Kod Tarif :

Barangan berupa satu peralatan yang direkabentuk khusus dinamakan sebagai steam and water analysis system. Ia merupakan sebahagian dari peralatan yang digunakan di dalam loji janakuasa pemperosesan gas dan spesifikasi barangan adalah seperti berikut:

Keterangan barangan:

Imej

Barangan diimport dalam bentuk set lengkap dan dipek dalam skid mengandungi komponen-komponen seperti berikut:

i. Conductivity sensor & transmitter ii. pH sensor & transmitter iii. Sampel coolers iv. VREL @ pressure reducers

v. Back pressure regulator (BPR) vi. Thermal shutoff valve (TSV) vii. Cat Ion column viii. Valves ix. Strainers x. Guages xi. Indicators xii. Junction boxes

230.STEAM AND WATER ANALYSIS SYSTEM Trade Name : Steam and Water Analysis System Jenama : Rosemount Analytical Model : SWAS GPPA & GPPB

9027.80 000

xiii. Tubing

Features Steam and Water Analysis System (SWAS) adalah seperti berikut:

a. Liquid analysis : Superior performance and worry free dependability.

b. Sampling system: Designed with critical components from SENRY such as sample coolers, pressure reducing element, back pressure regulator / relief valve and thermal shut off valve.

c. The analyser Panel: Panel/ racks designed as per the plant requirement. All possible combination, e.g. combination wet and dry section, free standing (open type rack) or walkway type (enclosed section)

d. Complete solution ready to install at site Complete SWAS system duly tubed & wired, in ready to install custom build container shell.

Barangan atau sistem ini terdiri dari 7 sample line yang mana setiap sample line akan melakukan analisis pH dan conductivty ke wap air dan air . Cara analisis dilakukan :

Analisis dilakukan secara on-line yang mana air / wap air akan masuk ke dalam sistem melalui inlet bagi tujuan analisis dilakukan dan seterusnya akan dialirkan keluar dari sistem melalui outlet drain.

Barangan ini dikatakan berfungsi untuk mengawal keseimbangan bahan kimia di dalam air yang terdapat di dalam loji janakuasa dan seterusnya dapat mengurangkan hakisan pada barangan logam.

Keseimbangan bahan kimia di dalam air dapat dikawal dengan melakukan on- line analisis ke atas air dan wap air bagi tujuan menentukan tahap conductavity dan pH pada air dan wap air. Analisis yang dilakukan adalah adalah seperti pH analyzer, cation conductivity analyzer dan specific conductivity analyzer.

Tujuan analisis dilakukan adalah seperti berikut:

pH analysis dilakukan adalah to detect changes that impact the effectiveness of closing and potential corrosion of the boiler tubes.

Conductivity analysis dilakukan adalah to provides an indication of total dissolved solids and susceptibility to scling.

Barangan ini sesuai diperjeniskan di bawah kod tarif 9027.80 000 sebagai other instruments and apparatus berdasarkan alasan-alasan berikut:

i) Barangan berupa satu peralatan yang direkabentuk khusus dinamakan sebagai

steam and water analysis system, diimport dalam bentuk set lengkap.

ii) Peralatan ini merupakan sebahagian dari peralatan yang digunakan di dalam loji janakuasa pemperosesan gas .

iii) Barangan ini berfungsi untuk menentukan tahap conductavity dan pH pada air dan wap air dengan cara melakukan analisis seperti pH analyzer, cation conductivity analyzer dan specific conductivity analyzer pada air dan wap air tersebut.

iv) Berdasarkan lamanweb http://water.epa.gov/type/rsl, conductivity analysis adalah merupakan sebahagian dari chemical analysis iaitu bagi menentukan kandungan total dissolved solids di dalam air dan wap air.

v) Barangan conductivity analyzer yang digunakan untuk menganalisis conductivity air pernah diperjeniskan oleh WCO di bawah subheading 9027.80

vi) Barangan mendapat liputan dalam EN HS 2012 mukasurat XXVI-9027-1 seperti berikut:

90.27 - Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes.

……………………

9027.80 - Other instruments and apparatus

Kod Tarif :

Barangan adalah kabel dengan connector pada satu hujung seperti gambarajah berikut :

Keterangan barangan:

Spesifikasi barangan berdasarkan maklumat yang dikemukakan oleh pemohon adalah seperti berikut

Insulation PVC Insulated

Connector 12pin connector

Voltage 0 – 300V

Conductor Copper

Barangan akan disambung kepada transformer di dalam industri kaca.

Barangan ini sesuai diperjeniskan di bawah kod tarif 8544.42 920 sebagai other plastic insulated electric conductor, fitted with connector, for a voltage not exceeding 1000V berdasarkan alasan-alasan berikut:

• Barangan adalah kabel dengan connector yang diperbuat daripada copper conductor yang ditebat (insulated) PVC dengan Voltage di antara 0 hingga 300V.

• Pemohon mengesahkan bahan penebat adalah bahan PVC iaitu sejenis plastic.

• Barangan akan disambung kepada transformer di dalam industri kaca.

231. PLASTIC INSULATED CABLE FOR VOLTAGE NOT EXCEEDING 1000V Trade Name : High Voltage Electric Cable Jenama : Horn Glass

8544.42 920

• Barangan ini mendapat liputan dalam EN HS 2012 mukasurat XVI-8544-1 hingga XVI-

8544-2 seperti berikut:

85.44 ‑ Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors.

‑ Winding wire:

8544.11 ‑ ‑ Of copper

8544.19 ‑ ‑ Other

8544.20 ‑ Co‑axial cable and other co‑axial electric conductors

8544.30 ‑ Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships

- Other electric conductors, for a voltage not exceeding 1,000 V:

8544.42 - - Fitted with connectors

8544.49 - - Other

8544.60 ‑ Other electric conductors, for a voltage exceeding 1,000 V

8544.70 - Optical fibre cables

Provided they are insulated, this heading covers electric wire, cable and other conductors (e.g., braids, strip, bars) used as conductors in electrical machinery, apparatus or installations. Subject to this condition, the heading includes wiring for interior work or for exterior use (e.g., underground, submarine or aerial wires or cables). These goods vary from very fine insulated wire to thick cables of more complex types.

Non-metal conductors are also covered by this heading.

The goods of this heading are made up of the following elements :

(A) A conductor ‑ this may be single strand or multiple, and may be wholly of one metal or of different metals.

(B) One or more coverings of insulating material ‑ the aim of these coverings

is to prevent leakage of electric current from the conductor, and to protect it against damage. The insulating materials mostly used are rubber, paper, plastics, asbestos, mica, micanite, glass fibre yarns, textile yarns (whether or not waxed or impregnated), varnish, enamel, pitch, oil, etc. In certain cases the insulation is obtained by anodising or by a similar process (e.g., the production of a surface coating of metallic oxides or salts).

……………………………..

The insulated wires, cables, etc., of this heading may be in the form of :

(i) Single or multiple strand insulated wire.

(ii) Two or more such insulated wires twisted together.

(iii) Two or more such insulated wires assembled together in a common insulating sheath.

…………………………………..

Wire, cable, etc., remain classified in this heading if cut to length or fitted with connectors (e.g., plugs, sockets, lugs, jacks, sleeves or terminals) at one or both ends.………………………………..

Kod Tarif :

Barangan berdasarkan permohonan dikemukakan adalah ENEOS Motor Oil ECOSTAGE dipek dalam botol 4 liter.

Keterangan barangan:

Komposisi barangan berdasarkan dokumen sokongan dikemukakan adalah seperti berikut:

Component: Amount(mass %)

BASE OIL

Base Oil

(Group III)

>80

ADDITIVE

Additives for gasoline engine oil

<20

Barangan dipek seperti gambar berikut:

Barangan digunakan sebagai ultralow fuel consumption to protect the environment and superb quietness and maximum friction protection by unique liquid molybdenum (Mo-Dtc).

Berdasarkan laporan pakar, sampel berupa cecair berwarna kuning berbau minyak. Setelah dianalisis, sampel ini didapati terdiri daripada campuran sebatian hidrokarbon seperti docosane,

232. LUBRICATING OILS PREPARATIONS Trade Name : Eneos Motor Oil Ecostage

2710.19 630

tricosane tetracosane dan hexacosane, iaitu berasaskan ”petroleum oil”. Sampel juga didapati mempunyai takat nyala 208.00C dan nilai densiti 0.85 g/cm3

Barangan is lubricating oil, blended with >80% of base oil, which derived from petroleum oil

.

and <20% additives.

Barangan ini sesuai diperjeniskan di bawah kod tarif 2710.19 630 sebagai other lubricating oil, not elsewhere specified or included, containing by weight 70% or more of petroleum oils berdasarkan alasan-alasan berikut :

Barangan merupakan lubricating oil preparations, mengandungi 70% or more of petroleum oils.

Barangan digunakan for friction protection.

Barangan mendapat liputan di bawah heading 27.10 dan subheading 2710.19. EN HS 2012, mukasurat V-2710-1 and V-2710-2 seperti berikut:

“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.

…

2710.19 -- Other

…

(2) Lubricants consisting of mixtures of lubricating oils …”

Kod Tarif :

Berdasarkan risalah, barangan adalah benang putih berkilat, diperbuat daripada 100% rayon yarn dalam bentuk 5000m/cone dan merupakan benang hi-strength.

Keterangan barangan:

Kegunaan rayon threads ini adalah untuk aktiviti jahitan embroidery.

Gambar barangan adalah seperti berikut:

Analisa pakar mengesahkan barangan adalah sesuai dengan single yarn yang terdiri daripada 100% rayon with final z-twist dengan nilai linear density sebanyak 282 desitex. Berat keseluruhan buku benang tersebut adalah 165 gram.

Barangan ini sesuai diperjeniskan di bawah kod tarif 5401.20 900 sebagai ”Sewing Theads of man-made filaments, not put up for retail sale" berdasarkan alasan-alasan berikut:

Mengikut keterangan Note 1 (b) di bawah chapter 54 di muka surat XI-54-1 pula; rayon dimasukkan ke dalam kumpulan artificial fibre iaitu :

Notes.

1.- Throughout the Nomenclature, the term "man-made fibres" means staple fibres and filaments of organic polymers produced by manufacturing processes, either :

(a) By polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, orY chermcal modification of polymers produced_by th1s process (for example, poly(vmyl alcohol) prepared by the hydrolysis ofpoly(vmyl acetate)); or

233. EMBROIDERY THREADS Trade Name : Rayon Embroidery Threads ( Bare Panel Series ) Jenama : MING SHYANG Model : 120D / 2 100% Rayon 5000M

5401.20 900

(b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chenucal modification of natural organic polymers (for example, cellulose, casem and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.

The terms "synthetic" and "artificial", used in relation to fibres, mean: synthetic : fibres as defmed at (a); artificial : fibres as defined at (b). Strip and the like of heading 54.04 or 54.05 are not considered to be man-made fibres.

The terms "man-made", "S).'Ilthetic" and "artificial" shall have the same meanings when used in relation to" textile materials".

Berdasarkan fakta di atas dan mengikut keterangan Section Note 4(A) & 5 kepada Section XI dalam EN di muka surat XI, Sewing threads bukan untuk put up for retail sale adalah:

4 - (A) For the purspose of Chapter 50, 51, 52, 54 and 55 , the expression ”put up for retail sale” in relation to yarn means, subject to the expections in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up :

(a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding : (i). 85 g in the case of silk, waste silk or man-made filament; or

(ii) 125 g in other cases;

5 – For the purspose of heading 52. 04, 54.01 and 55.08, the expression ; sewing thread”means multiple (folded) or cabled yarn :

(a) Put up on supports (for example, reels, tubess) of weight (including support) not exceeding 1,000 g ; (b) Dressed for use as sewing thread; and (c) With a final :Z” twist

Barangan mendapat liputan dalam EN Fifth Edition (2012) Vol. 3 page XI-5401-1

54.01- Sewing thread of man-made filaments, whether or not put up for retail sale.

5401.10 - Of synthetic filaments

5401.20 - Of artificial filaments

This heading covers sewing thread of man-made filaments in the forms and subject to the conditions described in Part (I) (B) (4) of the General Explanatory Note to Section XI.

However, if such thread is within the definition of twine, etc. (see Part (I) (B) (2) of the General

Explanatory Note to Section XI) it is excluded (heading 56.07).

Sewing thread remains in this heading whether or not put up for retail sale or processed as indicated in Part (I) (B) (1) of the General Explanatory Note to Section XL

This heading also excludes single yam and monofilament, even if used as sewing thread (heading 54.02,

54.03, 54.04 or 54.05 as the case may be).

Barangan sewing thread selaras dengan section note 5 dan bukan retail sale kerana tidak memenuhi krateria 4 (a)

Barangan rayon thread yang seakan sama telah dipenjeniskan di bawah kod tarif 5401.20 900 melalui surat penjenisan seperti berikut:

KE.HT(96)431/01-1/(821) bertarikh 28.2.2011

Nama Barangan : Embroidery Threads

Mengikut Perintah Duti Kastam 2012 dagangan diperjeniskan di bawah Kod tarif 5401.20 900

PERINTAH DUTI KASTAM 2012

54.01 Sewing thread of man-made liJ.aments, whether or not put up for retail sale.

5401 .20 - Of artificial filaments

100 - - Put up for retail sale

900 - - Other:

Kod Tarif :

Barangan adalah merupakan sebuah lantai bertindih yang dipasangkan di atas lantai asal. Lantai bertindih ini diperbuat daripada galvanized steel floor panels yang disusun dan dipasangkan di atas galvanized steel pedestals.

Keterangan barangan:

Barangan adalah terdiri daripada Galvanised steel pedestals (gabungan head dan base ) dan cementitious infilled steel panels (bare). Panels boleh dipasang terus di atas pedestal heads dan disusun berpetak-petak bagi membentuk sebuah lantai bertindih.

Gambar barangan adalah seperti di bawah :

234. ACCESS FLOORING SYSTEMS Trade Name : Eco-Access Raised Floor

( Bare Panel Series ) Jenama : Pentens

7308.90 990

Barangan adalah terdiri daripada dua komponen utama iaitu pedestals dan Cementitious infilled panels dan kedua-duanya diperbuat daripada Galvanised steel.

Galvanised steel pedestals mempunyai dua bahagian yang dinamakan sebagai base dan head yang boleh diubah suai ketinggiannya mengikut tinggi lantai yang dikehendaki.

Cementitious infilled steel panels ini dipasang kekal di atas pedestal head dengan screw dan akan menjadi sebuah lantai bertindih setelah siap di pasang

Ruang kosong diantara lantai asal dan lantai bertindih memudahkan pemasangan kabel terutama bila dipasang dalam bilik computer.

Barangan ini sesuai diperjeniskan di bawah kod tarif 7308.90.900 sebagai ”Steel structure panel" seperti yang dinyatakan dalam EN Fifth Edition (2012) Vol. 4 page XV-7308-1 berdasarkan alasan-alasan berikut:

• Berdasarkan fakta 5.2.1 , bahan utama barangan ini adalah galvanised steel

• Berdasarkan fakta 5.2.2 dan 5.2.3 , pedestal dan Cementitious infilled steel dipasang kekal di atas lantai asal dan ketinggian panel pula boleh diubah mengikut tinggi lantai bertindih yang dikehendaki. Oleh itu panel mendapati maksud structure di bawah heading 7308 sebagai ”Structure and parts of structure of iron or steel; plate, rods angle, shapes, section, tubes and the like, prepared for use in structure, of iron or steel”. Ia menepati maksud dalam EN Fifth Edition (2012) Vol. 4 page 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 rivetin &, bolting, welding, etc..............................................................

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

Apart from the structures and parts of structures mentioned in the heading,the heading also includes products such as :

Pit head frames and superstructures; adjustable or telescopic props, tubular props, extensible coffering beams, tubular scaffolding and similar equipment; sluice-gates, piers, jetties and marine moles; lighthouse superstructures; masts, gangways, rails, bulkheads, etc., for ships; balconies and verandahs; shutters, gates, sliding doors; assembled railings and fencing; level-crossing gates and similar bamers; frameworks for greenhouses and forcing frames; large-scale shelving for assembly and permanent installation m shops, workshops, storehouses, etc.; stalls and racks; certain protective barriers for motorways, made from sheet metal or from angles, shapes or sections.

The heading also covers parts such as flat-rolled products, " wide flats " including so-called universal plates, strip, rods, angles, shapes, sections and tubes, which have been prepared (e.g., drilled, bent or notched) for use in structures.

• Mengikut Perintah Duti Kastam 2012 dagangan tepat diperjeniskan di bawah Kod tarif 7308.90.990

PERINTAH DUTI KASTAM 2012

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 .10 000 - Bridges and bridge-sections

7308 .20 000 - Towers and lattice masts

7308 .30 000 - Doors, windows and their frames and thresholds for doors

7308 .40 000 - Equipment for scaffolding, shuttering, propping or pit-propping

7308 .90 - Other

200 - - Corrugated and curved galvanized plattes or sheets prepared for use in conduits, culverts or tunnles

300 - - Perforatedn cable trays

- - Other:

910 - - - GuardrailsOther:

990 - - - Other

Kod Tarif :

Barangan adalah merupakan alat penapis air model MMP 5050

Keterangan barangan:

Berbentuk kekotak dengan saiz 15.7in (W) x 4.6in (D) x 16.4in (H). Berat barangan adalah 5.6 kg.

Dibahagian hadapan terdapat alat kawalan yang merupakan sentuh Skrin. Di bahagian atas barangan terdapat saluran air yang terjuntai. ( Extraction Construction Flexible pipe )

Gambar barangan seperti di bawah

Spesifikasi barangan adalah seperti berikut :

• Model •

MMP-5050 Water Ionizer References

• MMP-5050

Size •

15.7in (W) x 4.6in (D) x 16.4in (H) Weight

• 5.6kg

Rated Voltage •

100-240V a.c 50/60 Hz Power Consumption

• Adjustable from 85 to 375 watts (55 adjustable levels)

Purifier •

TM Filtration Mode Extraction Construction

• Flexible pipe

Display Unit Configuration:o

o 3-phase alkaline water.

o water purification.

o 2-phase acidic water.

o under cleaning.voice.

o filter replacement display.

• pH concentration level display Additional Function

• Electronic extraction construction

Operating Pressure Range 0.1 ~ 0.5MPa

235. WATER PURIFYING MACHINE Trade Name : Water Purifying Machine Jenama : VWA Model : MMP-5050 Water Ionizer

8421.21 000

Feature barangan berdasarkan risalah adalah seperti berikut :

1. Skrin sentuh 2. Panduan suara 3. Peringatan penukaran Filter 4. Aliran air keluar kawalan automatic 5. Fungsi pemeriksaan keselamatan 6. Sistem sentuhan skrin 7. Kececapan tinggi penggunaan elektrik 8. Kuasa elektrik yang stabil 9. Fungsi digital automatic 4 rangkaian 10. Fungsi penutupan air automatic 11. Pencucian aotumatic (RTR) 12. 5,7 atau 9 hibrid Plat Gabungan berjaring dan solid yang diperbuat daripada platinum dan

titanium

Barangan dilengkapi dengan penapis yang mempunyai spesifikasi seperti berikut:

Replacement Water Filter Pack :: Contains set of 2 Filters

Standard replacement filters for the MMP Water Ionizer series - compatible with all units including the MMP-5050, MMP-7070, MMP-7070 Turbo, and MMP-9090 Turbo Extreme. These filters have a 951 gallon cycle (equivalent to 6 months) by the standard of the passing water quantity of 5 gallons per day.

Primary ACF Fibre Active Carbon Filter

This filter filters relatively large suspended matter like rust and dregs, residual chlorine in water, and volatile organic compounds.

The properties of matter such as water temperature water and [hydraulic] pressure can be changed according to where to be installed.

Secondary Composite Ceramic Filter

Barangan dapat menghasilkan OPR negatif yang tinggi dengan tujuan :

• Bertindak sebagai anti-oksida untuk mengurangkan radika-bebas dalam badan • Memperlambatkan penuaan serta memberi khasiat kepada sel-sel badan • Kaya dengan oksigen larut untuk mencegah pembentukan sel-sel barah

Barangan water purifying machine ini sesuai diperjeniskan di bawah kod tarif 8421.21 000 sebagai ”Filtering or Purifying Machinery” seperti yang dinyatakan dalam EN Fifth Edition (2012) Vol.4 Pg XVI-8421-1 dan XVI-8421-2 di bawah kepala 84.21 yang diantara lain menerangkan:

84.21 - Centrifuges, including centrifugal dryers; tiltering or purifying machinery and apparatus for liquids or gases.

- Filtering or purifying machinery and apparatus for liquids :

8421.21 - - For filtering or purifying water

(II) FILTERING OR PURIFYING MACIDNERY AND APPARATUS, FOR LIQUIDS OR GASES

Much of the filtration or purification plant of this headinis purely static equipment with no moving parts. The heading covers filters and purifiers or all types (physical or mechanical, chemical, magnetic, electro magnetic, electrostatic, etc.). The heading covers not only large industrial plant, but also filters tor internal combustion engines and small domestic appliances. The heading does not, however, include filter funnels, milk strainers, vessels, tanks, etc., simply equipped with metallic gauze or other straining material, nor

general purpose vessels, tanks, etc., even if intended for use as filters after insertion of a layer of gravel, sand, charcoal, etc.

In general, filtering machinery and plant of this heading is of two distinct types according to whether it is intended for liquids or gases.

(A) Filtering and purifying machinery, etc., for liquids, including water softeners.

The liquid filters of this group separate solid, fatty, colloidal, etc., particles from a liguid, for example, by passing it through a sheet, membrane or mass of porous material (e.g., cloth, felt, wire cloth, skin, stoneware, porcelain, kieselguhr, sintered metallic powders, asbestos, paper pulp, cellulose, charcoal, animal black, sand). In the treatment of drinking water, some of these materials (e.g., porcelain and charcoal) remove bacteria, etc., in the process of filtration; filters using these materials are therefore sometimes called " water purifiers". .................................................................................................................

It includes, inter alia :

(1) Domestic type water filters. Pressure type domestic filters are designed for fitting to the mains pipes or to the tap, and usually consist of a cylindrical ceramic filtering element enclosed in a metal container. Gravity types are stmilar but often larger. .............................................................................................................

Berdasarkan diskripsi, kegunaan barangan serta penerangan di atas, barangan sesuai diperjeniskan di bawah kod tarif 8421.21.000 yang memperuntukkan : Centrifuges, including centrifugal dryers; Filtering or purifying machinery and apparatus for liquids or gases.

Barangan yang seakan sama telah diperjeniskan di bawah kod tarif 8421.21.000 melalui surat penjenisan KE.HT(96)431/01-1 (617)) bertarikh 07 Mei 2008.

Kod Tarif :

Barangan yang dikenali sebagai Surgical Drapes. Ia berbentuk helaian empatsegi berukuran 330cm (panjang) x 201cm (lebar). Barangan seperti photo dibawah.

Keterangan barangan:

Barangan dikatakan for operation room usage to provide sterile field during operation heart (pembedahan jantung) to cover the patient during operation.

Barangan tersebut akan dipakaikan pada pesakit dimana terdapat satu bahagian yang terbuka untuk pembedahan. Barangan digunakan sebagai pelapik dan menyerap sebarang cecair dari terkena badan pesakit semasa pembedahan.

Analisis pakar mengesahkan bahawa barangan berupa satu kepingan berukuran 300cm x 240cm yang terdiri daripada 5 seksyen. Terdapat tiga jenis bahan berlainan pada barangan tersebut. Dua seksyen berupa plastik lutsinar yang tidak berwarna terdiri daripada polyethylene. Dua seksyen berwarna biru muda terdiri daripada sheet of non-woven polyester fibres. Seksyen ditengah terdiri daripada polyethylene dan sheet of non-woven acetate fibres.

Barangan tidak digunakan secara langsung pada bahagian badan yang terlibat dalam pembedahan. Ianya hanya digunakan sebagai pelapik dan menyerap sebarang cecair dari terkena badan pesakit semasa pembedahan.

236. SURGICAL DRAPES Trade Name : Surgical Drapes Jenama : Multigate Model : 28-563

6307.90 900

Barangan sedia dipek untuk jualan. Barangan adalah jenis pakai buang iaitu single use (disposable).

Barangan ini sesuai diperjeniskan di bawah kod tarif 6307.90 900 sebagai other articles of non-woven berdasarkan alasan-alasan berikut :-

Mengikut analisis pakar, barangan merupakan satu kepingan yang terdiri daripada 5 seksyen dengan 3 jenis bahan berlainan iaitu polyethylene, non-woven polyester fibres dan non-woven acetate fibres. Diperhatikan komponen non-woven melebihi plastik. Fungsi non-woven adalah untuk menyerap cecair supaya tidak mencemari bahagian badan yang lain disamping untuk reinforcing.

Barangan tidak digunakan secara langsung pada bahagian badan yang terlibat dalam pembedahan. Ianya hanya digunakan sebagai pelapik dan menyerap sebarang cecair dari terkena badan pesakit semasa pembedahan.

Berdasarkan fakta dan keterangan diatas barangan sesuai diperjeniskan di bawah heading 6307 berdasarkan keterangan EN.HS 2012 mukasurat XI-6307-1 seperti berikut :

63.07 - Other made up articles, including dress patterns.

6307.90 - Other

This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.

It includes, in particular :

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

8) Flat protective sheets (excluding tarpaulin and ground sheets of heading 63.06).

Barangan yang seakan sama pernah diperjeniskan dibawah kod tariff 6307.90 900 ruj. No. KE.HT(96)431/01-1(1249) bertarikh 15.10.2009.

Barangan tidak sesuai diletakkan dibawah heading 9018 kerana heading tersebut hanya memperuntukkan untuk instrument and appliances used in medical, surgical, dental or veterinary sciences.

Berdasarkan definasi yang diperolehi dari wikipedia appliance may refer to: in medicine and dentistry, custom-fitted appliances to an individual for the purpose of correction of physical or dental problems.

Manakala Instrument merupakan mecchanical implement or tool.

Kod Tarif :

Berdasarkan maklumat yang diterima, barangan yang dikemukakan adalah seperti berikut;

Keterangan barangan:

Product Name Nutrigen LiteYo Yoghurt Drink

Size/Content 230g & 750g Flavour Apple, Strawberry, Japanese Melon, Manggo &

Peach, Mixed Berries. Microbiological Standard

Parameter Specification Method

Lactobascillus Count Min. 1x104 In-House cfu/g

Coliforms Max. 10 cfu/ml In-House

E.coli Absent In-House

Yeast & Mould Max. 10 cfu/ml In-House

Direction for Use Shake well before serving Storage Keep refrigerated at (0-4ºC) Shelf Life 42 days from manufacturing date Packaging HDPE Bottle

Bahan-bahan/ingredients bagi barangan adalah sebagaimana berikut:

Flavour Gambar Ingredients

Strawberry

Water, Milk Solids, Strawberry Juice,Apple Juice,Collagen(from Fish), Acidity Regulator(E330), Live Culture, Sucrose, Stabilizers (E440) and Strawberry Flavour and Colour

237. FLAVOURED YOGURT Trade Name :Yogurt Drink Liteyo Nutrigen Jenama: Nutrigen LiteYo Model : Apple, Strawberry, Japanese Melon, Manggo & Peach, Mixed Berries

0403.10 100

Apple

Water, Milk Solids, Apple Juice Collagen(from fish), Stabilizers ( E440), CLA, Live Cultures, Flavour, Acidity Regulator (E330), Apple Flavour and Colour (E102,E110)

Japanese Melon

Water, Milk Solids, Melon Juice Collagen(From Fish), Sucrose, Live Cultures, Acidity Regulator (Citric Acid, E330), Stabilizers ( E440) Apple Flavour and Colour

Manggo & Peach

Water, Milk Solids, Manggo Puree, Peach Puree,,Collagen (From Fish, Sucrose, Acidity Regulator, Live Cultures, Stabilizers (E440),Manggo Flavour & Peach Flavour

*CLA (Conjugated Linoleic Acid)

Maklumat pemakanan bagi barangan adalah sebagaimana berikut:

i)

Nutrigen LiteYo Yoghurt Drink Strawberry Flavour

Serving size: 230g/750g

Serving per package: 1/3.3

Per Serving (230g) Per 100g Energy 113kcal (472 kJ) 49kcal (205 kJ) Protein 3.5g 1.5g Total Fat Monosaturated FattyAcid Polysaturated Fatty Acid

Saturated Fatty Acid Trans Fatty Acid

0g 0g 0g 0g 0g

0g 0g 0g 0g 0g

Cholesterol 0mg 0mg Carbohydrate 24.8g 10.8g

Total Sugars 18.4g 8.0g Sodium 21mg 9mg CLA - -

ii)

Nutrigen LiteYo Yoghurt Drink Apple Flavour

Serving size: 230g/750g

Serving per package: 1/3.3

Per Serving (230g) Per 100g Energy 113kcal (472 kJ) 49kcal (205 kJ) Protein 3.5g 1.5g Total Fat Monosaturated FattyAcid Polysaturated Fatty Acid

Saturated Fatty Acid Trans Fatty Acid

0g 0g 0g 0g 0g

0g 0g 0g 0g 0g

Cholesterol 0mg 0mg Carbohydrate 24.8g 10.8g

Total Sugars 18.4g 8.0g Sodium 21mg 9mg CLA - -

iii) Serving size: 230g/750g

Nutrigen LiteYo Yoghurt Drink Japanese Melon Flavour

Serving per package: 1/3.3

Per Serving (230g) Per 100g Energy 113kcal (472 kJ) 49kcal (205 kJ) Protein 3.5g 1.5g Total Fat Monosaturated FattyAcid Polysaturated Fatty Acid

Saturated Fatty Acid Trans Fatty Acid

0g 0g 0g 0g 0g

0g 0g 0g 0g 0g

Cholesterol 0mg 0mg Carbohydrate 24.8g 10.8g

Total Sugars 18.4g 8g Sodium 21mg 9mg CLA - -

iv) Serving size: 230g/750g

Nutrigen LiteYo Yoghurt Drink Manggo & Peach Flavour

Serving per package: 1/3.3

Per Serving (230g) Per 100g Energy 113kcal (472 kJ) 49kcal (205 kJ) Protein 3.5g 1.5g Total Fat Monosaturated FattyAcid Polysaturated Fatty Acid

Saturated Fatty Acid Trans Fatty Acid

0g 0g 0g 0g 0g

0g 0g 0g 0g 0g

Cholesterol 0mg 0mg Carbohydrate 24.8g 10.8g

Total Sugars 18.4g 8g Sodium 21mg 9mg CLA - -

Barangan merupakan sejenis makanan (yogurt) yang diperbuat daripada susu yang telah melalui proses fermentation dengan menggunakan live cultures iaitu bakteria Lactobacillus.

Barangan dalam bentuk soft paste dan terdapat dalam pelbagai perisa untuk jualan runcit.

Berdasarkan keterangan di 5.1.2, barangan ini mengandungi air, pepejal susu, live cultures, gula (sucrose), perisa (flavourings), stabilizer dan fruit puree dan jus buah-buahan. Lactic acid yang terdapat dalam barangan terhasil daripada proses fermentasi bakteria ke atas susu.

Barangan menepati definisi mengikut keterangan di bawah:

113.(1) Susu kultur atau susu fermentasi hendaklah hasil yang diperbuat dengan mengkultur susu pasteur, susu steril, susu skim, susu campuran semula, krim pasteur atau krim susu bersama dengan bakteria asid laktik yang sesuai. Ia hendaklah termasuk yogurt, krim kultur atau krim masam.

Akta Makanan 1983, Peraturan-Peraturan Makanan 1985

(2) Susu kultur dan susu fermentasi-

(a) boleh mengandungi kultura hidup mana-mana organisma yang tersebut dalam subperaturan (1);

(b) boleh mengandungi pepejal susu tambahan, bahan pemanis yang dibenarkan, garam dan buah-buahan; dan

(c) hendaklah mempunyai keasidan yang tidak kurang daripada 0.5 peratus dihitung sebagai asid laktik.

(3) Susu kultur dan susu fermentasi boleh mengandungi bahan pewarna yang dibenarkan, bahan pengawet yang dibenarkan dan kondisioner makanan yang dibenarkan.

Yogurt or yoghurt or yoghourt (/ˈjoʊɡərt/ or /ˈjɒɡərt/; other spellings listed below) is a fermented milk product (soy milk, nut milks such as almond milk, and coconut milk can also be used) produced by bacterial fermentation of milk. The bacteria used to make yogurt are known as "yogurt cultures". Fermentation of lactose by these bacteria produces lactic acid, which acts on milk protein to give yogurt its texture and its characteristic tang.

Barangan mendapat liputan di dalam keterangan EN HS 2012 mukasurat I-0403-1 seperti berikut:

04.03 - Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.

0403.10 - Yogurt

0403.90 - Other

This heading covers buttermilk, and all fermented or acidified milk and cream and includes curdled milk and cream, yogurt and kephir. The products of this heading may be in liquid, paste or solid (including frozen) form and may be concentrated (e.g., evaporated or in blocks, powder or granules) or preserved.

Fermented milk of this heading may consist of milk powder of heading 04.02 containing small quantities of added lactic ferments, with a view to its use in prepared meat products or as an additive for animal feed.

Acidified milk of this heading may consist of milk powder of heading 04.02 containing small quantities of added acid (including lemon juice) in crystal form in order to produce curdled milk on reconstitution with water.

Apart from the additives mentioned in the General Explanatory Note to this Chapter, the products of this heading may also contain added sugar or other sweetening matter, flavourings, fruit (including pulp and jams), nuts or cocoa.

Kod Tarif :

Barangan berupa serbuk halus berwarna kekuningan yang didakwa sebagai makanan tambahan dan diberi nama ProSure.Hasil analisa didapati serbuk ini mengandungi campuran asid lemak, mineral, gula, moisture dan protin. Barangan dimuat dalam tin/380 gram atau sachets/37.5 gram.

Keterangan barangan:

Barangan merupakan makanan tambahan bagi seseorang yang mengidap penyakit kanser. Nutrisi ini dapat membekalkan tenaga harian dan membantu dalam membina semula tisu-tisu badan yang hilang akibat risiko penyakit tersebut.

Seseorang yang mempunyai risiko kanser, kadar metabolism terhadap protein,kabohaidrat dan lemak terlalu cepat. Kadar kehilangan tidak dapat ditampung oleh penggantian semula jika menggunakan kaedah konvensional.

Prosure Orange powder ( 380 grams)

Oleh itu ProSure yang merupakan nutrisi yang kaya protein,kabohaidrat dan rendah lemak, mampu menggantikan semula kehilangan nutrisi tersebut agar pesakit dapat menjalankan aktiviti seperti orang normal.

Cara pemakanan.

Produk ini diambil berdasarkan nasihat perubatan. Dos standard yang disyorkan ialah 2 kali sehari dengan kadar 240ml (setelah dibancuh dengan air setiap kali pengambilan).

Cara bancuhan adalah seperti berikut :

-Prosure 75grm (9 sudu besar).

-Campurkan air 100ml

238.PROSURE POWDER ORANGE Trade Name : Prosure Orange Jenama : Abbott

2106.90 800

-Kacau sebati dan minum.

Produk ini tidak sesuai untuk kanak-kanak.

Barangan dinamakan ProSure Orange (perasa orange) dan berfungsi sebagai

makanan tambahan untuk patien yang mempunyai risiko mengidap penyakit

kencing manis.

Makanan tambahan ini mempunyai fungsi untuk mengembalikan tenaga yang

telah hilang akibat kadar metabolisme yang terlalu cepat bagi pengidap penyakit

tersebut.

ProSure diperkaya dengan pelbagai unsur seperti lemak, protein kabohaidrat, gula,mineral dan peratusan jumlah abu.

Sumber protein utama ProSure adalah daripada Calcium Caseinate.

Caseinates adalah sejenis garam daripada Casein yang merupakan salah satu

daripada protein berasaskan susu.

Barangan ini sesuai diperjeniskan di bawah kod tarif 2106.90 800 sebagai Food

supplements , berdasarkan alasan-alasan berikut :

Pemilihan kod tarif di atas adalah sesuai kerana berdasarkan Lampiran 1C

yang disertakan ProSure Orange Powder adalah ”food preparation” yang

berasaskan Caseinate dan Carbohydrates.Sumber protein barangan ini

adalah daripada Calcium Caseinate bukan daripada protein concentrates.

Walaupun kepala 19.01 merujuk kepada ”includes food preparations on the

basic of heading 04.01 thru 04.04”, tetapi ia tidak sesuai kerana sumber

proteinnya daripada Caseinate yang dikelaskan dalam kepala 35.01.Oleh itu

kepala 19.01 tidak boleh digunakan.

Chapter 30 merujuk kepada pharmaceutical products. Chapter Notes 1(a)

di Chapter 30 menyatakan chapter ini tidak meliputi ”foods and beverages”

( dietetic,diabetic or fortified foods, food supplements, tonic beverages

and mineral waters).

Oleh itu sewajarnya barangan ini diletakkan di bawah kepala 21.06 sebagai

Food preparations not elsewhere specified or included dan

sub kepala 90.000 sebagai food supplement.

ProSure adalah sejenis food supplement kerana cara pengambilannya

adalah berdasarkan diskripsi dan nasihat doktor.Pengambilannya hanya

2 kali sehari dibenarkan dan setiap pengambilan hanya dibolehkan sebanyak

240ml setelah dibancuh atau 9 sudu besar powder prosure dicampur

100ml air.

Perintah Duti Kastam.

Berdasarkan PDK 2012, barangan ini sesuai diletakkan di bawah kod tarif

2106.90 800;

2106 Food preparations not elsewhere specified or included.

2106.10 000 - Protein concentrates and textured protein subtances

2106. 90 - Other

100 - - Table cream powders having a basic of milk.

200 - - Seri kaya

300 - - Autolysed yeast extracts

500 - - Preparations for the manufacture of lamonade or other

baverages

600 - - Preparation used for making jellies

700 - - Ice cream powder

800 - - Food supplements

Kod tarif ini adalah sesuai kerana kepala 21.06 adalah merujuk kepada Food

preparations; dan sub kepala 90. 800 adalah merujuk kepada Food suplements

Explanatory Note.

Barangan telah mendapat liputan dalam EN 2012 muka surat IV-2106-1

21.06 Food preparations not elsewhere specified or included.

2106. 10 - Protein concentrates and textured protein substances

2106. 90 - Other

Nota Chapter muka surat yang sama menyatakan;

.........this heading cover :

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

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

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

baverages or food preparations for human consumption.The heading includes

preparations consinsting of mixture of chamicals (organic acid,calcium salt,etc) with

foodstuffs (flour,sugar,milk powder,etc), for incoporation in food preparations either

as in gradientsm or to improve some of their characteristics.

The heading include,inter alia :

(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 pakagings

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).

Kod Tarif :

Barangan berupa selinder yang didakwa sebagai kompressor komersial untuk refrigerator keluaran Danfoss bagi kegunaan industri. Ia dikenali dengan nama Siri NTZ - R404A dan R507. Siri ini direka sebagai kompressor refrigerator tekanan sederhana dan rendah.

Keterangan barangan:

Introduction- Maneurop reciprocating compressors are designed for residential and light

commercial air conditioning applications as well as efrigeration applications.

Barangan ini didakwa oleh syarikat sebagai kompressor komersial untuk kegunaan dalam sistem penyejukan refrigerator dengan kadar suhu sehingga -45 C.

Barangan ini sesuai diperjeniskan di bawah kod tarif 8414.30 990 sebagai Compressor of a kind used in refrigerating equipment, berdasarkan alasan-alasan berikut :

Berdasarkan surat daripada Danfoss Industries Sdn.Bhd, barangan merupakan compressor yang digunakan dalam sistem refrigerater iaitu aplikasi coolroom yang memerlukan suhu sekitar negatif 18 darjah Celcius yang digunakan bagi penyimpanan daging dan hasil laut.

Perintah Duti Kastam.

Berdasarkan PDK 2012, barangan ini sesuai diletakkan di bawah kod tarif

8414.30 990;

84.14 Air or vacum pumps,air or other gas compressors and

fans;ventilating or recycling hoods incoperating a fan,

wheather or not fitted with filters.

239.RECIPROCATING COMPRESSOR Trade Name: Compressor Jenama : Maneurop Danfoss Model : NTZ - R404A - R507

2106.90 800

8414.10 000 - Vacum pumps

8414.20 - Hand- or foot-operated air pumps:

8414.30 - Compressors of a kind used in refrigerating equipment:

100 - - Of a kind used for automotive air conditioners

- - Other:

910 - - - Sealed units for air conditioning machines

990 - - - Other

Explanatory Note.

Barangan seperti mendapat liputan dalam EN 2012 muka surat XVI-8414-1

84.14 Air or vacum pumps,air or other gas compressors and

fans;ventilating or recycling hoods incoperating a fan,

wheather or not fitted with filters.

8414.10 - Vacum pumps

8414.20 - Hand- or foot-operated air pumps:

8414.30 - Compressors of a kind used in refrigerating equipment:

Kod Tarif :

Barangan dinamakan sebagai Surgi Scrub 4%, jenama Steriline. Maklumat barangan seperti berikut:

Keterangan barangan:

Product Name: Surgi Scrub 4% (Citrus)

Appearance: Clear colorless liquid

Odor: Citrus

pH: 5.94

Weight per ml: 1.0485g/ml

Assay

Chlorhexidine Gluconate:

Isopropyl Alcohol

4.731% w/v

4.13% w/v

Barangan mengandungi chlorhexidine gluconate, polyethylene glycol, lauramine oxide, propylene glycol, cetiol HE, isopropyl alcohol, fragrance and purified water.

Physical and chemical properties barangan seperti berikut:

Physical and chemical properties:

Appearance: Straw colour liquid

Odour: Perfume fragrance

Solubility: Soluble

pH: 6.0-7.5 (100%)

Flammability: Non-flammable

Specific gravity:

Approximately 1.0 g/ml

240.SKIN WASH PREPARATIONS Trade Name : Surgi Scrub 4% Jenama : Steriline

3401.30 000

Barangan dipek dalam botol plastik bersaiz 800ml and put up for retail sale.

Barangan digunakan for hygienic, surgical handrub and handwash.

Barangan mengandungi chlorhexidine gluconate (CHG), effective and has fast antimicrobial activity aganst a wide range of known pathogenic organisms including Gram-positive and Gram-negative bacteria, antibiotic resistant bacteria, fungi, yeast, molds and viruses. It has excellent residual activity, preventing microorganism re-growth on gloved hands for up to 6 hours.

Berdasarkan laporan analisis pakar, barangan adalah cecair jernih kekuningan serta berbau wangi yang mengandungi air (82.1%), non-ionic surfactant, polyethylene glycol, isopropyl alcohol dan pewangi (D-limonene).

Barangan merupakan organic surface-active preparations for washing the skin, in the form of liquid.

Menurut Farmasi, barangan ini merupakan sejenis medicated disinfectant.

Chlorhexidine adalah sejenis antiseptic dan disinfektan yang berkesan terhadap pelbagai bakteria. Ianya digunakan untuk membersihkan tangan dan pembasmian kuman sebelum prosedur pembedahan dijalankan.

Barangan mendapat pertimbangan sama di bawah dua heading iaitu heading 30.04 sebagai medicament product, packing for retail sale dan heading 34.01 sebagai organic surface active product and preparations for washing the skin, put up for retail sale.

Barangan ini sesuai diperjeniskan bawah kod tarif 3401.30 000 sebagai organic surface active product and preparations for washing the skin, in the form of liquid and put up for retail sale berdasarkan alasan-alasan berikut :

Barangan mendapat liputan di bawah heading 34.01 dan subheading 3401.30. EN HS 2007, mukasurat VI-3401-1 & VI-3401-2 menerangkan barangan ini dalam liputan heading tersebut seperti berikut:

“34.01 - …organic surface-active preparations for washing the skin, in

the form of liquid ……

3401.30 - Organic surface-active products and preparations for washing the skin, in the form of liquid … and put up for retail sale, …

(III) ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR WASHING THE SKIN, IN THE FORM OF LIQUID OR CREAM AND PUT UP FOR RETAIL SALE, WHETHER OR NOT CONTAINING SOAP

This part includes preparations for washing the skin, in which the active component consists wholly or partly of synthetic organic-surface active agents …, provided they are in the form of liquid … and put up for retail sale. …”

Kod Tarif :

Screen Pack adalah barangan yang berupa seperti cloth.(rujuk gambar) Ia diperbuat daripada stainless steel 316, dan mempunyai lapisan pelindung (coating) daripada bahan stellite atau tungsten carbide. Barangan ini telah ada lubang screw di bahagian hujung (mengikut bentuk) bagi tujuan untuk diletakkan di dalam breaker plate.

Keterangan barangan:

Barangan ini mempunyai ciri-ciri seperti berikut :

Dimension / Shape - Screen pack comes in many shape, most common shape is round, round with ring, oval, rectangle, square and odd shape.

Layers

Screen pack comes in multilayers, most common is 1, 3 and 5 layers.

241.SCREEN PACK Trade Name : Screen Pack for Plastic Extruder Machine

8477.90 000

Screen mesh

Screen mesh specification will depend on the type of plastics used like PP,PE,ABS,PC,PVC etc. Most common specification is from mesh 20 to mesh 500. Every layer is different mesh to achieve correct quality control and molecule orientation.

Mesh Type

Screen pack ini mempunyai pelbagai bentuk mesh seperti hexagon, square and special shape.

Kedudukan screen pack adalah di dalam breaker plate.(rujuk gambar di bawah)

The breaker plate is located between the end of the barrel and the adapter and usually fits into both. The functions of a breaker plate are to:

- Support the screen pack

- Reinforce the screen pack’s action

- Develop back pressure

- Straighten out the spiral flow of the melt caused by the screw

- Serve as a melt seal between the barrel and the adapter

- Help align the barrel and adapter.

Fungsi utama screen pack ini adalah ;

- align (or orientate) the polymer molecules

- filter out foreign matter that may have contaminated the resin in the hopper.

- The screen pack also can help increase back pressure in the barrel and increases mixing.

Barangan sesuai diperjeniskan di bawah kod tarif 8477.90 000 Perintah Duti Kastam 2012 sebagai parts for Plastic Extruder Machine berdasarkan alasan-alasan berikut :

Barangan ini adalah screen pack yang merupakan parts kepada breaker plate yang juga parts kepada Plastic Extruder Machine. Fungsi utama screen pack ini adalah ;.

- align (or orientate) the polymer molecules, yang jatuh di bawah kepala 84.77

- filter out foreign matter that may have contaminated the resin in the hopper, yang jatuh di bawah kepala 84.21

- The screen pack also can help increase back pressure in the barrel and increases mixing, yang jatuh di bawah kepala 84.77.

Oleh kerana terdapat dua kemungkinan heading (kepala) maka GIR 3(b) adalah terpakai iaitu ;

RULE 3

When by application of Rule……

(b) Mixtures, composite….. shall be classified as if they consisted of the material or component which gives them their essential character..

Mengikut laman web http://en.wikipedia.org/wiki/Plastics_extrusion menerangkan bagaimana screen pack dan breaker plate berfungsi adalah ;

At the front of the barrel, the molten plastic leaves the screw and travels through a screen pack to remove any contaminants in the melt. The screens are reinforced by a breaker plate (a thick metal puck with many holes drilled through it) since the pressure at this point can exceed 5000 psi (34 MPa). The screen pack/breaker plate assembly also serves to create back pressure in the barrel. Back pressure is required for uniform melting and proper mixing of the polymer, and how much pressure is generated can be 'tweaked' by varying screen pack composition (the number of screens, their wire weave size, and other parameters). This breaker plate

and screen pack combination also does the function of converting "rotational memory" of the molten plastic into "longitudinal memory".

Kod tarif di bawah kepala 7314.12 000 ditolak kerana barangan yang diimport telah ada lubang screw di bahagian hujung (mengikut bentuk) bagi tujuan untuk diletakkan dan diperkukuhkan di dalam breaker plate. Barangan mendapat liputan di dalam EN muka surat XVI-8477-1, XVI-1 & 2, XV-1, , seperti berikut ;

84.77- Machinery for working rubber or plastics or for the manufacture of

products from these materials, not specified or included elsewhere in this Chapter.

8477.90 – Parts …………………..

Subject to the general provisions regarding the classification of parts (see the General Explanatory), Note to Section XVI), the heading also covers parts of the machine!)' of this heading.

SECTION XVI

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Notes.

I . This Section does not cover: ………………………….

(g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

……………………….

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;

……………………………

Section XV

BASE METALS AND ARTICLES OF BASE METAL

Notes. …………………………….

2.- Throughout the Nomenclature, the expression " parts of general use " means :

(a) Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of

other base metals;

(b) Springs and leaves for springs, of base metal, other than clock or watch springs (beading 9 1 . 14); and

(c) Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06.

Kod Tarif :

Barang yang dinamakan sebagai Sishen Age Perfect Cleansing Gel adalah dalam bentuk cecair tanpa warna. Mengikut pemohon barangan ini merupakan facial cleanser dengan non soap base formulation.

Keterangan barangan:

Berdasarkan Certificate of Analysis yang dikemukakan spesifikasi barangan ini adalah seperti berikut :

Parameters Specifications

Appearance Pourable liquid

Colour Colourless

Odour As reference standard

Barangan ini mengandungi bahan-bahan yang mempunyai fungsi seperti berikut :

Raw Material Function

Perf Allure Care Perfume

Kathon CG/Euxyl K120 Preservative

Green Tea Extract Antioxidant

Lemon Extract Nutrient

Vitamin E Antioxidant

DI Water Diluent

Citric Acid Anhydrous pH adjuster

Emersense Thickener

Glucamate Thickener

Glycerine 99.5% Moisturiser

Vacuum Salt / Sodium chloride

Thickener

242.FACIAL CLEANSING GEL Trade Name : Sishen Age Perfect Cleansing Gel

3401.30 000

Texapon N70 Surfactant

Trilon BD Chelating agent

Regu- age Anti wrinkle

Mitaine CA (S) / Dehyton surfactant

Barangan digunakan sebagai pencuci muka (facial cleansing).

Barangan di pek dalam botol kaca berukuran 120gm.

Barangan ini sesuai diperjeniskan di bawah kod tarif 3401.30 000 sebagai preparations for washing the skin, in the form of liquid, put up for retail sale berdasarkan alasan-alasan berikut:

i. Analisis pakar mengesahkan barangan mengandungi air, surfactant, bahan tidak meruap dan bahan aktif permukaan anionik serta mempunyai nilai pH5.

ii. Kegunaan barangan adalah sebagai pencuci muka. iii. Barangan dipek untuk jualan runcit. Berdasarkan maklumat di atas dan analisis pakar, barangan mempunyai surfactants

yang bertindak sebagai wetting and foaming agent.

iv. Oleh yang demikian, barangan ini lebih sesuai diperjeniskan di bawah heading 34.01 berdasarkan penjelasan di dalam EN HS 2012 muka surat VI-3401-1 dan VI-3401-3 seperti berikut :

34.01 - ……………………………; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; ……………….

- Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent :

3401.11 - - For toilet use (including medicated products)

3401.19 - - Other

3401.20 - Soap in other forms

3401.30 - Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap

(III) ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR WASHING THE SKIN, IN THE FORM OF LIQUID OR CREAM AND PUT UP FOR RETAIL SALE, WHETHER OR NOT CONTAINING SOAP

This part includes preparations for washing the skin, in which the active component consists wholly or partly of synthetic organic-surface active agents (which may contain soap in any proportion), provided they are in the form of liquid or cream and put up for retail sale. Such preparations not put up for retail sale are classified in heading 34.02.

Kod Tarif :

Keterangan barangan:

Barang yang dinamakan sebagai Assaho Feminine Wash adalah dalam benyuk cecair tanpa warna. Mengikut pemohon barangan merupakan pencuci peribadi wanita dengan non soap base formulation.

Spesifikasi barangan berdasarkan Certificate of Analysis yang dikemukakan adalah seperti berikut :

Parameters Specifications

Appearance Clear liquid

Colour Colourless

Odour As reference sample

Barangan ini mengandungi bahan-bahan yang mempunyai fungsi seperti berikut:

Raw Material Function

Perf Soft hygiene Perfume

Kathon CG/Euxyl K120 Preservative

DI Water Diluent

Emersense Thickener

Glycerine 9 Moisturiser

Lactic Acid / Purac HS 90 pH adjuster

Arlasilk Phospholipid Antibacterial agent

243.FEMININE WASH Trade Name : Assaho Feminine Wash

3401.30 000

Texapon N70 T Surfactant

Vacuum Salt /Sodium chloride Thickener

Aloe Vera Powder Moisturiser

Triclosan Antibacterial agent

Barangan digunakan sebagai pencuci untuk feminine area.

Barangan dibungkus dalam botol plastik berukuran 200 ml.

Barangan ini sesuai diperjeniskan di bawah kod tarif 3401.30 000 sebagai preparations for washing the skin, in the form of liquid, put up for retail sale berdasarkan alasan-alasan berikut:

i. Analisis pakar mengesahkan barangan mengandungi air, surfactant, bahan tidak meruap dan bahan aktif permukaan anionik serta mempunyai nilai pH5.

ii. Berdasarkan maklumat di atas dan analisis pakar, barangan mempunyai surfactants yang bertindak sebagai wetting and foaming agent.

iii. Pembungkusan barangan sesuai untuk jualan runcit. iv. Kegunaan barangan adalah sebagai sebagai pencuci bahagian feminin wanita. v. Oleh yang demikian, barangan ini lebih sesuai diperjeniskan di bawah heading 34.01

berdasarkan penjelasan di dalam EN HS 2012 muka surat VI-3401-1 dan VI-3401-3 seperti berikut :

34.01 - ……………………………; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; ………………

- Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent :

3401.11 - - For toilet use (including medicated products)

3401.19 - - Other

3401.20 - Soap in other forms

3401.30 - Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap

(III) ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR WASHING THE SKIN, IN THE FORM OF LIQUID OR CREAM AND PUT UP FOR RETAIL SALE, WHETHER OR NOT CONTAINING SOAP This part includes preparations for washing the skin, in which the active component consists wholly or partly of synthetic organic-surface active agents (which may contain soap in any proportion), provided they are in the form of liquid or cream and put up for retail sale. Such preparations not put up for retail sale are classified in heading 34.02.