- - Of iron or steel : - - Of plastics 410 - - - With an internal diameter of not less than 1 cm and not

more than 2.5 cm

Kod tarif di atas adalah sesuai kerana kepala 84.81 adalah merujuk kepada valve.Manakala sub kepala 80.410 merujuk kepada lain-lain jenis valve daripada material plastik dengan ukuran dalaman diameter tidak kurang daripada 1 cm dan tidak melebihi 2.5 cm. Explanatory Note. Barangan ini mendapat liputan dalam EN 2012 di muka surat XVI-8481-1 :

84.81- Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves.

8481.10 - Pressure-reducing valves

8481.20 - Valves for oleohydraulic or……….

8481.30 - Check (nonreturn) valves

8481.40 -Safety or relief valves

8481.80 -Other appliances

8481.90 - Parts

Nota Chapter di muka surat ini menyatakan bahawa :

This heading covers taps, cocks, valves and similar appliances, used on or in _pipes, tanks, vats or the like to regulate the flow (for supply, discharge, etc.),……….

The appliances regulate the flow by opening or closing an aperture (e.g., gate, disc, ball, plug, needle or diaphragm). They may be operated by hand (by means of a key, wheel, press button, etc.),………..

In general, taps, valves, etc., are of base metal or plastics,………

Berdasarkan Nota Chapter di atas,kod tarif 8481.80 410 adalah bersesuaian dengan barangan yang dipohon kerana penerangan nota bab ini menepati ciri-ciri valve di atas.

Dagangan:

Nama Barangan : AIR TEMPERATURE CHANGER

Trade Name : Air Change Dehumidification Jenama : Air Change Model : ACDHUM – 5W



Barangan dikenali sebagai Air-Change Dehumidification Chilled Water / penukar udara penyahlembapan kitaran air dingin, model Acdhum – 5W dan jenama Air Change. Barangan berukuran dimensi lebar 3550 mm, panjang 2490 mm dan tinggi 1990 mm. Barangan merupakan suatu peralatan teknologi yang dikenali sebagai ’sistem penyahlembapan udara’ bagi mengawal kelembapan dan suhu udara dengan tepat . ”Acdhum-5W ” direka untuk mengalirkan keluar udara yang segar dengan ketepatan suhu dan kawalan kelembapan yang tinggi. Barangan digunakan sebagai suatu sistem untuk membekalkan udara yang bersih,kering dan lembap ke premis tertentu yang telah dipasang alat penghawa dingin bagi membantu untuk menstabilkan kadar suhu yang kurang sejuk.

Gambar 1 : Adchum - 5 W Data Teknikal Model – ACDHUM -5 W Supply Air Nominal Flow Rate (L/s) 2400 External Static (Pa) < 200 Compressor Capacity N/A Energy Reclaim# kWr) Precool 31.8 Reheat 31.8 Total 63.6 -------------------------------------------------------------------------------------------------------------------------------- Heat Exchanger Energy Savings

48.4%

Fan Type 3 Phase Direct Couple Motor/Fan - VSD Controlled Weight (kg)

1491

Cara Berfungsi :

Sistem ACDHUM akan menyejukkan dan mengeringkan air dalam udara di luar yang panas dan lembap ke tahap udara yang diset oleh sistem dalam bentuk keadaan semasa yang dikehendaki. (1) Udara di luar yang berkeadaan panas dan lembap akan masuk melalui penapis yang dipanggil ”bag filter”. Udara bersih ini dialirkan ke ”heat exchanger” untuk dinyahlembapan lalu memasuki tray pengering/drain tray bagi menghasilkan udara yang kering. (2) Udara kering melalui gelung penyejuk / cooling coil menyebabkan terhasilnya udara yang lebih sejuk dan kering. (3) Udara dalam ruang ini akan disalur keluar melalui pintasan peredam /bypass damper modulating.Di pintasan ini, udara akan dipanaskan semula. mengikut satu titik suhu yang dikehendaki.Di sini keadaan udara dapat dikawal dengan tepat melalui pintasan peredam. Bagi udara yang berlebihan akan disalurkan semula ke belakang di bahagian heat exchanger sebelum memasuki drain tray semula. (4) Udara panas pada kadar yang dikehendaki tadi akan disalur keluar melalui putaran kipas / SA Fan bagi menghasilkan tenaga.Sumber utama kecekapan tenaga adalah disebabkan penukar haba kerana hanya menggunakan tenaga kipas.

Fakta Barangan:

Barangan berupa suatu peralatan teknologi yang dikenali sebagai ’sistem penyahlembapan udara’ bagi mengawal kelembapan dan suhu udara dengan tepat mengikut kadar yang dikehendaki sebelum disalurkan ke premis bagi membantu fungsi pendingin hawa dan mengisi lompang suhu dan kelembapan kurang sejuk yang dihasilkan oleh sistem pendingin hawa.

Barangan ini dinamakan Air-Change Dehumidification Chilled Water / penukar udara penyahlembapan kitaran air dingin, model Acdhum – 5W dan jenama Air Change.

Barangan ini merupakan ’finish produk’. Berukuran dimensi lebar 3550 mm, panjang 2490 mm dan tinggi 1990 mm. Barangan digunakan sebagai suatu sistem untuk membekalkan udara yang bersih,kering dan lembap ke premis tertentu yang telah dipasang alat penghawa dingin bagi membantu untuk menstabilkan kadar suhu yang kurang sejuk.

Barangan ini sesuai diperjeniskan di bawah no. kod tarif 8415.83 900 sebagai Other machines for changing the temperature and humidity ,berdasarkan alasan-alasan berikut ;

Ketetapan

Pemilihan no.kod tarif berdasarkan Rukun 3(b) dibuat kerana barangan ini menjalankan dua

fungsi iaitu sebagai penapis udara (air filter) yang datang dari arah luar sebelum memasuki heat exchanger.Fungsi kedua adalah sebagai penukar udara sejuk melalui cooling coil untuk disalurkan ke premis.Berdasarkan Rukun 3(b) iaitu fungsi yang lebih utama,seharusnya barangan ini menjalankan fungsi utama sebagai penyejuk udara.

Barangan ini berbentuk ”finish product” yang dibina dengan teknologi khusus untuk menukar kadar suhu dan kelembapan udara bagi menampung kekurangan suhu dingin yang dihasilkan oleh penghawa dingin sesuatu premis. Kod tarif 8415.83 900 sebagaimana yang didakwa oleh pemohon adalah sesuai digunakan kerana no.kod tarif ini merujuk kepada lain-lain jenis mesin yang berfungsi untuk menukar suhu dan kelembapan tetapi tidak menggabungkan unit penyejuk/refrigerating. Perintah Duti Kastam. Berdasarkan Perintah Duti Kastam 2012, barangan ini sesuai diletakkan dibawah kod tarif 8415.83 900 ;

84.15 - Air conditioning machines,comprising a motor-driven fan and elements for changing the temperature and humadity, including those machines in which the humadity cannot be separately regulated.

8415. 10 000 - Windor or wall types,.......... 8415. 20 000 - Of a kind used for person, ....in motoe vehicles

- Other

8415.81 - - Incorporating a refrigerating............ 100 - - - Of.........use in aircraft 200 - - - Of.........use in railway 300 - - - .............use in motor vehicle 900 - - - Other

8415.82 - - Other, incorporating a refrigerating unit: 100 - - - Of.........use in aircraft 200 - - - Of.........use in railway 300 - - - .............use in motor vehicle 900 - - - Other

8415.83 - - Not incorporating a refrigerating unit: 100 - - - Of.........use in aircraft 200 - - - Of.........use in railway 300 - - - .............use in motor vehicle 900 - - - Other

Kod tarif di atas adalah sesuai kerana kepala 84.15 merujuk kepada mesin penyaman udara yang terdiri daripada motor-driven fan dan elemen lain untuk mengubah suhu dan kelembapan.Manakala sub kepala 83.900 pula merujuk kepada jenis-jenis lain mesin di atas tetapi tidak menggabungkan unit penyejuk yang digunakan untuk lain-lain tujuan selain tujuan yang dinyatakan di atas.Dalam kes ini lain-lain tujuan yang dimaksudkan adalah seperti penggunaan alat ini di premis.

Explanatory Note.

Barangan ini mendapat liputan dalam EN 2012 di muka surat XVI-8415-1:

84.15 - Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated(+).

8415.10 - Window or wall types, self-contained or "split-system" 8415.20 - Of a kind used for persons, in motor vehicles

- Other: 8415.81 - - Incorporating a refrigerating unit and a valve for reversal of the

cooling/heat cycle (reversible heat pumps) 8415.82 - - Other, incorporating a refrigerating unit 8415.83 - - Not incorporating a refrigerating unit 8415.90 - Parts

Nota Chapter di muka surat ini menyatakan bahawa : This heading covers certain apparatus for maintaining required conditions of temperature and humidity in closed spaces. The machines may also comprise elements for the purification of air. They are used for air conditioning offices, homes, public halls, ships, motor vehicles, etc., and also in certain industrial installations requiring special atmospheric conditions (e.g., in the textile, paper, tobacco or food industries).

The heading applies only tomachines : (1) Equipped with a motor-driven fan or blower, and

(2) Designed to chane both the temperature (a heating or cooling element or both) and the humidity (a humioifying or drying element or both) of air, and

(3) For which the elements mentioned in (1) and (2) are presented together. In these machines the elements for humidifying or drying the air may be separate from

those for heating or cooling it. However, certain types incorporate only a single unit which changes both the temperature and, by condensation, the humidity of the air. These air conditioning machines cool and dry (by condensation of water vapour on a cold coil) the air of the room in which they are installed or, if they have an outside air intake (damper), a mixture of fresh air and room air. They are generally provided with drip pans to catch the condensate.

Berdasarkan Nota Chapter di atas,no.kod tarif 8415.83 900 adalah bersesuaian dengan barangan kerana penerangan nota bab ini menepati ciri-ciri barangan tersebut.

Dagangan:

Nama Barangan : TONER CARTRIDGE Trade Name : Copier Toner Cartridge Jenama : Ricoh Model : MPC 3000E



Barangan berbentuk seperti sebuah selinder yang berukuran panjang 50 cm dan ukur lilit 22cm.Dibahagian hujung mempunyai penutup yang boleh dibuka untuk mengisi karbon.Barangan ini dikenali sebagai kartrij / Toner Cartridge kosong yang akan dipasang pada mesin pelbagai fungsi seperti mencetak dan menyalin data atau gambar. Barangan berjenama Ricoh, model MP3000E dengan berat bersih toner hitam putih yang boleh diisi dalam kartrij ialah 450 gram.Toner berwarna pula 360 gram/kartrij. Kartrij MPC 3000E didatangkan dalam 4 warna iaitu Cyan,Magenta,Kuning dan Hitam (CMYK).

Gambar 1 : Copier Toner Cartridge Cartridge Toner atau dikenali sebagai laser toner adalah komponen yang digunakan oleh pencetak laser/digital.Kartrij mengandungi serbuk toner,denda,campuran kering zarah plastik,karbon dan pewarna hitam atau lain-lain warna yang dikehendaki bagi menghidupkan imej sebenar di atas kertas. Toner dipindahkan ke atas kertas melalui unit drum penukar elektrostatik dan bersatu di atas kertas dengan penggelek yang telah dipanaskan semasa proses percetakan.Kartrij toner adalah sama dengan kartrij dakwat yang digunakan dalam percetakan inkjet. Barangan berbentuk ”barang siap” untuk dipasang pada mesin Ricoh pelbagai fungsi, model MPC 3000E seperti gambar 2 di bawah.Fungsi mesin seperti mencetak, menyalin dan mengimbas.

http://easttechnology.en.made-in-china.com/productimage/dbnQpBSHbXRY-2f1j00oKVEOzkcblbQ/China-Ricoh-Color-Toner-Mpc3000e-for-Aficio-Mpc-2000-2500-3000.html�

Gambar 2: RICOH MPC3000 DIGITAL FUNGSI COPY/PRINT/SCAN CETAKAN WARNA & HITAM PUTIH SAIZ CETAK A3/A4/A4

Barangan dinamakan kartrij/cartridge bagi mengisi toner mesin digital pothostat pelbagai fungsi sepert mencetak,menyalin dan mengimbas.Toner MPC3000E adalah berwarna hitam.

Fakta Barangan:

Barangan berbentuk ’finish product’.

Fungsi barangan adalah sebagai tabung kartrij untuk mengisi serbuk toner.

Barangan diperbuat daripada plastik.

Terdapat empat warna kartrij iaitu Cyan,Magenta,Kuning dan Hitam (CMYK).

Barangan sesuai diperjeniskan di bawah kod tarif 8443.99 900 sebagai Other parts of printing machinery used for other printing berdasarkan alasan berikut ;

Ketetapan

Barangan merupakan komponen alat ganti bagi mesin penyalin laser.No.kod tarif di atas adalah bersesuaian kerana pada bahagian hujung katrij tersebut terdapat suatu penutup yang berfungsi sebagai ”alatan mekanikal ” dengan menyalur keluar toner apabila mesin ini berfungsi.

Perintah Duti Kastam 2012.

Berdasarkan PDK 2012 di muka surat 631 menyatakan :

84.43 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof(+).

- Printing machinery used for printing by means of plates, cylinders and other

printing components ofheadmg 84.42:

8443.11 000 - - Ofset printing machinery….. 8443.12 000 - - Ofset printing…….. 8443.13 000 - - Other opset printing…..

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8443.14 000 - - Letterpress printing…… 8443.15 000 - - Letterpress printing…… 8443.16 000 - - Flexographic printing…. 8443.17 000 - - Gravure printing…… 8443.19 000 - - Other

- Other printers, copying machines and facsimile machines,

whether or not combined:

8443.91 000 - - Machines which perform two or more of the function of printing,copying or facsimile…….conecting to an data processing machine to a network.

8443.32 000 - - Other,capable connecting to an automatic…… or network 8443.39 000 - - Other

- Parts and accessories :

8443.91 000 - - Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printmg components of heading 84.42

8443.99 000 - - Other :

100 - - - Ink – filled printer cartridge 300 - - - Paper feeders and sorter 400 - - - Parts for facsimile machine 900 - - - Other

No.kod tarif di atas adalah bersesuaian kerana kepala 84.43 merujuk kepada mesin pencetak,mesin penyalin dan mesin fax,sama ada bersekali atau tercurai beserta alat ganti dan eksesori.Manakala pecahan kepala 91.900 pula merujuk kepada lain-lain (other) alat ganti dan eksesori. Berdasarkan kes ini ”other” adalah merujuk kepada kartrij. Explanatory Note 2012. Berdasarkan EN muka surat XVI-8443-1 menyatakan :

84.43 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof(+).

- Printing machinery used for printing by means of plates cylinders and other

printing components of head mg 84.42: 8443.11 -- Offset printing machinery, reel-fed 8443.12 -- Offset printing machinery, sheet-fed, office type (using sheets with one

side not exceeding 22 em and the other side not exceeding 36 em in the unfolded state)

8443.13 -- Other offset printing machinery 8443.14 - - Letterpress printing machinery, reel fed, excluding flexographic printing 8443.15 -- Letterpress printing machinery, other than reel fed, excluding flexographic

printing 8443.16 -- Flexographic printing machinery 8443.17 - - Gravure printing machinery

8443.19 - - Other

- Other printers, copying machines and facsimile machines, whether or not combined:

8443.31 - - Machines which perform two or more of the functions ofprinting, copying

or facsimile transmission, capable of connecting to an automatic data processing machine or to a network

8443.32 - - Other, capable of connecting to an automatic data processing machine or

to a network 8443.39 - - Other -Parts and accessories : 8443.91 - - Parts and accessories of printing machinery used for printing by means

of plates, cylinders and other printmg components of heading 84.42 8443.99 - - Other Nota Bab di muka surat XVI-8443-1 pula menerangkan : This heading covers (1) all machines used for printing by means of the P.lates or cylinders of the previous heading, and (2) other printers, copymg machines and facsinule machines, whether or not combined. (D) Combinations of printers, copying machines or facsimile machines. Machines which perform two or more of the functions of printing, copying or facsimile transmission are generally referred to as multi-functional machines. These machines are capable of connecting to an automatic data processing machine or to a network. PARTS AND ACCESSORIES Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), the heading also covers parts and accessories of the machines of this heading.

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