barang2 cukai

8/6/2019 Barang2 CUkai

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Dagangan:

1. Cigarettes Containing TobaccoBrand : i. Gudang Garam Nusantara

ii. Leagueiii. Luffman

Kod Tarif (Perintah Duti Kastam 2007):

2402.20.900

Keterangan :

Barangan yang dinamakan rokok yang dikemukakan mempunyai spesifikasi seperti berikut:

JenamaGudang GaramNusantara

LeagueLuffman

Kuantiti per kotak 12 20 20

Filtered Ada Ada Ada

Length of stick 8.4cm 8.4cm 9.3cm

Colour of Stick White White White

Length of Filter 2.2cm 2cm 2cmColour of filter White Brown Brown

Semua barangan mengandungi bahan tumbuhan. Barangan adalah rokok yang berbau tembakau dancara digunakan ialah dengan membakar hujungnya lalu disedut asap melalui bahagian hujung berfilter.

Panel Penetapan Penjenisan telah memutuskan kesemua barangan tersebut sesuai diperjeniskanmengikut GIR 1 di bawah kod tariff 2402.20 900 sebagai cigarettes containing tobaccoberdasarkanalasan-alasan berikut :

a. Laporan oleh pakar mengesahkan kesemua barangan adalah rokok yangmengandungi tembakau (cigarette containing tobacco).

b. Kesemua barangan ini mendapat liputan dalam HS 2007 Explanatory Note mukasuratIV-2402-1 yang menjelaskan seperti berikut:

This heading is restricted to cigars (wrapped or not), cheroots, cigarillos andcigarettes, made of tobacco or of tobacco substitutes. Other smoking tobacco,whether or not containing tobacco substitutes in any proportion, is excluded(heading 24.03).

This heading covers :(1) ..............................................(2) Cigarettes containing tobacco.

Gambar :

Cigarettes Containing TobaccoBrand : i. Gudang Garam Nusantara

ii. Leagueiii. Luffman


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Dagangan:

10. Glue / AdhesiveModel : Techbond L315, Techbond L3315

Techbond L560S, Techbond L2204,L315, L3315, L3052S, L2248, L560S,L563, TS33, L2204, L131, L2247, LE98,

LE97, L2214, LE96, L2255, L2203,PP9047, PC1047, L330AN, FJ361, FJ391,FJ360, FJ390, FJ2400, PF2, T9101,L2255, L300, 067/08, L2256

Brand : TECHBOND

Kod Tarif (Perintah Duti Kastam 2007):3506.91.000

Keterangan :

Barangan merupakan cecair likat berwarna keputihan yang terdiri daripada pelbagai model.

Barangan dibungkus di dalam drum / pail yang mempunyai pelbagai berat iaitu di antara 20kg

30kg

Barangan digunakan sebagai gam dalam industri perabut kayu.

Mesyuarat Panel Penetapan Penjenisan telah memutuskan kesemua barangan tersebut sesuaidiperjeniskan mengikut GIR 1 di bawah kod tariff 3506.91 000 (HS2007) sebagai adhesive basedon polymer of net weight more than 1kgberdasarkan alasan-alasan berikut :

Analisa kimia mengesahkan bahawa kesemua barangan adalah sejenis preparationyang diperbuat daripada copolymer styrene butadiene dan bahan tidak meruap diantara 40% dan 60% serta abu di antara 0.33% dan 23%.

Walaupun barangan ini diberbuat daripada copolymer styrene butadiene, ia tidak

sesuai dipenjeniskan di bawah Chapter 39kerana General Notedi mukasurat VII-39-14 para (b) telah mengecualikan barangan ini.

In addition to the exclusions mentioned in Note 2, the Chapterexcludes:

(a)

(b) Preparations specially formulated for use as adhesives, consisting of polymers orblends thereof of headings39.01 to39.13which, apart from any permitted additions tothe products of this Chapter (fillers, plasticisers, solvents, pigments, etc.), contain otheradded substances not falling in this Chapter (e.g., waxes) and products of headings39.01 to39.13put up for retail sale as glues or adhesives, not exceeding a net weight of1 kg (heading35.06).

Berdasarkan gambar di dalam laporan negeri, barangan dibungkus di dalam drum /pailyang mempunyai pelbagai berat iaitu di antara 20kg 30kg. Maka ianya tidaksesuai sebagai retail sale.

Barangan ini mendapat liputan dalam EN HS 2007 mukasurat VI-3506-1 sepertiberikut:

(A) ..(B) Prepared glues and other prepared adhesives, not covered by a more specific

heading in the Nomenclature, for example:

(1) - (3)


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(4) Preparations specially formulated for use as adhesives, consisting ofpolymers or blends thereof of headings 39.01 to 39.13 which, apartfrom any permItted additions to the products of Chapter 39 (fillers,plasticisers, solvents, pigments, etc.), contain other added substancesnot falling in that Chapter (e.g., waxes).

(5)

Gambar :

- TIADA -


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Dagangan:

11. Hardener for Epoxy ResinTrade Name : Adeka Hardener EH-4360S

Kod Tarif (Perintah Duti Kastam 2007):3824.90.900

Keterangan :

Barangan berupa serbuk berwarna light yellow yang dipek 15kg/drum. Mengikut keterangan MSDS:

i. Barangan sejenis preparationyang mengandungi modified polyamine(>99%) .ii. Melting point: 95-105 C.iii. Barangan adalah bertindak sebagai epoxy resin curing agent atau hardener for epoxy

resindi dalam pembuatan adhesive.

Barangan bukan sejenis single chemicaly defined substances, ianya adalah sejenis chemicalpreparations .Kegunaan barangan adalah sebagai hardener atau curing agent kepada epoxy resin.

Panel Penetapan Penjenisan memutuskan barangan ini sesuai diperjeniskan mengikut GIR 1 di bawahkod tarif 3824.90 900 sebagai other chemical preparation not elsewhere specified or included

berdasarkan alasan seperti berikut :

i) Berdasarkan analisis kimia mengesahkan barangan mengandungi sebatian amine, olehitu tidak sesuai diperjeniskan di bawahheading 39.08 sebagai polymer.

ii) Keterangan dari MSDS yang dikemukakan menyatakan barangan adalah sejenismixtureiaitu sejenis chemical preparationyang terdiri daripada modified polyamine danbukannya separate chemically defined elements or compounds, oleh itu tidak sesuaidiperjeniskan dibawah heading 29.21 sebagai amine function compounds . Barangantidak memenuhi Note 1 to Chapter 29 EN HS2007mukasurat VI-29-1seperti berikut:

Notes.

1.- Except where the context otherwise requires, the headings of this Chapter applyonly to :

(a) Separate chemically defined organic compounds, whether or not containingimpurities;

iii) Berdasarkan keterangan barangan digunakan untuk membuat adhesive based on epoxydimana ianya adalah bertindak sebagai curing agent or hardener. Curing agentmendapat penjelasan di dalam wikipedia the free encylopedia seperti berikut:

Curing (chemistry)Curing is a term in polymer chemistry and process engineering that refers to the

toughening or hardening of a polymer material by cross-linking of polymer chains,brought about by chemical additives, ultraviolet radiation, electron beam or heat. Inrubber, the curing process is also called vulcanization.

Resin curingDespite the wide variety of thermoset resin formulations (epoxy, vinylester, polyester,etc.), their cure behavior is qualitatively identical. The resin viscosity drops initially uponthe application of heat, passes through a region of maximum flow and begins to increaseas the chemical reactions increase the average length and the degree of cross-linkingbetween the constituent oligomers. ...............Cure monitoring methods give a significantinsight to the chemical process and define process actions towards achieving specificquality indices of the cured resin systems.


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iv) Barangan tidak sesuai diperjeniskan di bawah heading 35.06 kerana ia bukansejenis adhesive tetapi bertindak sebagai curing agent atau hardener kepadaepoxy resinuntuk membuat adhesive.

v) Barangan chemical preparations sesuai diperjeniskan mengikut kegunaan atau

fungsinya. Barangan digunakan sebagai curing agent atau hardener untuk epoxyresindan tidak mendapat liputan di bawah mana-mana heading. Barangan sepertiinimendapat liputan di dalam EN HS2007 mukasurat VI-3824-2 seperti berikut:

38.24 - ..chemical products and preparations of the chemical or allied industries

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

included (+).

B) CHEMICAL PRODUCTS AND CHEMICAL OR OTHER PREPARATIONS

This heading covers :

..this heading does not apply to separate chemically defined elements orcompounds.

.

Thechemical or other preparationsare either mixtures (of which emulsions anddispersions are special forms) or occasionally solutions

Gambar :

- TIADA -


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Dagangan:

12. Routing ApparatusTrade Name : Core Routing SwitchBrand : Quidway S8500 & S6500 SeriesModel : S8512 & S6503

Kod Tarif :

8471.41.000 (PDK 1996)8517.62.100 (PDK 2007)

Keterangan :

Barangan adalah berbentuk segi empat yang mempunyai port untuk disambung kepada peralatanlain di dalam sistem internet bagi sesebuah network yang besar. Ia adalah multi-service corerouting switch for core layer of e-government networks, campus networks, education networks andenterprise networks and core layer or aggregation layer of Carriers IP MANs.

Barangan terdiri daripada dua model iaitu:

a. Quidway S8500 Series Model S8512b. Quidway S6500 Series Model S6503

The Quidway S8500 Series 10G multi-service core routing switch is a new-generation highperformance switch. It is extensively applied as the core layer of E-government networks, Campusnetworks, Education networks and Enterprise networks and core layer or aggregation layer ofCarriers IP MANs.

Barangan ini dicipta berlandaskan teknologi 10G, menyokong new generation high-speed 10Gbpsinterface card that provides interconnection between MANs, Campus networks and Data centers toconstruct end-to-end Ethernet, featuring low cost, high performance and reliability to supportabundant services. Furthermore, it provides L2 and L3 wire-speed packet forwarding anddistributed MPLS wire-speed forwarding by its high performance, high density and high reliabilitychassis architecture design. It also provides rich service functions, such as powerful QoS

guarantee, complete security management and high reliability.

Quidway S6500 Series Product features high performance, high port density and high flexibility,applicable to the access, convergence and core layers. The S6500 has the advantage over otherproducts by enhancing network bandwidth, reducing users investment and significantly improvingthe companys solution and product competitiveness. Quidway S6500 series super engineSalience III is a complete new generation engine for S6500 series switches. It delivers much highswitch capacity with XGBUS technology. It also provide abundant optional LPU boards including fullwire-rate GE LPU boards, PoE LPU boards and 10GE LPU boards. Engine Salience III is compliantwith all the traditional LPU boards, and can be applied in all the products including S6503 (4 slots),S6506 (7 slots), and S6506R (8 slots).

Spesifikasi utama barangan ini adalah seperti berikut:

Attributes S6503 S8512

Switching capacity 56 312Gbps 720Gbps

Backplane capacity 840Gbps 1.8Tbps

Packet forwarding speed 41.66 214.27 Mpps 428Mpps

Number of slots 4 14

Number of slots forinterface modules

3 12


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L2 features IEEE802.3 10BASE-TEthernetIEEE802.3u 100BASE-TX Fast

EthernetIEEE 802.3Z 1000BaseXGigabit EthernetIEEE 802.3ae 10 GigabitEthernet standardSupport wire speed forwardingIEEE802.3x flow controlIEEE802.1pIEEE802.1Q

Protocol-based VLAN (IPIPX

and etc)IEEE802.3ad link-aggregation

MAC-based VLANLink-aggregation across boardsLACPGVRP/GMRP/GARPPort mirroringSTP/RSTP/MSTPRRPPBroadcast storm suppressionSelective Q-in-QMiddle frame/Jumbo-framePort auto negotiationIGMP snooping (v1, v2)

4K VLANSuper VLANPVLAN

802.1p priority802.1QSTP/RSTP/MSTPGARP/GVRPIGMP snoopingPort mirroringFlow mirroringLink Aggregation(802.3ad)Cross boards link aggregationLACP802.1xGuest VLAN

Dynamic VLANBroadcast storm suppressionMDI/MDI-X auto negotiationHWTACACSSelected QinQ (Class D interfacemodule supported)

L3 features Routing Protocols: RIPv1/v2,

OSPFIS-ISBGP4

VRRPARP/Local ARP proxyDHCP server/ DHCP relaySuperVLAN/SubVLANIGMP (v1, v2)/PIM-DM,/PIM-SMECMP TracerouteSupports multi-protocols (IP,IPX and etc.)

Supports L2/L3/L4 wire speedforwarding

RIPv1,RIPv2, OSPF, IS-IS,BGPv4Equal Cost Multi Path: 8Policy routingRouting policyVRRPDHCP-RELAYDHCP-SERVERNAT


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QoS 3K ACL capacityCAR with 64kbps granularityStrict Priority QueuingWRR (Weighted Round Robin)

provided through bandwidthSupports priority queue basedon VLAN port, IEEE802.1PSupports up to 8 FIFO, SP,WRR queues for each portRemarking of packets basedon priority:

?Auto classification?Selectable prioritization?DSCP priority? Type of Service (ToS)? IEEE 802.1p Class of

Service (CoS)?IP precedence

Local precedence: physicalport, source/destination MACaddress, VLAN information,Ethernet type, Layer 3protocol, source/destination IPaddress, datagram type, IPLayer 4 protocol, IP Layer 4ports Flows identified throughAccess Control Lists (ACLs)

DiffServEach port supporting 8 priorityqueues.Detailed bandwidth management

with the granularity of 8kCongestion prevention algorithm:WRED and tail dropQueue scheduling algorithms: SP,WRR and SP+WRRTraffic shaping

System architecture Integrated chassis that can beinstalled in a 19-inch rack

Outline dimensions(mm) (WDH)

436 x 450 x 753

Weight (in maximumconfiguration)

100kg

Input voltage(AC) 110-120V/220-240V AC.; 50-60Hz; 9.0A/5.0A

2000W AC power supply module:100~240VAC auto-ranging(50~60Hz)

Output 1200W:100~120VAC;Output 2000W:200~240VAC ;

Max power output ofsingle power module

110-120V/220-240V AC 2000W


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Gambarajah di bawah menunjukkan bagaimana S8500 dan S6500 berhubungan. Baranganberfungsi sebagai alat untuk menerima dan menghantar data melalui internet. Daripada internet,signal akan melalui NE40/80 (net engine core router) dan melalui main backbone switch(S8512) sebagai core routing switchdan seterusnya melalui S6503 sebagai intermediate routing

switch. Signal kemudiannya akan melalui S3026 sebagai routing ethernet switchesdan akhirnyaterus ke komputer di premis yang berkaitan. Sistem ini masih bergantung kepada keperluan dankapasiti yang diperlukan end-user.

Mesyuarat Panel Penetapan Penjenisan memutuskan barangan ini sesuai diperjeniskan mengikutGIR 1 di bawah kod tarif 8471.41 000 (HS2002) / 8517.62 100 (HS2007) sebagai routingapparatus berdasarkan alasan-alasan berikut :-

Barangan adalah peralatan electronic yang digunakan within a Local Area Network(LAN) and/or in conjunction with a telecommunications network.

Iaadalahmultiservicecoreroutingswitchyangberfungsisebagaialatuntukmenerimadanmenghantar data melalui internet ke komputer di premis yang berkaitan iaitu peranti

khususmenjalankantugasroutingandforwardinginformation/datafrominternet

Barangan diimport di dalam complete set yang terdiri daripada S8512 dan S6503sebagai ethernet switching chassis, power supply, PC server, software, interface moduleand accessories.

Cara penggunaan adalah sebagai suatu routing apparatusmenggunakan internet untukagihan kepada beberapa komputer di dalam satu bangunan atau kawasan sepertiresidential areaatau kampus pengajian.

Barangan adalah sejenis routeryang menerima data dari internet dan mengagihkan kekomputer yang berkaitan.


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Barangan mendapat liputan dalam EN seperti berikut :

a) HS 2002 mukasurat 1580 para (4):

- Other digital automatic data processing machines:

8471.41 - - Comprising in the same housing at least a central processing unit andan input and output unit, whether or not combined

8471.49 - - Other, presented in the form of systems

8471.50 - Digital processing units other than those of subheading 8471.41 or8471.49, whether or not containing in the same housing one or two of the followingtypes of unit : storage units, input units, output units.

Apart from central processing units and input and output units, examples of otherunits include:(1) (3) .(4) Control and adaptor units such as those to effect interconnection of the centralprocessing unit to other digital data processing machines or to groups of input or

output units which may comprise visual display units, remote terminal etc.

This category includes routers, bridges and hubs used to control and directcommunications between the machines in a local area networks (LAN), aswell as repeaters which receive, process (by regenerating and retiming) andtransmit data circulating within a LAN system. This category also includeschannel to channel adaptors used to connect two digital systems (eg two LANs) toeach other

b) HS2007 mukasurat XVI-8517-5 para (II) (G)(3):

8517.62 - - Machines for the reception, conversion and transmission orregeneration of voice, images or other data, including switching and routingapparatus

(II) OTHER APPARATUS FOR TRANSMISSION OR RECEPTION OF VOICE,IMAGES OR OTHER DATA, INCLUDING APPARATUS FOR COMMUNICATIONIN A WIRED OR WIRELESS NETWORK (SUCH AS A LOCAL OR WIDE AREA

NETWORK)

(A) (F) .

(G) Other communication apparatus.

This group includes apparatus which allows for the connection to awired or wireless communication network or the transmission orreception of speech or other sounds, images or other data within such anetwork.

Communication networks include, inter alia, carrier-current line systems,digital-line systems and combinations thereof. They may be configured, forexample, as public switched telephone networks, Local Area Networks(LAN), Metropolitan Area Networks (MAN) and Wide Area Networks (WAN),whether proprietary or open architecture.

This group includes :(1) - (2)

(3) Routers, bridges, hubs, repeaters and channel to channel adaptors.


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Gambar :

S6503 S8512

Routing ApparatusTrade Name : Core Routing Switch

Brand : Quidway S8500 & S6500 SeriesModel : S8512 & S6503


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The heading includes :

(C) The oils described in (A) and (B) above to which various substances havebeen added to render them suitable for particular uses, provided theproducts contain by weight 70 % or more of petroleum oils or of oilsobtained 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 :

(2) Lubricants consisting of mixtures of lubricating oils with widely varyingquantities of other products (e.g., products for improving their lubricatingproperties (such as vegetable oils and fats), anti-oxidants, rustpreventives, anti-foam agents such as silicones). These lubricantsinclude compounded oils, oils for heavy duty work, oils blended withgraphite (graphite suspensions in petroleum oils or in oils obtained frombituminous minerals), .

(vi) Lubricating oil yang dikategorikan sebagai heavy oil dijelaskan secara spesifikdalam Perintah Duti Kastam 2007 di bawah kod tarif 2710.19.510 yang

menjelaskan seperti berikut :

27.10 Petroleum oils and oils obtained from bituminousminerals, other than crude; preparations not elsewherespecified or included, containing by weight 70% or more ofpetroleum oils or of oils obtained from bituminousminerals, these oils being the basic constituents of thepreparations; waste oils.

- Petroleum oils and oils obtained from bituminous minerals(other than crude) and preparations not elsewhere specified orincluded, containing by weight 70 % or more of petroleum oils

or of oils obtained from bituminous minerals, these oils beingthe basic constituents of the preparations; other than wasteoils:

2710 .11 - - Light oils and preparations:.

2710 .19 - - Other:

Lubricating oils, other heavy oils and preparations:510 liquid lubricant preparation

Gambar :

- TIADA -


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Dagangan:

14. Cigarettes Containing TobaccoTrade Name : Gudang Garam Surya 16


2402.20.900

Keterangan :

Barangan merupakan gulungan-gulungan kertas berbentuk silinder yang mengandungi tumbuhanyang berbau seperti tembakau.

Barangan adalah gulungan rokok yang dibungkus di dalam satu paket yang berisi enam belasbatang rokok jenama GUDANG GARAM SURYA 16.

Kegunaan barangan adalah untuk dihisap.

Mesyuarat Panel Penetapan Penjenisan telah memutuskan kesemua barangan tersebut sesuaidiperjeniskan mengikut GIR 1 di bawah kod tariff 2402.20 900 sebagai cigarettes containingtobaccoberdasarkan alasan-alasan berikut :

Laporan pakar mengesahkan barangan mengandungi tembakau.

Kesemua barangan ini mendapat liputan EN HS 2007 mukasurat IV-2402-1 sepertiberikut:

This heading is restricted to cigars (wrapped or not), cheroots, cigarillos and cigarettes,made of tobacco or of tobacco substitutes. Other smoking tobacco, whether or notcontaining tobacco substitutes in any proportion, is excluded (heading 24.03).

This heading covers :(1) ..............................................

(2) Cigarettes containing tobacco.

Apart from cigarettes containing only tobacco, this heading also includes those made frommixtures of tobacco and tobacco substitutes, regardless of the proportions of tobacco andtobacco substitutes in the mixture.

Gambar :

Cigarettes Containing TobaccoTrade Name : Gudang Garam Surya 16


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Dagangan:

15. Cigarettes Containing TobaccoTrade Name : i) Gudang Garam Surya 16

ii) Sampoerna Merah (Mild)


2402.20.900

Keterangan :

Barangan adalah gulungan rokok yang dibungkus di dalam satu paket yang berisi enam belasbatang rokok jenama Gudang Garam Surya 16 dan Sampoerna Merah Mild.


Laporan pakar mengesahkan kesemua barangan mengandungi tembakau.

Dagangan adalah rokok yang berbau tembakau dan cara digunakan dengan membakar

hujungnya lalu disedut asap melalui bahagian hujung




Apart from cigarettes containing only tobacco, this heading also includes those made frommixtures of tobacco and tobacco substitutes, regardless of the proportions of tobacco andtobacco substitutes in the mixture.

Gambar :

Cigarettes Containing TobaccoTrade Name : i) Gudang Garam Surya 16

ii) Sampoerna Merah (Mild)


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Dagangan:

16. Hydrolysed Whey ProteinTrade Name : Hydrolysed Whey Protein (HWP 205)Brand : HWP 205


3504.00.000

Keterangan :

Barangan bentuk serbuk (powder) berwarna kuning cair /beigedan dibungkus dalam saiz standard 20kgsatu bungkusan

Komposisi barangan adalah 81.1% Protein (TN x 6.55), 84.5 Protein (dry basis)(TN x 6.55), 6.5% Freeamino acidsdan 1,010mg/100g Sodium.

Barangan mengandungi rantaian asid amino (BCAAs) yang tinggi untuk perkembangan danpenyembuhan tisu.

Barangan adalah bahan mentah yang digunakan sebagai ramuan (ingredient) di dalam pembuatannutritional drinkssyarikat pembeli

Mesyuarat Panel Penetapan Penjenisan telah memutuskan barangan tersebut sesuai diperjeniskanmengikut GIR 1 di bawah kod tarif 3504.00 000 (HS 2007) sebagai hydrolysed whey proteinberdasarkan alasan-alasan seperti berikut:

Berdasarkan laporan analisis pakar yang mengesahkan barangan adalah serbuk halus berwarnakrim yang mengandungi:

Protein 72.4%Bahan Inorganik 5.7% ( terutama natrium dan kalium)Tidak mengandungi gula

Berdasarkan proses pengilangan, barangan Whey Protein Concentrateakan reconstituted andhydrolysed with enzyme sebelum dipanaskan pada suhu tertentu dan spray dried serta

dibungkus. Ini bermakna barangan telah melalui proses hydrolysed menjadikan ia hydrolysedproteinyang memenuhi definasi peptone.

Mengikut Product Bulletin, barangan dibungkus di dalam multiwall bag that incorporates moisturebarrier and inner polyethylene bag liner. Setiap beg adalah seberat 20kg.

Barangan ini mendapat liputan dalam EN HS 2007 mukasurat VI-3504-1 seperti berikut:-

35.04 - Peptones and their derivatives; other protein substances and their derivatives, notelsewhere specified or included; hide powder, whether or not chromed.


(A) Peptones and their derivatives.

(I) Peptones are soluble substances obtained when proteins are hydrolysed orsubmitted to the action of certain enzymes(pepsin, papain, pancreatin, etc.). They areusually white or yellowish powders and, being very hygroscopic, they are normallypacked in airtight containers. Peptones may also be in solution. The main varieties aremeat peptones, yeast peptones, blood peptones and casein peptones.

They are used in pharmacy, in food preparations, for bacterial cultures, etc.

Gambar :- TIADA


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Dagangan:

17. Cigarettes Containing TobaccoTrade Name : i) Matisse Merah

ii) Matisse Menthol


2402.20.900

Keterangan :

Barangan berbentuk silinder dan merupakan gulungan-gulungan kertas yang mengandungi hirisantumbuhan yang berbau seperti tembakau.

Kegunaan barangan adalah untuk dihisap dengan membakar hujungnya lalu disedut asap melaluibahagian hujung berfilter.

Laporan daripada agensi pakar mengesahkan barangan mengandungi gulungan kertas yang berisibahan tumbuhan yang disahkan tembakau. Kesemua kertas tersebut bersesuaian dengan cigarettecontaining tobacco

Panel Penetapan Penjenisan telah memutuskan kesemua barangan tersebut sesuai diperjeniskan

mengikut GIR 1 di bawah kod tariff 2402.20 900 sebagai cigarettes containing tobaccoberdasarkan alasan-alasan berikut :

i. Analisis pakar mengesahkan bahawa kesemua gulungan kertas adalah rokok yangmengandungi tembakau (cigarettes containing tobacco).

ii. Kesemua barangan ini mendapat liputan di dalam EN HS 2007 mukasurat IV-2402-1seperti berikut :

This heading is restricted to cigars (wrapped or not), cheroots, cigarillos and cigarettes, made

of tobacco or of tobacco substitutes. Other smoking tobacco, whether or not containing

tobacco substitutes in any proportion, is excluded (heading 24.03).


(1) ..............................................(2) Cigarettes containing tobacco.

Apart from cigarettes containing only tobacco, this heading also includes

those made from mixtures of tobacco and tobacco substitutes, regardless of

the proportions of tobacco and tobacco substitutes in the mixture.

Gambar :

Cigarettes Containing TobaccoTrade Name : i) Matisse Merah

ii) Matisse Menthol


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Dagangan:

18. Cigarettes Containing TobaccoTrade Name : i) Gudang Garam Surya 16

ii) Sampoerna Merah (Mild)iii) Gudang Garam International


2402.20.900

Keterangan :

Barangan berbentuk silinder dan merupakan gulungan-gulungan kertas yang mengandungi hirisantumbuhan yang berbau seperti tembakau.

Kegunaan barangan adalah untuk dihisap dengan membakar hujungnya lalu disedut asap melaluibahagian hujung berfilter.

Laporan daripada agensi pakar mengesahkan barangan mengandungi gulungan kertas yang berisibahan tumbuhan yang disahkan tembakau. Kesemua kertas tersebut bersesuaian dengan cigarettecontaining tobacco

Panel Penetapan Penjenisan telah memutuskan kesemua barangan tersebut sesuai diperjeniskanmengikut GIR 1 di bawah kod tariff 2402.20 900 sebagai cigarettes containing tobaccoberdasarkan alasan-alasan berikut :

i. Analisis pakar mengesahkan bahawa kesemua gulungan kertas adalah rokok yangmengandungi tembakau (cigarettes containing tobacco).

ii. Kesemua barangan ini mendapat liputan di dalam EN HS 2007 mukasurat IV-2402-1 seperti berikut :

This heading is restricted to cigars (wrapped or not), cheroots, cigarillos and

cigarettes, made of tobacco or of tobacco substitutes. Other smoking tobacco,

whether or not containing tobacco substitutes in any proportion, is excluded

(heading 24.03).



Apart from cigarettes containing only tobacco, this heading also includes

those made from mixtures of tobacco and tobacco substitutes, regardless of

the proportions of tobacco and tobacco substitutes in the mixture.

Gambar :

Cigarettes Containing TobaccoTrade Name : i) Gudang Garam Surya 16

ii) Sampoerna Merah (Mild)iii) Gudang Garam International


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Dagangan:

19. Gas Detection ControllerTrade Name : Four Channel Gas Detection

ControllerBrand : BW TechnologiesModel : CR-4000


8537.10.900

Keterangan :

Barangan merupakan satu panel yang berukuran 6 x 33 x 24 cm ( D x W x H ), dengan beratsebanyak 2.2 kg, berwarna hitam di permukaan dan di atasnya tercatat CR-4000 MultichannelGas Detection Controller, BW Technologies.

Barangan mempunyai spesifikasi berikut :

i. Power : AC input 110/220 VAC 50-60 HzDC Input 24 VDC

ii. Enclosure: Nema 12

iii. Mounting : Wall mountediv. Alarms: Two set points user programmable with simple rotary switch; audible

: 85 db buzzer.v. Outputs : SPDTrelays; 10 amp @ 24 VDC, 8 amp @ 230 VACvi. Alarm Relays : 3 standard relays, one for low gas alarm, one for high gas alarm and

one for fault alarmvii. Display : 4 channels display showing low alarm level, high alarm level and fault

alarm level, and gas concentration display showing ppm or %LEL, orOff if gas transmitter not installed

Barangan mempunyai pre-programmed channel switchuntuk gas type, sensor rangedan alarmlevel.

Barangan hanya menerima 5 jenis gas transmitterdaripada BW family jenis 4-20 mA berikut :i. GasPoint;ii. CD-420;iii. I.S. Plant Rat; daniv. RRJv. ToxyPoint

Mengikut maklumat daripada manualbarangan, barangan adalah a microprocessor based four-channel controller with four independent LCDs. Each channel is capable of measuring andcontrolling gas detectorsthat uses 4-20 mA output with varying measuring ranges.

Installation picture barangan menunjukkan bahawa barangan menerima inputs daripada gastransmitterdan menghantar outputsignalke low alarm strobe, highalarm horn, atau fault alarmstrobemelaui alarmrelays.

Fungsi barangan mengikut risalah adalah for continuous monitoring and control of toxic gases,combustible gases and oxygen hazards.

Fakta :

Barangan mempunyai preprogrammed channel switch untuk gas type, sensor range dan alarmlevel.

Barangan menerima input signal daripada gas transmitter iaitu sejenis peralatan yang convert asignal from a gas sensor into an analog output signal(iaitu 4-20 mA dalam kes ini).


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Barangan kemudiannya akan menukar signal analog dalam mA kepada signal digital untukdibandingkan dengan nilai (iaitu paras ppm atau %LEL) yang telah ditentukan (iaitu set value).

Sekiranya nilai yang dikesan melebihi nilai yang ditentukan, barangan ini akan menghantar mesejkepada Low Alarm Strobe, High Alarm Horn atau Fault Alarm Strobe melalui alarm relay danmengaktifkan mana-mana alarmyang berkenaan.

Barangan beroperasi dengan menggunakan elektrik dan menggunakan kuasa 110/220 VAC.

Barangan dilengkapi alarmdan tidak mempunyai apa-apa sensor.

Ketetapan:

Mesyuarat Panel Penetapan Penjenisan Bil. 169/2010 memutuskan barangan ini sesuai diperjeniskanmengikut GIR 1 di bawah kod tarif 8537.10 900 di bawah Perintah Duti Kastam 1996 sebagaiprogrammable controllerberdasarkan alasan seperti berikut :-

i. Barangan beroperasi secara elektrik dan menggunakan kuasa 110/220 VAC iaitukurang daripada 1000 volt.

ii. Barangan mempunyai microprocessoryang boleh preprogramjenis gas, sensor rangedan alarm level.

iii. Barangan menerima input daripada gas transmitteryang menghantar nilai mengenaiparas gas(yang diterima daripada gas sensor). Barangan tidak mempunyai apa-apasensoruntuk mengesan dan mengukur gas. Maka barangan tidak sesuai diperjeniskandi bawah heading 90.27.

iv. Barangan akan mengaktifkan alarm jika nilai sebenar paras gas ppm atau %LELmelebihi paras yang ditentukan, dan mempunyai elemen elektrik seperti relay, switchdan connector, maka barangan sesuai diperjeniskan di bawah heading 85.37.

v. Barangan mendapat liputan di muka surat 1688 dan 1689, HS 2002, Explanatory Notesdi bawah heading85.37 seperti berikut :

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 acabinet, desk, etc.............................................

The heading also covers :

-----------------------------------------------

(3)" Programmable controllers " which are digital apparatus using a programmablememory for the storage of instructions for implementing specific functions such as logic,sequencing, timing, counting and arithmetic, to control, through digital or analoginput/output modules, various types of machines.

Gambar :

Gas Detection ControllerTrade Name : Four Channel Gas Detection ControllerBrand : BW TechnologiesModel : CR-4000


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Dagangan:

2. Cigarettes Containing TobaccoBrand : i. Gudang Garam Surya

ii. Gudang Garam Nusantara


2402.20.900

Keterangan :


Jenama Gudang Garam Surya Gudang Garam Nusantara

Kuantiti per kotak 12 12

ManufacturerPT. Gudang GaramTbk Kediri Indonesia

PT. Gudang GaramTbk Kediri Indonesia

Filtered Ada Ada

Length of stick 9.2cm 8.4cm

Colour of Stick White White

Length of Filter 2.6cm 2.2cm

Colour of filter Brown White

Semua barangan mengandungi bahan tumbuhan. Barangan adalah rokok yang berbau tembakau dancara digunakan ialah dengan membakar hujungnya lalu disedut asap melalui bahagian hujung berfilter.

Panel Penetapan Penjenisan telah memutuskan kesemua barangan tersebut sesuai diperjeniskanmengikut GIR 1 di bawah kod tariff 2402.20 900 sebagai cigarettes containing tobaccoberdasarkanalasan-alasan berikut :


b. Kesemua barangan ini mendapat liputan dalam HS 2007 Explanatory Note mukasuratIV-2402-1 yang menjelaskan seperti berikut:

This heading is restricted to cigars (wrapped or not), cheroots, cigarillos andcigarettes, made of tobacco or of tobacco substitutes. Other smoking tobacco,whether or not containing tobacco substitutes in any proportion, is excluded(heading 24.03).


Gambar :

Cigarettes Containing TobaccoBrand : i. Gudang Garam Surya

ii. Gudang Garam Nusantara


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Dagangan:

20. Natural Sand


2505.90.000

Keterangan :

Barangan berbentuk butiran halus hingga sederhana kasar berwarna kelabu cerah yang masih lembapdan dibungkus di dalam beg plastik.

Mesyuarat Panel Penetapan Penjenisan telah memutuskan kesemua barangan tersebut sesuaidiperjeniskan mengikut GIR 1 di bawah kod tariff 2505.90 000 sebagai natural sand other than silicasand or quartz sand berdasarkan alasan-alasan berikut :

Analisa pakar mengesahkan barangan adalah pasir dari sungai dengan kandungan kuarza diantara 92.5% hingga 94.5% dan kandungan oksida besi, pecahan batuan, mika dan humus diantara 5.5% hingga 7.5%.

Pemerhatian fizikal ke atas sampel mendapati butiran halus ini adalah lembab yang padaumumnya berbentuk bulat.

Pasir sungai adalah pasir semulajadi kerana mengandungi kuarza (iaitu silicon dioxide SiO2)dan mineral lain iaitu oksida besi, pecahan batuan, mika dan humus (obtained in crude state)seperti dinyatakan di dalam Chapter Note1 kepada Chapter25 mukasurat V-25-1:

Notes.

1.- Except where their context or Note 4 to this Chapter otherwise requires, the headings of thisChapter cover only products which are in the crude stateor which have been washed (evenwith chemical substances eliminating the impurities without changing the structure of theproduct), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation,magnetic separation or other mechanical or physical processes (except crystallisation), but notproducts which have been roasted, calcined, obtained by mixing or subjected to processingbeyond that mentioned in each heading.

The products of this Chapter may contain an added anti-dusting agent, provided that suchaddition does not render the product particularly suitable for specific use rather than for generaluse.

Di dalam EN HS 2007 tidak terdapat sebarang kenyataan tentang peratus silica. Walaubagaimanapun berdasarkan keterangan di dalam laman web US Customs Customs RulingOnline Search System (CROSS), bagi mempenjeniskan silica sands dan quartz sands,kandungan hendaklah containing by weight 95 percent or more of silica and not morethan 0.6 percent of oxide of iron. Bagi barangan ini kandungan SiO2 bagi kesemua sampeladalah di antara 91% hingga 95% maka ia bukanlah sejenis silica or quartz sands.

Barangan ini mendapat liputan EN HS 2007 mukasurat V-2505-1 seperti berikut:

25.05 - Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of chapter26.

2505.10 - Silica sands and quartz sands

2505.90 - Other

With the exception of metal-bearing sands from which metals are commercially extractable (Chapter26), this heading covers all natural sea, lake, riveror quarrysand (i.e., sand in the form of moreor less fine particles resulting from the natural disintegration of minerals),

Gambar :- TIADA -


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Dagangan:

21. Natural Sand

Kod Tarif (Perintah Duti Kastam 2007) :

2505.90.000

Keterangan :

Barangan berbentuk butiran halus hingga sederhana kasar berwarna kelabu cerah yang masih lembapdan dibungkus di dalam beg plastik.

Mesyuarat Panel Penetapan Penjenisan telah memutuskan kesemua barangan tersebut sesuaidiperjeniskan mengikut GIR 1 di bawah kod tariff 2505.90 000 sebagai natural sand other than silicasand or quartz sand berdasarkan alasan-alasan berikut :

Analisa pakar mengesahkan barangan adalah pasir dari sungai dengan kandungan kuarza diantara 91% hingga 95% dan kandungan oksida besi, pecahan batuan, mika dan humus di antara5% hingga 9%.

Pemerhatian fizikal ke atas sampel mendapati butiran halus ini adalah lembab yang padaumumnya berbentuk bulat.

Pasir sungai adalah pasir semulajadi kerana mengandungi kuarza (iaitu silicon dioxide SiO 2)dan mineral lain iaitu oksida besi, pecahan batuan, mika dan humus (obtained in crude state)seperti dinyatakan di dalam Chapter Note1 kepada Chapter25 mukasurat V-25-1:

Notes.

1.- Except where their context or Note 4 to this Chapter otherwise requires, the headings of thisChapter cover only products which arein the crude stateor which have been washed (even withchemical substances eliminating the impurities without changing the structure of the product),crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magneticseparation or other mechanical or physical processes (except crystallisation), but not productswhich have been roasted, calcined, obtained by mixing or subjected to processing beyond thatmentioned in each heading.

The products of this Chapter may contain an added anti-dusting agent, provided that such additiondoes not render the product particularly suitable for specific use rather than for general use.

Di dalam EN HS 2007 tidak terdapat sebarang kenyataan tentang peratus silica. Walaubagaimanapun berdasarkan keterangan di dalam laman web US Customs Customs Ruling OnlineSearch System (CROSS), bagi mempenjeniskan silica sands dan quartz sands, kandunganhendaklah containing by weight 95 percent or more of silica and not more than 0.6 percentof oxide of iron. Bagi barangan ini kandungan SiO2 bagi kesemua sampel adalah di antara 91%hingga 95% maka ia bukanlah sejenis silica or quartz sands.

Barangan ini mendapat liputan EN HS 2007 mukasurat V-2505-1 seperti berikut:

25.05 - Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of chapter 26.

2505.10 - Silica sands and quartz sands

2505.90 - Other

With the exception of metal-bearing sands from which metals are commercially extractable(Chapter 26), this heading covers all natural sea, lake, riveror quarrysand (i.e., sand in theform of more or less fine particles resulting from the natural disintegration of minerals), ..

Gambar :- TIADA -


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Dagangan:

22. LCD MonitorModel : Acer H233HGBMIDBrand : Acer


8528.59.000

Keterangan :

Barangan berupa flat panel monitor berbentuk segiempat. Berdasarkan maklumat, spesifikasi baranganadalah seperti berikut :

Spesifikasi Model Acer H233H

Resolution 1920 x 1080

Input Signal DVI, HDMI dan VGA

Dimension (W x D x H) & weight 551.8 mm x 172.72 mm x 408.94 mm, 4.9kg

Contrast ratio 40000 : 1Pixel pitch 0.265 mm

Screen size 23

Barangan ini dilengkapi dengan Input Signal Connector, Analog (VGA), Digital HDMI + DVI, USB forTouch function, Internal Power Supply, NTST color saturationdan speakers.

Barangan boleh digunakan sebagai monitor komputer dan monitor untuk gaming dan video, apabiladisambungkan ke HD-DVD or Blu-ray Disc console melalui signal connector seperti Analog (VGA),Digital HDMI + DVI.

Panel Penetapan Penjenisan telah memutuskan barangan sesuai diperjeniskan mengikut GIR 1dan6 di bawah kod tariff 8528.59 000 sebagai other monitor, other than of a kind solely orprincipally used in an automatic data processing system of heading 84.71 berdasarkan alasan-alasan berikut:

a. Model Acer H233HGBMID mempunyai signal connector DVI, HDMI dan VGA.Barangan berupaya untuk menerima isyarat selain daripada isyarat komputer iaituvideo, gamedan lain-lain.

b. Barangan mendapat liputan dalam HS 2007 Explanatory Note mukasurat XVI-8528-3 yang menjelaskan seperti berikut :

85.28 - Monitors and projectors, not incorporating television receptionapparatus; reception apparatus for television, whether or notincorporating radio-broadcast receivers or sound or video recording orreproducing apparatus.

- Other monitors :

8528.51 - - Of a kind solely or principally used in anautomatic data processing system of heading84.71

8528.59 - - Other


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(B) MONITORS OTHER THAN THOSE OF A KIND SOLELY ORPRINCIPALLY USED IN AN AUTOMATIC DATA PROCESSING SYSTEM OF

HEADING84.71

This group includes monitors which are receivers connected directly to thevideo camera or recorder by means of co-axial cables, ..These apparatus

consist essentially of devices which can generate a point of light and display iton a screen synchronously with the source signals. They incorporate one ormore video amplifiers with which the intensity of the point can be varied. Theycan, moreover, have separate inputs for red (R), green (G) and blue (B), or becoded in accordance with a particular standard (NTSC, SECAM, PAL, D-MAC,etc.). For reception of coded signals, the monitor must be equipped with adecoding device covering (the separation of) the R, G and B signals. Themost common means of image reconstitution is the cathode-ray tube, for directvision, or a projector with up to three projection cathode-ray tubes; however,other monitors achieve the same objective by different means (e.g., liquidcrystal screens, diffraction of light rays on to a film of oil). These may be in theform of CRT monitors or flat panel displays, e.g., LCD, LED, plasma..

Gambar :

LCD MonitorModel : Acer H233HGBMIDBrand : Acer


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Dagangan:

23. Natural Sand


2505.90.000

Keterangan :

Barangan berbentuk butiran halus hingga sederhana kasar berwarna kelabu cerah yang masihlembap dan permukaan butiran tersebut kebanyakannya hampir bulat.

Laporan analisa pakar Jabatan Mineral dan Geosains Malaysia mengesahkan kesemua baranganadalah pasir yang mempunyai kandungan silika sebanyak di antara 94.3% hingga 95.8%.

Panel Penetapan Penjenisan memutuskan barangan ini diperjeniskan mengikut GIR 1 di bawah kodtarif 2505.90 000 sebagai natural sand, other than silcia or quartz sands dengan alasan-alasanseperti berikut :-

a. Pasir ini adalah pasir semulajadi kerana mempunyai kandungan silika di antara94.3% hingga 95.8% sahaja dan elemen mineral lain. Oleh itu ia tidak sesuai

diperjeniskan sebagai silica sandatau quartz sand kerana kandungan minima SiO2

dalam silica sandatau quartz sandmestilah sekurang-kurangnya pada tahap 98%.

b. Barangan mendapat liputan dalam HS 2007 Explanatory Note mukasurat V-2505-1dan Perintah Duti Kastam 2007 dibawah kod tarif 2505.90 000 yang menjelaskanseperti berikut :

25.05 Natural sands of all kinds, whether or notcoloured, other than metalbearing sandsof Chapter 26.

2505 .10 000 - Silica sands and quartz sands2505 .90 000 - Other

Gambar :

Natural Sand


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Dagangan:

24. Natural Sand


2505.90.000

Keterangan :




a. Pasir ini adalah pasir semulajadi kerana mempunyai kandungan silika di antara 95.3%hingga 96.2% sahaja dan elemen mineral lain. Oleh itu ia tidak sesuai diperjeniskan

sebagai silica sandatau quartz sand kerana kandungan minima SiO2

dalam silicasandatau quartz sandmestilah sekurang-kurangnya pada tahap 98%.




Gambar :

Natural Sand


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Dagangan:

25. Natural Sand


2505.90.000

Keterangan :




a. Pasir ini adalah pasir semulajadi kerana mempunyai kandungan silika di antara95.7% hingga 96.5%.sahaja dan elemen mineral lain. Oleh itu ia tidak sesuai






Gambar :

Natural Sand


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Dagangan:

26. Natural Sand


2505.90.000

Keterangan :










Gambar :

Natural Sand


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Dagangan:

28. Natural Sand


2505.90.000

Keterangan :










Gambar :

Natural Sand


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Dagangan:

29. Dumper TruckTrade Name : 4WD TruckBrand : Jinlu


8704.10.211 (CBU Baru)8704.10.212 (CBU Lama)

Keterangan :

Barangan merupakan sebuah truck 4x4 yang digunakan untuk memunggah hasil pertanian sepertikelapa sawit dan lain-lain di ladang kelapa sawit.

Spesifikasi yang diberikan adalah seperti berikut:

Description Technical Specification

Overall length 4,620mm

Overall width 2,000mm

Overall height 2,450mm

Wheel base 2,500mm

weight 1,800 2,200kg

Max.capacity 1,500kg

Engine type SL-2105

Engine capacity 2100cc

Kenderaan ini terbahagi kepada dua bahagian:

a. Bahagian hadapan di mana mempunyai cab,engine, tempat duduk tetapi tanpa pintu.b. Bahagian belakang mempunyai chassis dan ruangan bodyuntuk membawa barang serta di

bahagian bawahnya dilengkapi denganjackuntuk menuang barangan yang diangkut.

Kenderaan ini digunakan di ladang kelapa sawit untuk mengangkut dan memunggah hasil pertanianseperti kelapa sawit dan lain-lain. Ianya dilengkapi dengan jack bagi memudahkan pemunggahanbarangan yang diangkut. Berat maksimum kenderaan dengan muatan adalah 3.7 tonnes.x WMesyuarat Panel Penetapan Penjenisan memutuskan barangan ini sesuai diperjeniskan mengikutGIR 1 di bawah kod tarif 8704.10 211 (CBU baru) atau 8704.10 212 (CBU lama) sebagai Dumperdesigned for off highway use berdasarkan alasan-alasan berikut :

Kenderaan ini adalah sejenis dumperuntuk mengangkut dan memunggah hasil pertanian.

Kenderaan ini hanya digunakan di ladang sahaja.

Gross vehicle weight (g.v.w) kenderaan ini tidak melebihi 38 tonnes.


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Barangan mendapati liputan di dalam EN HS2007 mukasurat XVI-8704-1 seperti berikut :

87.04 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS(+).

8704.10 - Dumpers designed for off-highway useThis heading covers in particular :

Ordinary lorries (trucks) and vans (flat, tarpaulin-covered, closed, etc.); delivery trucks and vansof all kinds, removal vans; lorries (trucks) with automatic discharging devices (tippinglorries (trucks),etc.);.

This heading also covers :

(1) Dumpers, sturdily built vehicles with a tipping or bottom opening body, designed for thetransport of excavated or other materials. These vehicles, which may have a rigid orarticulated chassis, are generally fitted with off-the-road wheels and can work over softground. Both heavy and light dumpers are included in this group; the latter are sometimescharacterised by a two-way seat, two seats facing in opposite directions or by two steeringwheels, to enable the vehicles to be steered with the driver facing the body for unloading.

Gambar :

Dumper TruckTrade Name : 4WD TruckBrand : Jinlu


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Dagangan:

3. Cigarettes Containing TobaccoBrand : i. Gudang Garam Surya 16

ii. Leagueiii. Gudang Garam Nusantara Menthol

Mild (Hijau)

iv. Gudang Garam Surya 12v. Gudang Garam Nusantara Merah


2402.20.900

Keterangan :


JenamaGudangGaramSurya

League GudangGaramNusantara(Hijau)

GudangGaramSurya

GudangGaramNusantara(Merah)

Kuantiti perkotak

16 20 12 12 12

Filtered Ada Ada Ada Ada Ada

Length of stick 9.2cm 8.4cm 8.4cm 9.2cm 8.4cm

Colour of Stick White White White White White

Length of Filter 2.6cm 2cm 2.2cm 2.6cm 2.2cm

Colour of filter Brown Brown White Brown White

Semua barangan mengandungi bahan tumbuhan. Barangan adalah rokok yang berbau tembakaudan cara digunakan ialah dengan membakar hujungnya lalu disedut asap melalui bahagianhujung berfilter.



b. Kesemua barangan ini mendapat liputan dalam HS 2007 Explanatory Notemukasurat IV-2402-1 yang menjelaskan seperti berikut:

This heading is restricted to cigars (wrapped or not), cheroots, cigarillos andcigarettes, made of tobacco or of tobacco substitutes. Other smokingtobacco, whether or not containing tobacco substitutes in any proportion, isexcluded (heading 24.03).



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Gambar :

Cigarettes Containing TobaccoBrand : i. Gudang Garam Surya 16

ii. Leagueiii. Gudang Garam Nusantara Menthol Mild (Hijau)iv. Gudang Garam Surya 12v. Gudang Garam Nusantara Merah


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Dagangan:

30. Silicone ElastomerTrade Name : CSC 1840A-TH


3910.00.000

Keterangan :

Barangan berbentuk cecair tanpa warna dan dipek di dalam plastic container(40kg/drum). Maklumatmengenai barangan mengikut MSDS adalah seperti berikut:

i) Product Name : CSC 1840 A-TH

ii) Physical and chemical properties:- appearance - semi translucent- Odor - slight smell- Solubility in water - insoluble- Specific Gravity - 1.11(23C)- Flash point - 280C

iii) Composition on ingredients:

- Polyaklylalkenyisiloxane silica : -- silicone dioxide : 20-30%- additive : -- Platinum compound :


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Analisis Jabatan Kimia mengesahkan barangan berupa cecair likat tidak berwarna mengandungisilicon dioxide, polyakylalkenylsiloxanedan filler. Peratus bahan tak meruap 99.9% dan peratusabu 54.4%.

Barangan adalah satu preparations yang terdiri dari Polyaklylalkenyisiloxane, silicone dioxide,vinyl group.

Panel Penetapan Penjenisan memutuskan barangan ini sesuai diperjeniskan mengikut GIR 1 dibawah kod tarif 3910 00 000 sebagai silicones inprimary formsberdasarkan alasan-alasanberikut :-

i) Barangan tidak sesuai diperjeniskan di bawah heading 38.09 kerana barangan inimerupakan salah satu raw materialuntuk membuat printing inkyang digunakan pada texile. Heading 38.09adalah meliputi finisihing agent, dye carriers dan preparations yang digunakanke atas textile seperti memberikan softener, sizing agent, pigment/dye carrier and etcsebagaimana merujuk kepada EN HS muka surat VI-3809-2 seperti berikut:

38.09 - Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other

products and preparations (for example, dressings and mordants), of a kind used in thetextile,

This heading covers a wide range of products and preparations, of a kind generally usedduring processing or finishing of yarns, fabrics, paper, paperboard, leather or similarmaterials, not specified or included elsewhere in the Nomenclature.

ii) Berdasarkan barangan mengandungi silicon dioxide, polyakylalkenylsiloxanedan fillerdalambentuk cecair mematuhi maksud primary formmengikut Note 6 to Chapter 39EN muka suratVII-39-2 iaitu.......

(1)....(5):..............6.- In headings39.01 to39.14, the expression primary forms applies only to the following

forms :

(a) Liquids and pastes..

iii) Kehadiran silicon dioxide (SiO2) di dalam preparations ini berfungsi sebagai filler. Fillerdibenarkan ke atas polymer in primary form mengikut keterangan di dalam General Notemuka surat VII-39-11 para (1) seperti berikut:

Primary forms

Headings 39.01 to 39.14 cover goods in primary forms only. The expression primaryforms is defined in Note 6 to this Chapter. It applies only to the following forms :

(1) Liquids and pastes. These may be the basic polymer which requires curing by heator otherwise to form the finished material, or may be dispersions (emulsions andsuspensions) or solutions of the uncured or partly cured materials. In addition to substancesnecessary for curing (such as hardeners (cross-linking agents) or other co-reactants andaccelerators), these liquids or pastes may contain other materials such as plasticisers,stabilisers, fillersand colouring matter, chiefly intended to give the finished products specialphysical properties or other desirable characteristics.


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iv) Barangan ini mendapat liputan di dalam HS EN 2007, muka surat VII-3910-1, seperti berikut:

39.10 - Silicones in primary forms.

The silicones of this heading are non-chemically defined products containing in the moleculemore than one silicon-oxygen-silicon linkage, and containing organic groups connected to the

silicon atoms by direct silicon-carbon bonds.

(1)(2):..

(3) Silicone elastomers, although not covered by the definition of synthetic rubber inChapter 40, have some extensibility which is not changed by high or low temperatures. Thisproperty renders them suitable for manufacture into washers or other packings for appliancessubmitted to high or low temperatures. An application in the medical field is the manufactureof automatic brain valves used in cases of hydrocephalus.

Gambar :

- TIADA -


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Dagangan:

31. Cigarettes Containing TobaccoBrand : KERIS

Tanda Kotak : E1(1)(1), E1(2)(1),E1(3)(1), E7(1)(1) danE7(2)(1)


2402.20.900

Keterangan :

Barangan merupakan gulungan-gulungan kertas berbentuk silinder yang mengandungi tumbuhanyang berbau seperti tembakau.

Barangan adalah gulungan rokok yang mempunyai penapis di salah satu hujung dan dipek di dalamkotak kertas mengandungi 20 batang dan setiap karton mengandungi 10 paket.Kegunaan barangan adalah untuk dihisap.

Mesyuarat Panel Penetapan Penjenisan telah memutuskan kesemua barangan tersebut sesuaidiperjeniskan mengikut GIR 1 di bawah kod tariff 2402.20 900 sebagai cigarettes containing

tobaccoberdasarkan alasan-alasan berikut :

Laporan pakar mengesahkan barangan mengandungi bahan tumbuhan (tembakau)dan penapis.



This heading covers:(1) ..............................................(2) Cigarettes containing tobacco.

Apart from cigarettes containing only tobacco, this heading also includes those madefrom mixtures of tobacco and tobacco substitutes, regardless of the proportions oftobacco and tobacco substitutes in the mixture.

Gambar :

Cigarettes Containing TobaccoBrand : KERIS

Tanda Kotak : E1(1)(1), E1(2)(1), E1(3)(1),E7(1)(1) dan E7(2)(1)


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Dagangan:


ii. Dji Sam Soeiii. Luffmaniv. League

v. Marlboro Lights


2402.20.900

Keterangan :


JenamaGudangGaramNusantara

Dji SamSoe

Luffman League MarlboroLight

Kuantiti perkotak

12 12 20 20 20

Filtered Ada Tiada Ada Ada Ada

Length of stick 8.4cm 8cm 9.3cm 8.4cm 8.4cm

Colour of Stick White White White White White

Length of Filter 2.2cm - 2cm 2cm 2.5cm

Colour of filter White - Brown White White

Semua barangan mengandungi bahan tumbuhan. Barangan adalah rokok yang berbau tembakaudan cara digunakan ialah dengan membakar hujungnya lalu disedut asap melalui bahagian

hujung berfilter.




This heading is restricted to cigars (wrapped or not), cheroots, cigarillos andcigarettes, made of tobacco or of tobacco substitutes. Other smokingtobacco, whether or not containing tobacco substitutes in any proportion, isexcluded (heading 24.03).



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2

Gambar :


ii. Dji Sam Soeiii. Luffmaniv. Leaguev. Marlboro Lights


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Dagangan:


ii. Leagueiii. Cordon Goldiv. Cordon Green


2402.20.900

Keterangan :


JenamaGudangGaramNusantara

League CordonGold

CordonGreen

Kuantiti per kotak 12 20 20 20

Filtered Ada Ada Ada Ada

Length of stick 8.4cm 8.4cm 8.3cm 8.2cm

Colour of Stick White White White White

Length of Filter 2.2cm 2cm 2.2cm 2cm

Colour of filter White Brown White White

Semua barangan mengandungi bahan tumbuhan. Barangan adalah rokok yang berbau tembakaudan cara digunakan ialah dengan membakar hujungnya lalu disedut asap melalui bahagianhujung berfilter.




This heading is restricted to cigars (wrapped or not), cheroots, cigarillos andcigarettes, made of tobacco or of tobacco substitutes. Other smoking

tobacco, whether or not containing tobacco substitutes in any proportion, isexcluded (heading 24.03).



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2

Gambar :


ii. Leagueiii. Cordon Goldiv. Cordon Green


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Dagangan:

6. Cigarettes Containing TobaccoBrand : i. Sunlite Filters

ii. Sunlite Mentholiii. Sunlite Virginia


2402.20.900

Keterangan :

Barangan adalah gulungan rokok yang dibungkus di dalam satu karton yang berisi sepuluh paketrokok jenama Sunlite (20 batang) yang terdiri daripada jenis Filter, Menthol dan Virginia.

Setiap batang (gulungan) rokok mengandungi hirisan tembakau dibalut dengan kertas putih dansalah satu hujung mempunyai penapis.


Laporan pakar mengesahkan ketiga-tiga barangan mengandungi tembakau.

Dagangan adalah rokok yang berbau tembakau dan cara digunakan dengan membakar hujungnyalalu disedut asap melalui bahagian hujung berfilter

Kesemua barangan ini mendapat liputan EN HS 2007 mukasurat IV-2402-1 seperti berikut:

This heading is restricted to cigars (wrapped or not), cheroots, cigarillos andcigarettes, made of

tobacco or of tobacco substitutes. Other smoking tobacco, whether or not containing tobacco

substitutes in any proportion, is excluded (heading 24.03).



Apart from cigarettes containing only tobacco, this heading also includes those made from

mixtures of tobacco and tobacco substitutes, regardless of the proportions of tobacco and tobacco

substitutes in the mixture.

Gambar :

Cigarettes Containing TobaccoBrand : i. Sunlite Filters

ii. Sunlite Mentholiii. Sunlite Virginia


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Dagangan:

7. Acid Resistant Paving TilesTrade Name : Industrial Acid PaversBrand : NORCO


6907.90.100

Keterangan :

Barangan adalah berbentuk segiempat tepat (rectangular) berukuran 240 x 117 x 20mm.

Berdasarkan Material Safety Data Sheet(MSDS), komposisi barangan adalah seperti berikut:

Chemical Characteristics Typical % by weight

Silica (SiO2) 64.7

Alumina (Al2O3) 21.0

Ferric Oxide (Fe2O3) 1.9Magnesia (MgO) 0.8

Potash (K2O) 2.4

Titania (TiO2) 0.8

Soda (Na2O) 0.5

Lime (CaO) 0.3

Iron Oxide (FeO) 0.1

Physical characteristicspula adalah seperti berikut:

Physical Characteristics BS Standards

Bulk Density > 2.3 g/cm3

Apparent Porousity < 10.0%

Compressive Strength > 150 N/mm2

Water Absorption 99.0

Modulus of Rupture >20 N/mm2

Thermal Conductivity 1.75 W/moC

Abrasion Resistance 105 mm3

Thermal Expansion Coefficient 6 x 10-5/oC

Surface Hardness 7


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Fakta :

Analisa pakar (PJ) IKA 2703/08-0 bertarikh 11 Sept 2008 mengesahkan barangan berbentukbongkah batu bata berwarna coklat kemerahan bersaiz 240 x 117 x 20mm mengandungi 61%Silicon Oxide(SiO2) dan 21% Alumina (Al2O3). Kod tarif dicadangkan ialah 6902.20.000.

Berdasarkan MSDS barangan, kandungan utama barangan ini ialah 64.7% Silicon Oxide (SiO2)dan 21% Alumina (Al2O3).

Barangan adalah unglazed ceramic tile berbentuk rectangular dengan berukuran 240 x 117 x20mm.

Barangan are fired at about 1,200oC

Mesyuarat Panel Penetapan Penjenisan memutuskan barangan ini sesuai diperjeniskan mengikutGIR 1 di bawah kod tarif 6907.90.100 sebagai unglazed floor tile (non refractory) inrectangular with the largest surface area of which is capable of being enclosed in a squarethe side of which is more than 7cm berdasarkan alasan-alasan berikut :-

Barangan adalah unglazed ceramic tileberbentuk rectangulardengan berukuran 240x 117 x 20mm.yang digunakan untuk kegunaan di lantai atau dinding bagi kawasanperumahan, komersil atau industri dengan spesifikasi kalis bahan kimia.

Analisa pakar mengesahkan barangan berbentuk bongkah batu bata berwarna coklatkemerahan bersaiz 240 x 117 x 20mm mengandungi 61% Silicon Oxide (SiO2) dan21% Alumina (Al2O3).

Berdasarkan MSDS barangan, kandungan utama barangan ini ialah 64.7% SiliconOxide(SiO2) dan 21% Alumina (Al2O3).

Barangan are fired at about 1,200oC

Barangan adalah berbentuk tile yang boleh diperjeniskan di bawah kod tarif 6902,6903 atau 6907. Berdasarkan EN HS2007 Sub-chapter Note I para (B) mukasuratXIII-6901-1, working temperature bagi refractory goods adalah 1,500C atau lebihtinggi.

(B) In headings69.02and69.03refractory goods, i.e., fired articles havingthe special property of resisting high temperatures as met inmetallurgy, the glass industry, etc. (e.g., of the order of 1,500 C andhigher ). According to the particular uses for which they are intended,refractory articles may also need to withstand rapid changes of

temperature, be either good thermal insulators or conductors, have a lowcoefficient of thermal expansion, be porous or dense, resist the corrosiveeffects of products with which they come into contact, have a goodmechanical strength and resistance to wear, etc.

However, to fall in heading69.02or69.03as refractory goods, articles mustnot only be capable of resisting high temperatures, they must also bedesigned for high temperature work. Heading 69.03 would thereforeinclude crucibles of sintered alumina, but textile machine thread guides ofthe same material would fall in heading 69.09since they are designed forclearly non-refractory uses


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Pengimport mengesahkan barangan are fired at about 1,200oCdan ini bermaknabarangan tidak mencapai tahap suhu yang ditetapkan iaitu 1,500oC untukdipenjeniskan sebagai refractory goods. Maka barangan ini tidak sesuaidipenjeniskan di bawah kod tarif 6902 dan 6903.

Oleh kerana barangan bukan jenis refractory maka kod tarif dipertimbang adalah6907 atau 6908. Walau bagaimanapun, MSDS tidak menyebut dagangan adalahglazedatau unglazedtetapi cuma menyatakan physical appearanceadalah off white.Laman web pengilang menyatakan barangan adalah unglazed tiles and pavers forresidential, industrial, and commercial applications. Oleh yang demikianbarangan sesuai diperjeniskan sebagai unglazed tiledi bawah kod tarif 6907.90.100.

Barangan ini mendapat liputan dalam EN HS 2007 mukasurat XIII-6907-1 sepertiberikut :

69.07 - UNGLAZED CERAMIC FLAGS AND PAVING, HEARTH OR WALL TILES;

UNGLAZED CERAMIC MOSAIC CUBES AND THE LIKE, WHETHER ORNOT ON A BACKING.

6907.10 - Tiles, cubes and similar articles, whether or not rectangular, the largestsurface area of which is capable of being enclosed in a square the side ofwhich is less than 7 cm

6907.90 - Other

This heading covers ceramic flags and tiles, including quarry tiles, commonlyused for paving or for facing walls, hearths, etc.,provided they are unglazed(see Explanatory Note to heading 69.08 regarding glazed goods).

Flags and paving, hearth or wall tiles are thinner in relation to their surfacedimensions than are building bricks. Whereas bricks play an essential part inconstructional work, forming the very framework of the building, flags and tiles aremore especially intended for fixing by cement, adhesive or by other means to thesurface of existing walls, etc. They also differ from roofing tiles in that they areusually flat and do not need to be pierced or provided with nibs or otherwise shapedfor interlocking and that they are designed to be placed side by side withoutoverlapping. Flags are larger than tiles and are usually rectangular; tiles may be ofother geometric shapes (hexagonal, octagonal, etc.). Tiles are mainly used forfacing walls, mantelpieces, hearths, floors and paths; flags are more especiallyused for paving or flooring, or as hearth slabs. Both categories may be of commonpottery or earthenware, but types which have to withstand heavy wear are often

vitrified, for example, tiles of stoneware, or porcelain (china) or of fired steatite (e.g.,tiles for lining grinding mills, etc.)...Goods of this heading may be coloured in the mass, marbled, ribbed, channelled,fluted, etc., but they mustnotbe glazed.

Gambar :

- TIADA -


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Dagangan:

8. Unrecorded USB Flash DriveTrade Name : USB Flash DriveModel : CURVE (2GB-16GB Kapasiti)Brand : PNY


8523.51.190

Keterangan :

Panel Penetapan Penjenisan telah membuat kajian ke atas ulasan dan syor pegawai PenjenisanNegeri di para 11 dan Ketua Bahagian Perkhidmatan Teknik Negeri di para 12 dan melaluimesyuarat Bil. 161/2010 telah memutuskan barangan sesuai diperjeniskan mengikut GIR 1dan6 di bawah kod tarif 8523.51 190 sebagai unrecorded solid state non-volatile storage deviceberdasarkan alasan-alasan berikut :

(i) USB flash drive adalah solid state non-volatile storage device seperti yangdinyatakan didalam HS2007 EN mukasurat XVI-8523-2 seperti berikut:

85.23 - DISCS, TAPES, SOLID-STATE NON-VOLATILE STORAGE DEVICES, SMART CARDSAND OTHER MEDIA FOR THE RECORDING OF SOUND OR OF OTHERPHENOMENA, WHETHER OR NOT RECORDED, INCLUDING MATRICES ANDMASTERS FOR THE PRODUCTION OF DISCS, BUT EXCLUDING PRODUCTS OFCHAPTER 37.

..

- Semiconductor media:

8523.51 - - Solid-state non-volatile storage devices

(C) SEMICONDUCTOR MEDIA

Products of this group contain one or more electronic integrated circuits.

Thus, this group includes:

(1) Solid-state, non-volatile data storage devices for recording data from an external source (seeNote 4 (a) to this chapter).

They may include capacitors, resistors and a microcontroller in the form of an integrated circuit.Example of solid-state non-volatile storage devices areUSB flash drives.

(ii) Berdasarkan katalog barangan yang dikemukakan (kand.1), kegunaan USB flashdrives adalah to store and transfer images, music, documents, games dan sesuaidengan keterangan dalam Wikipedia(Lampiran D1) seperti berikut:

From Wikipedia, the free encyclopedia

USB Flash drives use the USB mass storage standard, supported natively by modernoperating systems such as Linux, Mac OS X, Windows, and other Unix-like systems. USBdrives with USB 2.0 support can store more data and transfer faster than a much larger optical discdriveand can be read by many other systems such as theXbox 360, PlayStation 3, DVDplayers and in some upcoming mobile smartphones.

Oleh itu barangan tidak sesuai diperjeniskan dibawah 8523.51.110 sebagaiunrecordedsolid state non-volatile storage devicefor use incomputerkeranapenggunaannya tidak terhad pada computer sahaja tetapi boleh juga digunakanpada peralatan lain

Barangan seakan sama pernah diperjeniskan di bawah kod tarif 8523.51 190 melalui suratpenjenisan rujukan KE.HT(96)8523/SB.79 bertarikh 16 June 2010.


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Gambar :

PNY USB Flash Drive 2GB PNY USB Flash Drive 4GB,8GB, 16GB

PNY USB Flash Drive 16GB

Unrecorded USB Flash DriveTrade Name : USB Flash DriveModel : CURVE (2GB-16GB Kapasiti)Brand : PNY


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Dagangan:

9. Plastic Container with Screwed Cap


3923.30.000

Keterangan :

Barangan merupakan bekas plastik berbentuk silinder berpenutup putih, mempunyai screw neckdengan diameter badan 4cm, diameter mulut botol 4.5cm dan diameter penutup 5cm.

Panel Penetapan Penjenisan memutuskan barangan di atas diperjeniskan di bawah kod tarif3923.30 000 (HS 2007) mengikut GIR 1 sebagai Bottle, Flask And Similar Articles Of Plasticberdasarkan alasan-alasan berikut:

Barangan adalah bekas diperbuat daripada plastik dan mempunyai penutup jenis skruyang digunakan untuk packing of goods. Oleh itu barangan tidak sesuai diperjeniskan dibawah kod tariff 3926.90 990 kerana barangan mendapat liputan yang lebih spesifik dibawah heading 3923.

Barangan ini memenuhi kriteria sepertimana tertera dalam ENHS 2007 muka surat VII-3923-1 seperti berikut:

Articles for the conveyance or packing of goods of plastic; stoppers, lids, caps and other closures ofplastics.

3923 10 Boxes, cases, crates and similar articles3923 21 Of polymers of ethylene3923 29 Of other plastic3923 30 Carboys, bottles, flasks and similar articles

This heading covers all articles of plastics commonly used for the packing or conveyance of all kindsof products. The articles covered include:

(a) Containers such as boxes, cases, crates, sacks and bags, casks, cans, carboys, bottlesand flasks.

The heading also covers.i. ...ii. Bottle performs of plastics being intermediate products having tubular shape

with one closed end and one open threaded tosecure a screw type ofclosure, the portion below the threaded end being intended to be expanded to adesired size and shape.

Gambar :

Plastic Container with Screwed Cap


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