Dagangan : COOKING WINE Kod Tarif (Perintah Duti Kastam 2012) Ketetapan Kastam/Ketetapan... · Cara...

Dagangan : COOKING WINE Nama Barangan : Cooking Rice Wine 17% v/v

Kod Tarif (Perintah Duti Kastam 2012) : 2103.90 900 Tarikh Kelulusan : 03 Oktober 2014

Keterangan barangan :

Barangan berupa cecair jernih berwarna kuning yang dikatakan salted wine used in cooking only, not for use as a beverage. Berdasarkan Material Safety Data Sheet (MSDS) , komposisi barangan adalah sepertimana di bawah.

Berdasarkan pengesahan pemohon, barangan digunakan untuk memasak sahaja dan tidak sesuai untuk diminum kerana mengandungi garam .Barangan dipek dalam drum plastik dengan kuantiti 200 liter / drum.

Barangan ini sesuai diperjeniskan di bawah kod tarif 2103.90 900 sebagai mixed seasonings berdasarkan alasan-alasan berikut :

i. Analisa Pakar mengesahkan barangan mengandungi 17.3% isipadu Etil alkohol dan garam.

ii. Barangan mendapat liputan dalam bawah kepala 21.03 EN HS 2012 mukasurat IV-2103-1 sepertimana berikut:

21.03 - Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.

2103.10 -Soya sauce

2103.20 -Tomato ketchup and other tomato sauces

2103.30 -Mustard flour and meal and prepared mustard

2103.90 -Other

(A) SAUCES AND PREPARATIONS THEREFOR; MIXED CONDIMENTS AND MIXED SEASONINGS

This heading covers preparations, generally of a highly spiced character, used to flavour certain dishes (meat, fish, salads, etc.), and made from various ingredients (eggs, vegetables, meat, fruit, flours, starches, oil, vinegar, sugar, spices, mustard, flavourin s, etc.). Sauces are generally in liq_uid form and preparations for sauces are usually in tne form of powders to which only nulk, water, etc. need to be added to obtain a sauce.

……………………………………………………………………………………. ……………………………………………………………… Examples of products covered by the heading are : mayonnaise, salad dressings, Beamaise, bolognaise (consisting of chopped meat, tomato puree, spices, etc.), soya sauces, mushroom sauce, Worcester sauce (generally made with a base of thick soya sauce, an infusion of spices in vinegar, with added salt, sugar, caramel and mustard), tomato ketchup (a preparation made from tomato puree, sugar, vine ar, salt and spices) and other tomato sauces, celel)' salt (a mixture of cookinsalt and finely ground celery seeds), certain mixed seasoninas for sausage making, ana products of Chapter 22 (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (e.g., cooking wines and cooking Cognac).

Bahan Kandungan Ethanol ~ 17% - 18% v/v

Water ~ 82 - 83%

Salt ~ 1.5 – 1.8%

Dagangan : ELECTRONIC STABILITY CONTROL (ESC)

Nama Barangan : Electronic Stability Control

Module MK Series Jenama : Other name HECU (Hydraulic

Electronics Control Unit)



Barangan dikenali sebagai kawalan elektronik stabiliti kenderaan (Electronic Stability Control / ESC )

From Wikipedia, the free encyclopedia Electronic stability control (ESC), also referred to as electronic stability program (ESP) or dynamic stability control (DSC), is a computerized technology [1][2] that improves the safety of a vehicle's stability by detecting and reducing loss of traction (skidding).[3]

When ESC detects loss of steering control, it automatically applies the brakes to help "steer" the vehicle where the driver intends to go.

Braking is automatically applied to wheels individually, such as the outer front wheel to counter oversteer or the inner rear wheel to counter understeer. Some ESC systems also reduce engine power until control is regained. ESC does not improve a vehicle's cornering performance; instead, it helps to minimize the loss of control.

According to Insurance Institute for Highway Safety and the U.S. National Highway Traffic Safety Administration, one-third of fatal accidents could be prevented by the use of the technology.[4][

Fungsi.Sistem.ESP/ESC Electronic Stability Control (ESC) dicipta membantu pemandu untuk mempertahankan kawalan kenderaannya pada manuver kecepatan tinggi atau di jalan licin. Biasanya keadaan/kondisi itu menimbulkan gejala oversteer atau understeer. ESC mengaplikasikan rem dan kawalan/ kawalan mesin untuk mengendalikan kenderaan tetap dijalurnya ( track ).

Komponen komponen ESP pada kendaraan meliputi :

1. ESP-Hydraulic unit with integrated ECU

Merupakan rangkaian hidrolik pada booster rem dan roda – roda yang berintegrasi atau di kawal oleh ECU

2. Wheel speed sensor Merupakan sensor yang memantau kecepatan putaran roda 3. Steering angle sensor komponen ini merupakan sensor yang bekerja memantau sudut belok kenderaan pada

saat dibelokan ke arah kanan ataupun kiri 4. Yaw rate sensor with integrated acceleration sensor Merupakan sensor yang berfungsi memantau akselerasi (percepatan) kenderaan 5. Engine-management ECU for communication Merupakan otak dari system elektronik pada kenderaan yang berfungsi mengatur seluruh

system otomatis yang menggunakan sensor elektronik dalam kenderaanAirbag ECU terbahagi kepada 3 komponen utama iaitu plastic housing, metal base plate dan electronic board. Manakala pada electronic board ini pula terdapat IC, capacitors, acceleration sensors, connector, inductors dan PCB board

Barangan sesuai diperjeniskan di bawah kod tarif 8479.89 900 Perintah Duti Kastam 2012 sebagai other machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter berdasarkan alasan-alasan berikut : Barangan mempunyai fungsi tersendiri yang tidak mendapat liputan di mana - mana kepala dalam Perintah Duti Kastam 2012 kecuali di bawah kepala 8479 seperti yang dijelaskan oleh EN HS2012 mukasurat : XVI-8479-1 seperti berikut: 84.79- Machines and mechanical appliances having individual functions, not specified

or included elsewhere in this Chapter. 8479.89 -- Other

Berdasarkan dari keterangan yang dinyatakan di atas dan Mengikut PDK 2012 dagangan tepat di perjeniskan di bawah Kod tarif 8479.89 900

Heading / subheading

Description

84.79

8479.10 000

8479.20 000

8479.30 000

8479.40

000

8479.50

000

8479.60 000

8479.71 000

8479.79 000

8479.81 000

8479.82 000

8479.89

100 200

900

Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter

- Machinery for public works, building or the like

-

Machinery for the extraction or preparation of animal or fixed vegetable fats or oils

-

Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork

-Rope or cable-making machines

-

Industrial robots, not elsewhere specified or included

- Evaporative air coolers

- - Of a kind used in airports -

-

Other

- Other machines and mechanical appliances:

- - For treating metal, including electric wire coil-winders

-

-

Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines

- - Other

- - - Automatic service-vending

machines

- - - Optical disc mastering and replicating machines

- - - Other

Dagangan : COD LIVER OIL Nama Barangan : Cod Liver Oil



Barangan merupakan cecair jernih kekuningan (pale yellow liquid) yang di isi dalam botol kaca. Ianya berbau seperti ikan (fishy smell) dan merupakan sejenis minyak

Gambar 1 : Minyak Ikan kod.

Barangan sesuai diperjeniskan di bawah kod tarif 1504.10 900 sebagai ” Fish-liver oils and their fractions: - - Other ”, berdasarkan alasan-alasan berikut : Analisa pakar mengesahkan sampel adalah Cod Liver Oil di campur (blended) dengan minyak ikan Gadidae( Gadidae fish oil) yang mengandungi beberapa jenis fatty acid yang kebanyakannya adalah Eicospentaenoic Acid (EPA), Docosahexaenoi acid(DHA)oleic.acid, Heneicosanoicacid, palmitoleic acid, myfistic.acid,stearic.acid,Eicosanoic acid tricosanoic acid juga mengandungi vitamin A dan vitamin E.

Ia menepati maksud di EN 2012 mukasurat III-1504-1 iaitu :

15.04 - Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

1504.10 - Fish-liver oils and their fractions

1504.20 -Fats and oils and their fractions, of fish, other than liver oils

1504.30 -Fats and oils and their fractions, of marine mammals

This heading covers fats and oils and their fractions, derived from several varieties of fish (cod, halibut, menhaden, herring, sardines, anchovy, pilchard, etc.) or marine mammals (whales, dolphins, seals, etc.). They are extracted from the body or liver of the fish or marine mammal or from waste thereof. They usually have a characteristic fishy smell and a disagreeable taste, and vary in colour from yellow to reddish-brown.

Cod liver and halibut liver and other fish liver yield oils with a high content of vitamins and other organic substances. They are, therefore, chiet1y used in medicine.These oils remain in this heading whether or not their vitamin content has been increased by irradiation or otherwise, but they fall in Chapter 30 when put up as medicaments, or emulsified or containing other substances added with a view to therapeutic use.

This heading also includes " fish stearin ", a solid product obtained by pressing and decanting chilled fish oil. It is a yellowish or brown substance smelling of fish, and is used for the preparation of degras, lubricants and low-grade soap.

The fats and oils derived from fish or marine mammals remain in this headina when refined, but are excluded if partly or wholly hydrogenated, inter-esterified, re-esteril1ed or elaidinised (heading 15.16).

Perintah Duti Kastam.

Berdasarkan Perintah Duti Kastam 2012, barangan ini sesuai diletakkan di bawah kod tarif 1504.10 900;

15.04 F a t s a n d o i l s a n d t h e i r f r a c t i o n s , o f f i s h o r m a r i n e m a m m a l s , w h e t h e r o r n o t r e f i n e d , b u t n o t c h e m i c a l l y m o d i f i e d .

1504.

10 - Fish-liver oils and their fractions:

100 - - Solid fractions

900 - - Other

Dagangan : SAWERAGE PIPELINES Nama Barangan : Ductile Iron Pipelines Jenama : ENGTEX Model : DN 80 – DN 2000



Barangan merupakan saluran paip pembentungan berongga besar yang diperbuat daripada ductile iron ( iaitu logam yang terhasil daripada penambahan magnesium ke dalam cairan logam pig iron ) dalam bentuk Cast iron bersalut di bahagian dalam dengan lapisan mortar simen dan bahagian luar dengan metalic zinc yang dilapisi lapisan bitumin.

Saluran pembentungan ini mempunyai diameter yang berbeza di kedua hujungnya di mana hujung pertama mempunyai ukuran lebih kecil, manakala sebelah hujung berikutnya berdiameter lebih besar bagi memasukan hujung yang kecil daripada paip lain agar penyambungan menjadi lebih kukuh. Setiap sambungan menggunakan gasket dan soket penyambung.

Barangan ini dikenali sebagai Ductile Iron Pipelines iaitu saluran paip besi untuk pembentungan, jenama Engtex yang dibuat dalam bentuk Cast iron.

Gambar 1 : Saluran paip ductile untuk pembentungan Spesifikasi Barangan. Setiap batang paip berukuran :

Diameter DN 1200 mm Diameter DE 1255 mm Berat 420.1 kg Panjang 6 meter Coating : Dalaman - mortar simen Luaran - lapisan 1 : Zinc lapisan 2 : Bitumin

Ductile iron / Besi tuang.

”Ductile iron” merujuk kepada kandungan % graphite di dalam cast iron / besi tuang. Merupakan logam panas yang ditambah dengan jumlah tertentu magnesium atau grafit yang mengelupas aloi magnesium ke dalam struktur sfera dan boleh meningkatkan kemuluran besi tuang.Biasanya digunakan untuk menggantikan keluli bagi kegunaan jentera berat/ alat ganti jentera ladang.

Cast iron is iron or a ferrous alloy which has been heated until it liquefies, and is then poured into a mould to solidify. It is usually made from pig iron. The alloy constituents affect its colour when fractured: white cast iron has carbide impurities which allow cracks to pass straight through. Grey cast iron has graphite flakes which deflect a passing crack and initiate countless new cracks as the material breaks.

Carbon (C) and silicon (Si) are the main alloying elements, with the amount ranging from 2.1–4 wt% and 1–3 wt%, respectively. Iron alloys with less carbon content are known as steel. While this technically makes these base alloys ternary Fe–C–Si alloys, the principle of cast iron solidification is understood from the binary iron–carbon phase diagram. Since the compositions of most cast irons are around the eutectic point of the iron–carbon system, the melting temperatures closely correlate, usually ranging from 1,150 to 1,200 °C (2,100 to 2,190 °F), which is about 300 °C (572 °F) lower than the melting point of pure iron. Cara pembuatan Ductile pipe line. Ductile pipe line dibentuk dengan cara peleburan pig iron dan campuran kadar tertentu magnesium sebelum dituang ke dalam acuan dan dikenali sebagai cast iron. Barangan ini dilapisi ’coating’ zink dan bitumin di bahagian luar.Manakala bahagian dalam dilapisi simen.

Barangan merupakan ’produk siap guna’ yang diimport dalam bentuk pipelines.

Barangan digunakan sebagai saluran pembentungan bagi mengalirkan air.

Barangan menepati Standard British bagi pembentungan iaitu BS EN 598:2007.

Ketetapan

Barangan ini sesuai diperjeniskan di bawah no. kod tarif 7303.00 000 sebagai Tubes,pipes and hollow profiles, of cast iron ,berdasarkan alasan-alasan berikut ;

- Barangan ini berbentuk ”finish product” yang dibuat daripada ductile iron ( iaitu menambah magnesium ke dalam cairan logam pig iron) dalam bentuk cast iron. Dalam hal ini coated zinc tidak diambil kira kerana yang lebih utama adalah cara produk dihasilkan iaitu cast iron/besi tempa daripada mould.

Oleh itu no.kod tarif 7303.00 000 adalah bersesuaian kerana merujuk kepada barangan paiplines yang berongga.

- Perintah Duti Kastam.

Berdasarkan Perintah Duti Kastam 2012, barangan ini sesuai diletakkan dibawah kod tarif 7303.00 000 ;

73.03 Tubes,pipes and hollow profiles, of cast iron

Nota Bab di muka surat 516 PDK 2012 menyatakan :

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

(d). High speed steel. Alloy steel containing,with or without other elements, at least two of the three

elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more carbon and 3 to 6% of chromium.

- Explanatory Note.

Barangan ini mendapat liputan dalam EN 2012 di muka surat XV-7303-1 :

73.03 Tubes, pipes and hollow profiles, of cast iron Nota Bab pada muka surat XV-7303-1 ini menyatakan : This heading applies to tube,pipes and hollow profiles manufactured of cast iron as defined in Note 1 ( tubes and pipes ) to this chapter . Notes. 1. In this chapter, the expression “ Cast Iron” applies to products obtained by casting in which

iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined ain Note 1(d) to Chapter 72 ( Chapter 72 1(d).Steel – Ferrous materials –contain by weight 2% or less of carbon ).

GENERAL The expression “ tubes and pipes” and hollow profiles have the following meaning : (1) Tubes and pipes. Concentric hollow product, of uniform cross-section with only one enclosed void along their hole length, having their inner and outher surfaces of the same form.Steel tube are mainly of circular,oval,rectangular cross-section but in addition may include equilateral triangular and other regular convex polygonal cross-sections.Product of cross-section other than circular. with rounded corners along their whole length, and tube…………… are also be consider as tubes. They may be polished,coated…………

Dagangan : SERBUK NASI GORENG IKAN BILIS Nama Barangan : Serbuk Nasi Goreng Ikan Bilis Jenama : Adabi



Barangan berupa serbuk berwarna perang kemerahan yang berbau ikan yang dipek dalam pembalut aluminium kedap udara dengan berat bersih 17gm. Berdasarkan maklumat yang dikemukakan, barangan mengandungi bahan dengan peratusan sepertimana berikut :

Kandungan Bahan Peratusan (%)

Bawang Putih 5.831 Serbuk Ikan Bilis (Medium) 25.325 Serbuk Ikan Bilis (Hi-Grade) 15.10 Ikan Bilis Ranggup 8.50 Serbuk Cili Padi 8.50 Gula 15.00 Garam 8.45 Daun Bawang 1.50 Kondisioner Makanan 5.01 Monosodium Glutamate (MSG) 6.50 Sodium Inosinat 0.284

Barangan digunakan sebagai perencah untuk memasak nasi goreng . Barangan ini sesuai diperjeniskan di bawah kod tarif 2103.90 900 sebagai mixed seasonings berdasarkan alasan-alasan berikut : i. Analisa pakar mengesahkan barangan mengandungi karbohidrat, protein, Monosodium

Glutemate (MSG) , garam dan 1.0% kelembapan. ii. Maklumat pada bungkusan menjelaskan bahawa barangan adalah merupakan perencah

nasi goreng dan disertakan dengan cara-cara untuk memasak nasi goreng. iii. Barangan mendapat liputan bawah kepala 21.03 EN HS 2012 mukasurat IV-2103-1

sepertimana berikut:


2103.10 -Soya sauce

2103.20 -Tomato ketchup and other tomato sauces

2103.30 -Mustard flour and meal and prepared mustard 2103.90 -Other

(A) SAUCES AND PREPARATIONS THEREFOR; MIXED CONDIMENTS AND

MIXED SEASONINGS

This heading covers preparations, generally of a highly spiced character, used to flavour certain dishes (meat, fish, salads, etc.), and made from various ingredients (eggs, vegetables, meat, fruit, flours, starches, oil, vinegar, sugar, spices, mustard, flavourin s, etc.). Sauces are generally in liq_uid form and preparations for sauces are usually in tne form of powders to which only nulk, water, etc. need to be added to obtain a sauce. …………………………………………………………………………………………………….. ……………………………………………………………… Mixed condiments and mixed seasonings containino spices differ from the spices and mixed spices of headings 09.04 to 09.10 in that they aiso contain one or more flavouring or seasonina substances of Chapters other than Chapter 9, in such proportions that the mixture fias no longer the essential character of a spice within the meaning of Chapter 9 (see the General Explanatory Note to that Chapter). Examples of products covered by the heading are : mayonnaise, salad dressings, Beamaise, bolognaise (consisting of chopped meat, tomato puree, spices, etc.), soya sauces, mushroom sauce, Worcester sauce (generally made with a base of thick soya sauce, an infusion of spices in vinegar, with added salt, sugar, caramel and mustard), tomato ketchup (a preparation made from tomato puree, sugar, vine ar, salt and spices) and other tomato sauces, celel)' salt (a mixture of cooking salt and finely ground celery seeds), certain mixed seasoninas for sausage making, and products of Chapter 22 (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (e.g., cooking wines and cooking Cognac).

Dagangan : PERENCAH NASI GORENG Nama Barangan : Perencah Nasi Goreng Jenama : Adabi



Barangan berupa paste bewarna kemerahan yang berbau udang kering yang dipek dalam pembalut aluminium kedap udara dengan berat bersih 120g. Berdasarkan maklumat yang dikemukakan, barangan mengandungi bahan dengan peratusan sepertimana berikut : Barangan digunakan sebagai perencah untuk memasak nasi goreng . Barangan ini sesuai diperjeniskan di bawah kod tarif 2103.90 900 sebagai mixed seasonings berdasarkan alasan-alasan berikut : i. Analisa pakar mengesahkan barangan mengandungi karbohidrat, protein, gula,

monosodium glutemate (MSG) dan garam.

ii. Maklumat pada bungkusan menjelaskan bahawa barangan adalah merupakan perencah nasi goreng dan disertakan dengan cara-cara untuk memasak nasi goreng.

iii. Barangan mendapat liputan bawah kepala 21.03 EN HS 2012 mukasurat IV-2103-1 sepertimana berikut:


2103.10 -Soya sauce 2103.20 -Tomato ketchup and other tomato sauces 2103.30 -Mustard flour and meal and prepared mustard 2103.90 -Other

Bahan Peratusan (%)

Cili Kering 15 Udang Kering 13 Sos Ikan 12 Bawang 30 Monosodium Glutamate (MSG) 5 Minyak Masak 20 Bahan Perisa 5


This heading covers preparations, generally of a highly spiced character, used to flavour certain dishes (meat, fish, salads, etc.), and made from various ingredients (eggs, vegetables, meat, fruit, flours, starches, oil, vinegar, sugar, spices, mustard, flavourin s, etc.). Sauces are generally in liq_uid form and preparations for sauces are usually in tne form of powders to which only nulk, water, etc. need to be added to obtain a sauce. …………………………………………………………………………………………………………….. ……………………………………………………………… Mixed condiments and mixed seasonings containing spices differ from the spices and mixed spices of headings 09.04 to 09.10 in that they aiso contain one or more flavouring or seasonina substances of Chapters other than Chapter 9, in such proportions that the mixture fias no longer the essential character of a spice within the meaning of Chapter 9 (see the General Explanatory Note to that Chapter). Examples of products covered by the heading are : mayonnaise, salad dressings, Beamaise, bolognaise (consisting of chopped meat, tomato puree, spices, etc.), soya sauces, mushroom sauce, Worcester sauce (generally made with a base of thick soya sauce, an infusion of spices in vinegar, with added salt, sugar, caramel and mustard), tomato ketchup (a preparation made from tomato puree, sugar, vine ar, salt and spices) and other tomato sauces, celel)' salt (a mixture of cooking salt and finely ground celery seeds), certain mixed seasonings for sausage making, and products of Chapter 22 (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (e.g., cooking wines and cooking Cognac).

Dagangan : LATTICE GIRDER Nama Barangan : Lattice Girder



Barangan dikenali sebagai Lattice Girder . Barangan steel structure grating panel yang diperbuat dari besi logam. Ia diperbuat daripada Hot rolled ribbed bars dan twisted bar yang dielectro welded forging membentuk mesh dengan saiz yang tertentu

Gambar :Lattice Girder Structure grating panel digunakan untuk membuat building construction dan kerja-kerja konkrit seperti wall panel, step walkway di bangunan atau tapak pembinaan..Dibuat berbentuk grating kerana ia mempunyai kekuatan( strength) dan ringan menjimatkan kos . Berdasarkan kegunaan steel structure grating panel yang digunakan untuk steel structure platform and step walkway, 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 di EN HS Mukasurat XV-7308-1 Barangan sesuai diperjeniskan di bawah kod tarif 7308.20 000 Perintah Duti Kastam 2012 sebagai “Tower and lattice masts” berdasarkan alasan-alasan berikut : Berdasarkan kegunaan steel structure grating panel yang digunakan untuk steel structure platform and step walkway, 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 di EN HS Mukasurat XV-7308-1 73.08- Structures (excluding prefabricated buildings of headino 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel (+).

7308.10 - Bridges and bridge-sections 7308.20 - Towers and lattice masts 7308.30 - Doors, windows and their frames and thresholds for doors 7308.40 - Equipment for scaffolding, shuttering, propping or pit-propping 7308.90 - Other

This heading covers complete or incomplete metal structures, as well as parts of structures. For the purpose of this heading, these structures are characterised by the fact that once they are put in position, they generally remain in that position. They are usually made up from bars, rods, tubes, angles, shapes, sections, sheets, plates, wide flats including so-called universal plates, hoop, strip, forgings or castings, by rivetin&, bolting, welding, etc..............................................................

Dagangan : PRINTING PLATE (SENSITIZED) Nama Barangan : Rota Plate Model : Roll



Barangan berbentuk seperti sebuah selinder yang mempunyai lubang di bahagian tengah. Barangan berupa kepingan keras yang dikenali sebagai printing plate dan dinamakan dengan nama perdagangannya sebagai Rotaplate @ Screen plate material.

- Rota plate dibaluti dengan polyester foil. - Rota plate dibuat daripada nikel (100%) dan screen engraving emulsion (1 – 50%) yang

bebentuk sensitized and unexposed terhadap cahaya terangUkuran terdiri daripada : Gulungan /roll bersaiz : 380mm x 15 meter Printing plate akan dipasang pada drum berbentuk selinder.Sebelum ia sedia digunakan untuk proses percetakan, pemindahan imej daripada filem akan dilakukan supaya imej yang dikehendaki sebagaimana di atas filem akan dapat dipindahkan kepada roll plate yang dipasang pada drum ini. Proses pemindahan akan dijalankan di bawah cahaya UV bagi mengelak berlaku kerosakan filem.

Gambar atas : Rotaplate screen. Sensitized printing plate. Sensitized plate bermaksud ” To make (a film or plate) sensitive to light. Presensitized Plates,as the name suggests already have a coating of light-sensitive material on them before being used to printing, so they can be directly be exposed.

The light-sensitive printing plate is produced by taking up a coating solution from a coating solution pan by a gravure roll, scraping away excess coating solution adhering to the gravure roll by a doctor blade, transferring the coating solution still retained on the gravure roll to a coating roll made of rubber with a fine uneven pattern on the surface thereof which is turning in the same direction and at the same speed as the gravure roll, and transferring the coating solution thus transferred to the coating roll to a support running at the same speed and in the same direction as the coating .

Fakta Barangan:

Barangan adalah ”printing plate” dan dinamakan Rotaplate @ Screen plate material.

Barangan berbentuk ’finish product’ yang dimport dalam bentuk roll film dengan ukuran 380mm x 15 meter.

Barangan berfungsi sebagai plate screen percetakan yang digunakan dalam proses percetakan tekstil.Ia bertujuan bagi ”transfer image to lebels”.

Material rotaplate diperbuat daripada 100% nikel manakala screen diperbuat daripada non-woven screen material.

Bercirikan kuat, boleh bertahan lama,boleh disimpan untuk mencetak berulangkali,menjimatkan dan lebih banyak bahan dapat dicetak. Ketetapan

Barangan Printing plate (sensitized) ,sesuai diperjeniskan mengikut di bawah kod tarif 3702.98 900 sebagai Other photografic film in rolls,sensitized,unexposed of any material other than paper , of a width exceeding 35 mm, berdasarkan alasan berikut ;

- Barangan merupakan printing plate beserta screen printing yang telah dilapisi/layer oleh emulsion sensitive untuk lebih diterangkan bagi menambahkan kecekapan tenaga bagi keperluan tindak balas photo.Screen bukan dibuat daripada paper sebaliknya adalah daripada non-woven

- Perintah Duti Kastam 2012.

Berdasarkan PDK 2012 di muka surat 227 menyatakan :

37.02 Photografic film in rolls,sensitized,unexposed of any material other than paper,peperboard or textiles:instant print film in rolls,sensitised,unexposed.

3702.10 000 - For X-ray - Other film,without perforations,of a width not exceeding 105 mm : 3702.31 000 - - For colour photography (polychrome)

3702.32 000 - - Other, with silver halide emulsion

3702.39 000 - - Other - Other film,without perforations,of a width exceeding 105 mm :

3702.41 000 - - Of a width exceeding 610 mm and of a lenght exceeding 200m, for colour photography (polychrome)

3702.42 000 - - Of a width exceeding 610 mm and of a lenght exceeding 200m, other than for colour photography

3702.43 000 - - Of a width exceeding 610 mm and of a lenght not exceeding 200m

3702.44 000 - - Of a width exceeding 105 mm but not exceeding 610 mm

- Other film,for colour photography (polychrome) :

3702.52 - - Of a width not exceeding 16 mm : 100 - - - Of a kind suitable for use in cinematography 900 - - - Other

3702.53 000 - - Of a width exceeding 16 mm but not exceeding 35 mm and of a lenght not exceeding 30 m, for slides

3702.54 - - Of a width exceeding 16 mm but not exceeding 35 mm and of a lenght not exceeding 30 m, other than for slides

100 - - - Of a kind suitable for use in cinematography 900 - - - Other

3702.56 - - Of a width not exceeding 35 mm : 100 - - - Of a kind suitable for use in cinematography 900 - - - Other

3702.96 - - Of a width not exceeding 35 mm and of a lenght not exceeding 30 m : 100 - - - Of a kind suitable for use in cinematography 900 - - - Other

3702.97 - - Of a width not exceeding 35 mm and of a lenght not exceeding 30 m : 100 - - - Of a kind suitable for use in cinematography 900 - - - Other

3702.98 - - Of a width exceeding 35 mm : 100 - - - Of a kind suitable for use in cinematography 900 - - - Other

Kepala 37.02 merujuk kepada photographic film dalam bentuk roll yang sensitised, unexposed dan bukan dari paper dan paperboard atau textiles. Manakala pecahan kepala 98.900 pula merujuk kepada lain-lain (other) film yang sesuai digunakan untuk industri percetakan dengan mempunyai ukuran lebar tidak melebihi 35 mm.

- Explanatory Note 2012. Berdasarkan EN muka surat VI-3701-1 menyatakan :

37.02 Photografic film in rolls,sensitized,unexposed of any material other than paper,peperboard or textiles:instant print film in rolls,sensitised,unexposed.

3702.10 - For X-ray

- Other film,without perforations,of a width not exceeding 105 mm :

3702.31 - - For colour photography (polychrome)

3702.32 - - Other, with silver halide emulsion

3702.39 - - Other

- Other film,without perforations,of a width exceeding 105 mm :

3702.41 - - Of a width exceeding 610 mm and of a lenght exceeding 200m, for colour photography (polychrome)

3702.42 - - Of a width exceeding 610 mm and of a lenght exceeding 200m, other than for colour photography

3702.43 - - Of a width exceeding 610 mm and of a lenght not exceeding 200m

3702.44 - - Of a width exceeding 105 mm but not exceeding 610 mm

- Other film,for colour photography (polychrome) :

3702.52 - - Of a width not exceeding 16 mm :

3702.53 - - Of a width exceeding 16 mm but not exceeding 35 mm and of a lenght not exceeding 30 m, for slides

3702.54 - - Of a width exceeding 16 mm but not exceeding 35 mm and of a lenght not exceeding 30 m, other than for slides

3702.56 - - Of a width not exceeding 35 mm :

3702.96 - - Of a width not exceeding 35 mm and of a lenght not exceeding 30 m :

3702.97 - - Of a width not exceeding 35 mm and of a lenght not exceeding 30 m :

3702.98 - - Of a width exceeding 35 mm : Penerangan General dalam EN di muka surat VI-37-1 menyatakan : The photographic plates, film, paper, paperboard and textiles of Chapter 37 are those withone or more layers of any emulsion sensitive to light or other forms of radiation havingsufficient energy to cause the necessary reaction in photon (or photo) sensitivematerials,…………. (A) Plates and f'llm fall in the Chapter whether : (1) Unexposed, i.e., not yet submitted to the action oflight or other forms of radiation; or

(2) Ex:eosed, whether or not developed (that is, chemically treated to render the image vis1ble).

This heading covers :

(A) Photographic film in rolls, of any material other than paper, paperboard or textiles.

Photographic film in rolls (i.e., other than flat), sensitised, unexposed is usually of poly(ethylene terephthalate), cellulose acetate or similar flexible materials and normally provides for a number of exposures. The heading does not cover such film of paper (e.g., paper" films" used to make negatives), paperboard or textiles (heading 37.03).

Dagangan : COATING PAPER Nama Barangan : Thermal Paper Model : 74 g/m²



Barangan terdiri daripada sejenis kertas nipis berwarna putih yang dilapisi inorganic substances dengan satu permukaan licin dan berkilat yang didatangkan dalam bentuk roll besar yang masih belum dipotong menjadi barangan siap, didatangkan dengan pelbagai ukuran mengikut kehendak pelanggan.Kertas ini dinamakan sebagai Thermal paper yang mempunyai ciri-ciri seperti berikut :

- Nama : Thermal paper - Ukuran : Dalam roll/gulungan besar - pelbagai ukuran. - Lebar / width : Lebih 150 mm. - Berat : 74 g/m2 - Terdiri daripada 3 lapisan :

Lapisan 1 – based paper – this paper is the base to which the coating is applied and on which the image will be printed.

Lapisan 2- Under coating – first coating wchich is applied to the base paper so as to guarantee a smoother and more uniform surface on which to apply the thermal coating,for a more evenly-spread distribution.

Lapisan 3- Thermal coating - second coating,made up of a large number of chemical compounds which,when subjected to heat,react among themselves and develop the image,the main components of this coating are a colouring, a sensitizing (or co-reacting) agent and a colour enhancer.

Gambar 1 : Thermal paper-Roll besar

Thermal paper is a special fine paper that is coated with a chemical that changes color when exposed to heat. It is used in thermal printers and particularly in inexpensive or lightweight devices such as adding machines, cash registers, and credit card terminals.

The surface of the paper is coated with a solid-state mixture of a dye and a suitable matrix; a combination of a fluoran leuco dye as an example. When the matrix is heated above its melting point, the dye reacts with the acid, shifts to its colored form, and the changed form is then conserved in a metastable state when the matrix solidifies back quickly enough.

Usually, the coating will turn black when heated, but coatings that turn blue or red are sometimes used. While an open heat source, such as a flame, can discolor the paper, a fingernail swiped quickly across the paper will also generate enough heat from friction to produce a mark.

Fakta Barangan: Hasil analisis didapati barangan diperbuat daripada wood pulp obtained predominantly by chemical proses (>90%), bleached and coated on one side with inorganic substances. Sampel mempunyai berat 74 g/m2. Nilai abu sebanyak 17%. Sampel didapati bukan multiply dan mempunyi ciri-ciri sebagai thermal paper apabila diberikan haba. Barangan berbentuk separuh siap di mana kertas thermal akan dipotong mengikut keperluan tertentu berdasarkan permintaan pasaran.

Kegunaan. Barangan ini akan digunakan dalam industri percetakan dengan penghasilan produk thermal printing seperti :

- cash register receipts - bank ATM/CDM receipts - fax papers - parking tickets - transport tickets - medical charts

Gambar 2 : Produk Thermal paper siap potong receipts credit card machine. Ketetapan

Barangan ini sesuai diperjeniskan di bawah no. kod tarif 4810.13 910 sebagai Coated writing or printing paper from paper or paperboard in rolls, of a width exceeding 150 mm , berdasarkan alasan-alasan berikut ;

- Berdasarkan laporan kimia adalah di dapati barangan telah dihasilkan daripada wood pulp yang diperolehi dengan chemical process (>90%),bleached and coated on the one side with inorgarnic subtances.

Pada lapisan kedua dilapisi dengan under coating bagi menjadikan ianya lebih licin agar

thermal coating di lapisan ketiga dapat dibuat dengan lebih sekata.Thermal coating mengandungi chemical compound seperti colouring,sensitizing (or co-reacting) agent and a colour enhancer agar ia sesuai digunakan dengan thermal printers sebagaimana dijelaskan dalam laman web seperti no.5.1.2 di atas.

- Ukuran kelebaran (width) setiap gulungan (roll) barangan ini adalah melebihi standard

yang ditetapkan dalam PDK 2012 iaitu lebar tidak melebihi 150 mm atau 6.1 inci. Oleh itu no.kod tarif 4810.13 910 adalah bersesuaian kerana lebar melebihi 150 mm.

- Perintah Duti Kastam.

Berdasarkan Perintah Duti Kastam 2012, muka surat 354, barangan ini sesuai diletakkan dibawah kod tarif 4810.13 910 ;

48.10 Paper and paperboard,coated on one or both sides with kaolin (China clay)

or other inoganic substances, with or without a binder, and with no other coating, wheather or not other surface-decorated or printed,in rolls or rectangular (including square) sheets,of any size.

- Paper and paperboard of a kind used for writing,printing or other graphic

purpose, not containing fibres obtained by a mechanical or chemi-mechanical process or of wchich not more than 10% by weight of the total fibre content consist of such fibres :

4810.13 - - In rolls :

- - - Of a width not exceeding 150 mm : 110 - - - - Printed, of a kind used for self-recording apparatus 190 - - - - Other

- - - Other: 910 - - - - Writing and printing paper

990 - - - - Other 4810.14 - - In sheet with one side not exceeding 435 mm and the other side not

exceeding 297 mm in the unfolded state :

- - - In rectangular (including square) sheets of which no side exceeds 360 mm in the unfilded state :

110 - - - - Printed, of a kind used for self-recording apparatus 190 - - - - Other

- - - Other: 910 - - - - Writing and printing paper 990 - - - - Other

4810.19 - - Other :

- - - In rectangular (including square) sheets of which no side exceeds 360 mm in the unfilded state :

110 - - - - Printed, of a kind used for self-recording apparatus 190 - - - - Other

- - - Other: 910 - - - - Writing and printing paper 990 - - - - Other

Kepala 48.10 merujuk kepada paper and paperboard coated with a inoganic subtances manakala sub kepala 13.910 merujuk kepada Other yang membawa maksud Writing and printing paper in rolls, of a width exceeding 150 mm.

- Explanatory Note. EN 2012 di muka surat X-4810-1 menyatakan :

48.10 Paper and paperboard,coated on one or both sides with kaolin (China clay) or other inoganic substances, with or without a binder, and with no other coating, wheather or not other surface-decorated or printed,in rolls or rectangular (including square) sheets,of any size.

- Paper and paperboard of a kind used for writing,printing or other graphic purpose, not containing fibres obtained by a mechanical or chemi-mechanical process or of wchich not more than 10% by weight of the total fibre content consist of such fibres :

4810.13 - - In rolls :

4810.14 - - In sheet with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state :

4810.19 - - Other :

Nota Bab di muka surat X-48-9 menyatakan :

Paper and paperboard, coated with kaolin (China clay) or other inorganic substances, with or without a binder, in rolls or sheets, fall in headin48.10. In addition to kaolin, the inor anic substances used for coating include barium sulpnate, calcium carbonate,calcium sulpnate, magnesium silicate, zinc oxide, and powdered metal. These coating materials are generally applied by means of a binding agent such as glue, gelatin, amylaceous substances (e.g., starch, dextrin), Bagi paper and paperboard (4810.13 - - In rolls) di atas; The inorganic substances, other than kaolin (China clay), commonly used for coating include barium sulphate, magnesium silicate, calcium carbonate, calcium sulphate, zinc oxide and powdered metal. (see the General Explanatory Note to this Chapter : coated paper and paperboard). The inorganic coatinmaterials referred to m the heading may contain small amounts of orgaruc substances for example to enhance the surface characteristics of the paper.

Dagangan : ALL TERRAIN VEHICLES (ATV-

2WD) Nama Barangan : All Terrain Vehicles (ATV –

2WD) Jenama : SIHAO Model : SHATV 022 – 250cc



Barangan merupakan sebuah kenderaan seperti motosikal tetapi mempunyai empat tayar besar seperti tayar lori.Kesemua empat tayar sama besar iaitu 14 inci dengan rim aluminium.Kenderaan ini dinamakan All Terrain Vehicles (ATV), jenama Sihao, model SHATV-022, berkuasa 250 cc. Kenderaan ATV dipandu dengan menggunakan kilasan dan tarikan roda hadapan.Pengawalan Pemanduaan menggunakan handle seperti motosikal.

All Terrain Vehicles (ATV-2WD) 250 CC.

All Terrain Vehicles (ATV).

An all-terrain vehicle (ATV), also known as a quad, quad bike, three-wheeler, or four-wheeler, is defined by the American National Standards Institute (ANSI) as a vehicle that travels on low-pressure tires, with a seat that is straddled by the operator, along with handlebars for steering control. As the name implies, it is designed to handle a wider variety of terrain than most other vehicles

By the current ANSI definition, ATVs are intended for use by a single operator, although some companies have developed ATVs intended for use by the operator and one passenger. These ATVs are referred to as tandem ATVs.[1]

The rider sits on and operates these vehicles like a motorcycle, but the extra wheels give more stability at slower speeds. Although equipped with three (or typically, four) wheels, six-wheel models exist for specialized applications. Engine sizes of ATVs currently for sale in the United States, (as of 2008 products), range from 49 to 1,000 cc (3 to 61 cu in).

Barangan dinamakan All Terrain Vehicles (ATV).

Barangan berbentuk ’barang siap’ dan sedia untuk digunakan sebagai kenderaan untuk tunggangan bagi tujuan rekreasi dan sukan.

Spesifikasi : Lampiran 1B.

- Model : ASHTV-022 (2WD)

- Size : 1900 mm x 1230 mm x 1030 mm

- Enjin : Petrol – single cylinder

: 250 cc – 4 stroke

- Starter mula : Bateri

- Brakes : front/rear – 4 disc brake

- Speed : max 100 km/h

- Kapasiti muatan : 1 person

Digunakan untuk tunggangan bagi tujuan rekreasi dan aktiviti sukan lasak di jalan yang berliku/bukit dan pedalaman.

Berdasarkan fakta dan maklumat, barangan tersebut sesuai diperjeniskan di bawah kod tarif 8703.21 941 sebagai New CBU other 2WD motor vehicle principally designed for the transport of persons with spark-ignition internal combustion reciprocating piston engine of a cylinder capasity not exceeding 1,000 cc , berdasarkan alasan-alasan berikut ; Barangan tergolong dalam kategori lain-lain jenis kenderaan CBU baru yang digunakan untuk membawa penumpang, dengan kapasiti enjin di bawah 1,000 cc, menggunakan enjin petrol 4 lejang dan pemanduan menggunakan pacuan dua roda. Perintah Duti Kastam.

Berdasarkan Perintah Duti Kastam 2012, barangan ini sesuai diletakkan dibawah kod tarif 8703.21 941 ;

87.03 Motor cars and other motor vehicles principally designed for the transport

of persons (other than those of heading 87.02), including station wagon and racing cars.

8703.10 - Vehicles specially designed for travelling on snow;golf cars and similar vehicles :

100 - - Golf cars,including golf buggies 900 - - Other

- Other vehicles with spark-ignition internal combustion reciprocating piston engine:

8703.21 - - of a cylinder capacity not exceeding 1,000 cc: - - - - - Other: 941 - - - - - - New 942 - - - - - - Old

Kepala 87.03 merujuk kepada kenderaan yang digunakan untuk membawa orang. Manakala sub kepala 21.941 merujuk kepada kenderaan baru pacuan 2 roda, CBU yang menggunakan enjin 4 lejang dengan kapasiti di bawah 1,000 cc. Explanatory Note.

87.03 Motor cars and other motor vehicles principally designed for the transport

of persons (other than those of heading 87.02), including station wagon and racing cars.

8703.10 - Vehicles specially designed for travelling on snow;golf cars and similar vehicles :

- Other vehicles with spark-ignition internal combustion reciprocating piston engine:

- - of a cylinder capacity not exceeding 1,000 cc

Penerangan dalam muka surat ini menyatakan ;

This heading cover motor vehicles for the various types (including amphibious motor vehicles) designed for the transport of persons;but not cover heading 87.02.The vehicles of this heading may have any type of motor (internal combustion piston engine,electric motor,gas turbine ,etc.

Dagangan : REINFORCE PLASTIC PIPE-

FLEXIPIPE Nama Barangan : Soluforce RTP (Reinforce

Plastic Pipe) Jenama : Soluforce Model : Soluforce Heavy H415-H515



Menurut keterangan dagangan Paip plastic heavy duty di kenali sebagai soluforce heavy model H415-H515 RTP (Reinforced Thermoplastic Pipe).RTP pipe ini berwarna putih dibuat dari daripada bahan plastik HDPE ( High Density Polyethtlene). SoluForce Reinforced Thermoplastic Pipe siri H415-H515 boleh beroperasi dalam tekanan berkeupayaan tinggi sehingga 223 Bar (4”) dan 178 Bar (6”) iaitu bersamaan 223MPa dan 178MPa

Terdapat 4 lapisan iaitu plastik luar berwarna putih dari HDP dan ,lapisan dalam diperkuatkan dengan lapisan reinforcement layer 2 lapis dan lapisan dalam di perk

Menurut lamam web Wikipedia.High-density polyethylene

High-density polyethylene (HDPE) or polyethylene high-density (PEHD) is a polyethylene thermoplastic made from petroleum. Known for its large strength to density ratio, HDPE is commonly used in the production of plastic bottles, corrosion-resistant piping, geomembranes, and plastic lumber. HDPE is commonly recycled, and has the number "2" as its resin identification code (formerly known as recycling symbol).

Pipe ini digunakan untuk industri minyak dan gas di laut dalam (Heavy Offshore Pipe) sebagai :-

- Pancutan air bertekanan tinggi. - Pengangkutan Oil and Gas - Pengumpulan Oil and gas lines - Penyambungan telaga. - Pemindahan,pendaratan / export lines

SoluForce Reinforced Thermoplastic Pipe siri H415-H515 boleh beroperasi dalam tekanan berkeupayaan tinggi sehingga 223 Bar (4”) dan 178 Bar (6”) iaitu bersamaan 223MPa dan 178MPa

Barangan mendapat liputan dalam Perintah Duti Kastam 2012 di bawah kepala 3917 seperti yang dijelaskan oleh EN HS2012 mukasurat : muka surat VIII-3917 seperti berikut:

39.17 – Tubes,pipes and hoses,and fittings therefor (for example,joints,elbows flanges),of plastic..

3917.10 - Artificial guts (sausage casings) of hardened protein or of cellulosic

materials - Tubes, pipes and hoses, rigid : 3917.21 -- Of polymers of ethylene 3917.22 -- Of polymers of propylene 3917.23 --Of polymers of vinyl chloride 3917.29 - - Of other plastics - Other tubes, pipes and hoses : 3917.31 - - Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6

MPa 3917.32 --Other, not reinforced or otherwise combined with other materials, without

fittings 3917.33 - - Other, not reinforced or otherwise combined with other materials, with

fittings 3917.39 -- Other 3917.40 -Fittings

According to Note 8 to the Chapter, the expression " tubes, pipes and hoses " means :

(i) hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes), provided that they have an internal cross-section which is round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon; and

(ii) sausage casings….

This heading also includes fittings of plastics for tubes, pipes and hoses (for example,

joints, elbows, flanges). Tubes, pipes and hoses and fittings therefore may be rigid or flexible and may be reinforced or otherwise combined with other materials. (For the classification of tubes, pipes, etc., of plastics combined with other materials, see the General Ex

Dagangan : KAPAL TERAPUNG,

PEMPROSESAN, PENYIMPANAN DAN PEMUNGGAHAN

Nama Barangan : Kapal Terapung, Pemprosesan,

Penyimpanan dan Pemunggahan (FPSO BERTAM)



Barangan adalah merupakan kapal terapung, pemprosesan, penyimpanan dan Pemunggahan ( Floating, Production, Storage and Off-loading ) yang akan dinamakan sebagai FPSO Bertam. Ianya adalah hasil ubah suai dari sebuah kapal tangki biasa kepada kapal terapung tanpa sistem enjin untuk menggerakkannya. Pergerakkan ke sesuatu destinasi adalah ditunda oleh kapal lain. Barangan dilengkapi dengan peralatan untuk memproses hydrokarbon (minyak dan gas) dan menyimpan minyak mentah khusus bagi pelantar minyak yang tiada kemudahan saluran dasar laut untuk menyalurkan minyak mentah ke terminal di daratan. FPSO ini akan beroperasi secara statik di luar pantai berhampiran pelantar minyak dan akan berada di situ sepanjang tempoh pengeluaran minyak mentah. Urusan penghantaran keluar minyak mentah yang disimpan dilakukan oleh kapal tangki yang lain. Typical Topsides Schematic Flow Path barangan adalah sepertimana di bawah.

FPSO ini mempunyai spesifikasi sepertimana berikut ;

Fungsi utama barangan adalah untuk memproses minyak mentah yang disedut keluar dari dasar laut . Minyak mentah tersebut akan melalui dua peringkat proses pemisahan iaitu melalui HP Pemisah (1st Stage Seperator) dan LP Pemisah (2nd Stage Seperator). Minyak mentah tersebut seterusnya akan disalurkan ke tangki penyimpanan sebelum diangkut keluar oleh kapal tangki lain bagi tujuan dieksport atau dihantar ke loji penapis.

Barangan ini sesuai diperjeniskan di bawah kod tarif 8905.20 000 sebagai production platform berdasarkan alasan-alasan berikut:

i. Barangan adalah hasil ubah suai dari sebuah kapal tangki biasa kepada kapal terapung tanpa sistem enjin untuk menggerakkannya. Pergerakkan ke sesuatu destinasi adalah ditunda oleh kapal lain.

ii. Barangan dilengkapi dengan peralatan untuk memproses hydrokarbon (minyak dan gas) dan menyimpan minyak mentah khusus bagi pelantar minyak yang tiada kemudahan saluran dasar laut .

iii. Berdasarkan Wikipedia, Floating, production, storage and offloading (FPSO) bermaksud:

A floating production, storage and offloading (FPSO) unit is a floating vessel used by the offshore oil and gas industry for the processing of hydrocarbons and for storage of oil. An FPSO vessel is designed to receive hydrocarbons produced from nearby platforms or subsea template, process them, and store oil until it can be offloaded onto a tanker or, less frequently, transported through a pipeline. FPSOs are preferred in frontier offshore regions as they are easy to install, and do not require a local pipeline infrastructure to export oil. FPSOs can be a conversion of an oil tanker or can be a vessel built specially for the application.

Panjang 292 m Keluasan 41.15 m Berat muatan 128,469 t Kapasiti Kargo 350,000 barrel Sistem ‘’Mooring’’ ‘’Anchor Mooring’’

Sistem Pengeluaran

‘’Inlet Pemanasan’’ HP Pemisah – 1st Stage Seperator. - Peringkat pertama mengasingkan air,gas dan

minyak mentah. LP Pemisah – 2nd Stage Seperator. - Peringkat kedua mengasingkan air, gas dan

minyak mentah. ‘’Coalescer’’ Rawatan Air Pengeluaran Penjanaan Kuasa & Penghantaran.

iv. Barangan mendapat liputan di bawah kepala 89.05 EN HS 2012 mukasurat XVII-8905-1 sepertimana berikut:

89.05 - Light:vessels, fire:floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms.

8905.10 - Dredgers 8905.20 - Floating or submersible drilling or production platforms 8905.90 - Other


(C) Floating or submersible drilling or production platforms.

Such platforms are generally designed for the discovery or exploitation of off-shore deposits of oil or natural gas. Apart from the equipment required for drilling or production, such as derricks, cranes, pumps, cementing units, silos, etc., these platforms have living quarters for the personnel.

Dagangan : EPOXY POWDER COATING Nama Barangan : Tiger Drylac Powder Coating

Series 69



Barangan dikenali sebagai Tiger Drylac Powder Coating Series 69 adalah merupakan serbuk berwarna hitam. Barangan dipek dalam 20kg per box.

Berdasarkan keterangan dalam Safety Data Sheet:

(i) Composition / information on ingredients

Chemical characteristics : Mixture Description: Preparation based on epoxy-resins Dangerous components: CAS: 7727-43-7 Barium sulphate, natural 25-50% CAS: 93-69-6 1-o-tolylbiguanide 2.5 – 10%

(ii) physical and chemical properties

Appearance : Form Dustlike Colour According to product

specification Smell Characteristic Melting point / melting range > 50oC Density at 20oC 1.49 g/cm3 Solubility in water insoluble

Barangan sesuai diperjeniskan di bawah kod tarif 3907.30 000 sebagai epoxy resins in primary forms berdasarkan alasan-alasan berikut:

hasil analisis mengesahkan bahawa barangan didapati terdiri daripada epoxy resin dan 18.5% bahan inorganik iaitu terutamanya calcium carbonate.

kegunaan barangan sebagai powder coating for decorative and functional application for interior use based on epoxy.

berdasarkan kepada pengesahan pakar, barangan berupa serbuk hitam terdiri daripada epoxy resin yang merupakan polymer dan calcium carbonate adalah filler dimana ia bersesuaian sebagai primary form mengikut keterangan kepada Note 6, Chapter 39 di mukasurat VII-39-2 dan juga keterangan General Explanatory Notes muka surat VII-39-11 iaitu :

Chapter 39 - Plastics and articles thereof Notes …………….

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

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

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

EN HS2012 muka surat VII-39-11:

GENERAL Primary forms

Headings 39.01 to 39.14 cover goods in primary forms only. The expression “primary forms” is defined in Note 6 to this Chapter. It applies only to the following forms: (1)……. (2) Powder, granules and flakes. In these forms they are employed for moulding, for

the manufacture of varnishes, glues, etc. and as thickeners, flocculants, etc. They may consist of the unplasticised materials which become plastic in the moulding and curing process, or of materials to which plasticisers have been added; these materials may incorporate fillers (e.g., wood flour, cellulose, textile fibres, mineral substances, starch), colouring matter or other substances cited in Item (1) above. Powders may be used, for example, to coat objects by the application of heat with or without static electricity.

barangan didapati sesuai diperjeniskan di bawah heading 39.07 kerana barangan mendapat

liputan dalam EN HS 2012 mukasurat VII-3907-I seperti berikut: 39.07 - Polyacetals, other polyethers and epoxide resins, in primary forms;

polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.

3907.10 – Polyacetals

3907.20 - Other polyethers

3907.30 - Epoxide resins

This heading covers : …………………….

(3) Epoxide resins. Polymers made, for example, by condensing epichlorohydrin (1-

chloro-2,3-epoxypropane) with bisphenol A ( 4,4'-isopropylidenediphenol), novolak (phenolic) resins or other polyhydroxy compounds or by epoxidising unsaturated

polymers. Whatever the basic structure of the polymer, these resins are characterised by the presence of reactive epoxide groups which allow them to be readily cross-linked at the time of use, e.g. by the addition of an amino compound, an organic acid or anhydride, a boron trifluoride complex or an organic polymer.

Dagangan : MANGO FLAVOUR Nama Barangan : Mango Flavour Code 678087



Berdasarkan maklumat pemohon barangan berupa cecair tidak berwarna dan berbau seakan mangga. Barangan dikatakan sesuai sebagai flavour for food and baverages.

Mengikut MSDS, specifications dan physical data bagi barangan ini adalah seperti berikut : Trade Name Mango Flavour Product ID 670087 Appearance Liquid Ingredients Blend of flavouring substances identical to flavouring

substances, and flavouring preparations (Essential oils) Colour Colorless to yellow Specific Gravity 1.0225-1.0550 Refractive Index 1.4250-1.4350 Solvents Propylene Glycol Status Flavouring

Berdasarkan maklumat barangan di pek didalam polypropylene bag. Ia tidak di pek for retail sale.

Berdasarkan maklumat barangan dikatakan sesuai sebagai flavour for food and baverages dan digunakan for industrial use only.

Berdasarkan keterangan daripada pihak pengimport barangan di import didalam bentuk drum. Kemudian ia akan di dilute (cairkan) dengan solvents sebelum ia di pek kedalam tong seberat 5kg dan 25kg untuk dijual kepada pengusaha makanan.

Laporan pakar mengesahkan barangan berupa cecair tidak berwarna. Barangan disahkan mengandungi propylene glycol dan campuran sebatian odoriferous seperti isopropylmercaptan, isobutylmercaptan, ethyl butyrate dan ethyl crotonate. Tarif kod yang dicadangkan adalah 3302.10 000. Barangan tidak boleh dimakan terus tetapi digunakan sebagai bahan perasa dalam industri makanan. Ketetapan: Barangan ini sesuai diperjeniskan, di bawah kod tarif 3302.10 000 sebagai mixture of odoriferous substances of a kind used as raw material in food industry berdasarkan alasan-alasan berikut :

Berdasarkan wikipedia kandungan ethyl butyrate merupakan sejenis sebatian odoriferous dimana ia adalah diantara the most chemicals used in flavors and fragrances. Berdasarkan wikipedia mercaptan banyak digunakan didalam industri sebagai additive to odourless gases. Barangan mendapat liputan didalam EN.HS 2012 muka surat VI-3302-1 seperti berikut:-

33.02 - Mixtures of odoriferous substances and mixtures (including alcoholic solutions)

with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages.

3302.10 - Of a kind used in the food or drink industries

3302.90 - Other

This heading covers the following mixtures provided they are of a kind used as raw materials in the perfumery, food or drink industries (e.g., in confectionery, food or drink flavourings) or in other industries (e.g., soap-making) . ................................................................. (6) Mixtures of one or more odoriferous substances (essential oils, resinoids, extracted oleoresins or synthetic aromatics) combined with added diluents or carriers such as vegetable oil, dextrose or starch.

Dagangan : LUBRICATING OILS Nama Barangan : Miller Oils Model : CFS 5W 40NT



Barangan merupakan sejenis cecair likat yang berwarna keperangan yang dipek dalam 1 Liter dan 5 Liter.

Barangan merupakan sejenis lubricating oils for motor vehicles yang dikenali sebagai Miller Oils CFS 5W 40NT.

Berdasarkan kepada keterangan syarikat, komposisi barangan adalah base oil, containing by weight 70% or more of petroleum oils or of oil obtained from bituminous mineral and additive.

Barangan tersebut sesuai diperjeniskan di bawah kod tarif 2710.19 630 sebagai Other lubricating oils berdasarkan alasan-alasan berikut:

Hasil analisis pakar mengesahkan bahawa barangan sesuai sebagai lubricating oil yang terdiri daripada sebatian hidrokarbon yang berasaskan minyak petroleum dengan kebanyakkan adalah rantaian hidrokarbon yang panjang seperti Eiconsane dan tricosane.

Barangan adalah sesuai diperjeniskan di bawah heading 27.10 kerana barangan mengandungi sebatian hidrokarbon yang berasaskan minyak petroleum dimana kandungannya adalah terdiri daripada 85% mineral base dan 15% synthetic base and additives berdasarkan keterangan dalam EN HS 2012 mukasurat V-2710-l dan 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.

- Petroleum oils and oils obtained from bituminous minerals (other than crude) and

preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils:

……. 2710.19 - - Other (1) PRIMARY PRODUCTS

The products covered by the first part of this heading are those which have undergone any process other than those specified in the Explanatory Note to heading 27.09. The heading includes: (A)…(B)… (C )The oils described in (A) and (B) above to which various substances have been

added to render them suitable for particular uses, provided the products contain by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals as a basis and that they are not covered by a more specific heading in the Nomenclature.

Examples of the types of products referred to are: (1) … (2) Lubricants consisting of mixtures of lubricating oils with widely varying quantities

of other products (e.g., products for improving their lubricating properties (such as vegetable oils and fats), anti-oxidants, rust preventives, anti-foam agents such as silicones). These lubricants include compounded oils, oils for heavy duty work, oils blended with graphite (graphite suspensions in petroleum oils or in oils obtained from bituminous minerals), upper cylinder lubricants, textile oils, and solid lubricants (greases) composed of a lubricating oil with about 10 to 15 % of soaps of aluminium, calcium, lithium, etc.

Memandangkan kegunaan barangan sebagai lubricating oil, maka barangan adalah sesuai diperjeniskan di bawah kod tarif 2710.19 630 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.

- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils:

2710.11 - - Light oils and preparations …………………. 2710.19 - - Other :

- - - Lubricating oils and greases:

630 - - - - Other lubricating oils

Dagangan : SYNTHETIC ZEOLITE Nama Barangan : Synthetic Zeolite Jenama : Tosoh Corporation Model : HSZ-940NHA



Barangan merupakan sejenis bahan kimia berupa serbuk halus berwarna putih. Barangan dikatakan sejenis synthetic zeolite. Ia digunakan sebagai raw material for exhaust pipe producer (filtering purpose). Spesifikasi barangan berasaskan MSDS (Material Safety Data Sheet) seperti berikut:-

Items

Specification

Chemical Name: Zeolites Water Tetraethylammonium hydroxide

48-87% 0-30% 13-22%

Physical Appearance White powder Odor Odorless pH 8-10(1% aq.slurry) Water solubility Insoluble

Berdasarkan maklumat pemohon komposisi barangan terdiri daripada Sodium hydroxide, Aluminium sulfate, Sodium silicate dan Tetraethylammonium hydroxide. Barangan dipek didalam drum dengan berbagai-bagai ukuran iaitu 30kg, 150kg, 125kg dan 500kg. Laporan pakar mengesahkan barangan berupa serbuk putih halus. Setelah dianalisa ia adalah sejenis bahan mineral yang terdiri daripada sebatian aluminium silicate, iaitu sesuai dengan zeolite. Kod tarif yang disyorkan adalah 2842.10 000 Berdasarkan keterangan pemohon barangan digunakan sebagai raw material for exhaust pipe producer (filtering purpose).

Ketetapan: Barangan ini sesuai diperjeniskan, di bawah kod tarif 2842.10 000 sebagai double silicate, wheather or not chemically defined compound berdasarkan alasan-alasan berikut: Berdasarkan fakta diatas, ia itu laporan kimia mengesahkan barangan adalah merupakan sebatian aluminium silicate, iaitu sesuai dengan zeolite. Analisa pakar juga mengesahkan barangan adalah sejenis sebatian mineral yang terdiri daripada sebatian aluminium silicate.

Barangan mendapat liputan didalam EN.HS 2012 muka surat VI-2842-1 & 6 seperti berikut:-

28.42 - Other salts of inorganic acids or peroxoacids (including alumiuosilicates

whether or not chemically defined), other than azides.

2842.10 - Double or complex silicates, including aluminosilicates whether or not chemically defined (II) DOUBLE OR COMPLEX SALTS This group covers double or complex salts other than those specifically included elsewhere. The principal double or complex salts classified in this heading include : ................................................................... (L) Double or complex silicates. This group includes aluminosilicates, whether or not they are separate chemicaIly defined compounds. Aluminosilicates are used in the glass industry and as insulators, ionexchangers, catalysts, molecular sieves, etc. Included in this category are synthetic zeolites…………..

Dagangan : SYNTHETIC ZEOLITE Nama Barangan : Synthetic Zeolite Jenama : Tosoh Corporation Model : HSZ-940HOA



Barangan merupakan sejenis bahan kimia berupa serbuk halus berwarna putih. Barangan dikatakan sejenis synthetic zeolite. Ia digunakan sebagai raw material for exhaust pipe producer (filtering purpose).

Spesifikasi barangan berasaskan MSDS (Material Safety Data Sheet) seperti berikut:-

Items

Specification

Chemical Name: Zeolites Water

75-100% 0-25%

Physical Appearance White powder Odor Odorless pH 8-10(1% aq.slurry) Water solubility Insoluble

Berdasarkan maklumat pemohon komposisi barangan terdiri daripada Sodium hydroxide, Aluminium sulfate, Sodium silicate dan Tetraethylammonium hydroxide.

Berdasarkan maklumat pemohon, TEAH is burned out by calcination process.

Barangan dipek didalam drum dengan berbagai-bagai ukuran iaitu 30kg, 150kg, 125kg dan 500kg.

Laporan pakar mengesahkan barangan berupa serbuk putih halus. Setelah dianalisa ia adalah sejenis bahan mineral yang terdiri daripada sebatian aluminium silicate, iaitu sesuai dengan zeolite. Kod tarif yang disyorkan adalah 2842.10 000

Berdasarkan keterangan pemohon barangan digunakan sebagai raw material for exhaust pipe producer (filtering purpose).

Maklumat dari syarikat mengesahkan barangan adalah sejenis synthetic Zeolite. Ketetapan: Barangan ini sesuai diperjeniskan di bawah kod tarif 2842.10 000 sebagai double silicate, wheather or not chemically defined compound berdasarkan alasan-alasan berikut : Berdasarkan laporan pakar mengesahkan barangan adalah merupakan sebatian aluminium silicate, iaitu sesuai dengan zeolite.

Barangan mendapat liputan didalam EN.HS 2012 muka surat VI-2842-1 & 6 seperti berikut:-

28.42 - Other salts of inorganic acids or peroxoacids (including

alumiuosilicates whether or not chemically defined), other than azides.

2842.10 - Double or complex silicates, including aluminosilicates whether or not chemically defined

(II) DOUBLE OR COMPLEX SALTS This group covers double or complex salts other than those specifically included elsewhere. The principal double or complex salts classified in this heading include : ................................................................... (L) Double or complex silicates.

This group includes aluminosilicates, whether or not they are separate chemicaIly defined compounds. Aluminosilicates are used in the glass industry and as insulators, ionexchangers, catalysts, molecular sieves, etc. Included in this category are synthetic zeolites…………..

Dagangan : COOKING BRANDY Nama Barangan : Cooking Brandy



Barangan yang dinamakan sebagai Chef Louis Cooking Brandy adalah dalam bentuk cecair berwarna perang, dipek dalam botol plastik1 litre dan dilabelkan sebagai cooking brandy.

Mengikut label, barangan mengandungi 40% alc.vol dan for cooking purposes only.

Menurut pemohon, barangan adalah sejenis bahan masakan yang digunakan sebagai bumbu makanan atau untuk menggulai.

Berdasarkan label pada botol dan maklumat yang dikemukakan barangan ini mengandungi bahan-bahan seperti berikut :

Ingredients Percentage

Grapes 50

Water 48.9

Salt and pepper flavor 1

Color 0.1

The water is used to reduce the alcohol degree The caramel is used to adjust the Brandy color

Barangan ini sesuai diperjeniskan di bawah kod tarif 2103.90 900 sebagai mixed seasoning berdasarkan alasan-alasan berikut :

i. Analisis pakar mengesahkan barangan; mengandungi 39.1% isipadu/isipadu etil alkohol dan 1.3% bahan tidak meruap yang terdiri daripada garam.

ii. Barangan ini digunakan sebagai ingredient for cooking kerana, walaupun ia mengandungi

alkohol (ethanol), tetapi kandungan garam di dalamnya menjadikan ianya tidak sesuai sebagai minuman tetapi digunakan untuk dicampur dalam masakan.

iii. Barangan mendapat liputan di dalam HS 2012 EN muka surat VI-2103-1 seperti berikut;

21.03 - Sauces and preparations therefor; mixed condiments and mixed seasonings;

mustard flour and meal and prepared mustard.

2103.10 -Soya sauce 2103.20 -Tomato ketchup and other tomato sauces 2103.30 -Mustard flour and meal and prepared mustard. 2103.90- Other


This heading covers preparations, generally of a highly spiced character, used to flavour certain dishes (meat, fish, salads, etc.), and made from various ingredients (eggs, vegetables, meat, fruit, flours, starches, oil, vinegar, sugar, spices, mustard, flavourings, etc.)…………………………….............................. Examples of products covered by the heading are : mayonnaise, salad dressings ………………………………………………………………, and products of Chapter 22 (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (e.g., cooking wines and cooking Cognac).

Dagangan : SURFACE ACTIVE PREPARATION Nama Barangan : Purely Green Cleaner



Barangan merupakan cecair yang berwarna perang jernih.

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

Trade Name Purely Green Cleaner Chemical ingredient Alcohol, Alky Oligoglucopryanosides, alkyl poly

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

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

soft surface cleaning including food handling surface. Barangan diimport dalam pek 1 gallon, 55 gallons drum, 250 gallons tote. Ianya akan dicairkan mengikut sukatan sebelum dijual kepada pelanggan. Barangan digunakan sebagai bahan pencuci untuk kegunaan di rumah, komersial dan industri. Barangan tersebut sesuai diperjeniskan di bawah kod tarif 3402. 90 110 sebagai other surface-active preparations in liquid form berdasarkan alasan-alasan berikut:

Hasil analisis pakar mengesahkan bahan tersebut mengandungi 41% bahan tak meruap. Abu 9.9% yang mengandungi bahan mineral sodium dan ianya sejenis cationic surfactant. Selain itu dagangan ini juga didapati mengandungi 1-dodecanol, 14-pentadecenoic acid, Octyl-beta-D-glucopyranoside dan 1 – napthalenol.

Barangan mengandungi surfaktan yang lembut. Maklumat MSDS juga didapati bahan mengandungi sodium coco poly glucoside sulfosuccinate dimana sulfosuccinate merupakan surfactant.

Barangan sesuai diperjeniskan dibawah heading 34.02 kerana ia mendapat liputan di dalam EN HS2012 muka surat VI-3402-1& 2 seperti berikut:

34.02 - Organic surface-active agents (other than soap); surface-active

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

- Organic surface-active agents, whether or not put up for retail sale:

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

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

(II) SURFACE-ACTIVE PREPARATIONS, WASHING PREPARATIONS

(INCLUDING AUXILIARY WASHING PREPARATIONS) AND CLEANING PREPARATIONS, WHETHER OR NOT CONTAINING SOAP, OTHER THAN THOSE OF HEADING 34.01

This group comprises three categories of preparations:

(A) Surface-active preparations.

These include:

(1) .... (4)

Surface-active preparations are used for their cleansing, wetting, emulsifying or dispersing properties in many industrial applications, ....................

Dagangan : MILK POWDER Nama Barangan : Fernleaf Family Milk Powder Jenama : Fernleaf



Barangan merupakan serbuk halus berwarna kuning cair yang di pek dalam peket aluminium foil bersaiz 550 gram dan 1.1 kg.

Berdasarkan label, barangan di katakan sejenis reduced fat nutritious milk based powder.

Kegunaan/fungsi barangan berdasarkan permohonan (Lampiran A) adalah sebagai formulated powder milk drink for entire family members.

Kandungan bahan berdasarkan label barangan adalah :-

Whole Milk Powder ( Cow’s milk ), Maltodextrin, Whey Powder ( Cow’s milk), Sucrose, Docosahexaenoic Acid ( Fish Oil ), Minerals (Calcium Carbonate, Ferric Pyrophosphate), Vitamins ( Niacinamide, Vitamnin D3, Thiamin Hydrochloride ). Contains emulsifier ( Soya Lecithin ) as permitted food conditioner.

Barangan sesuai diperjeniskan di bawah kod tarif 1901.90 591 sebagai food preparations of goods of headings 04.01 to 04.04, not containing cocoa powder.

Barangan disahkan oleh pakar mengandungi karbohidrat termasuk gula (61.8 %), protein (14.7 %), lemak (16.6 %), kelembapan (2.9 %) dan bahan inorganik (4.0 %) yang terutamanya sebatian potassium, kalsium dan fosforus. Sampel juga didapati mengandungi vitamin A, C, thiamin, riboflavin dan niacin.

Barangan dijual secara retail sale iaitu di pek dalam foil pack dengan berat bersih 550 gram dan 1.1 kgm.

Barangan tidak sesuai untuk bayi berumur 12 bulan ke bawah.

Barangan merupakan minuman susu tepung formula di mana berdasarkan maklumat pemohon, kandungan bahan adalah whole milk powder dan whey powder daripada susu lembu. Ini sesuai sebagaimana keterangan EN HS 2012 muka surat IV-19-1 dan IV-1901-III iaitu: 2. For the purposes of heading 19.01:

(a) The term “ groats ” means cereal groats of Chapter 11 ;

(b) The terms “ flour ” and “ meal ” mean :

(1) Cereal flour and meal of Chapter 11, and (2) Flour, meal and powder of vegetable origin of any Chapter, other than

flour, meal or powder or dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).

(III) Food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.

The preparations of this heading may be distinguished from the products of headings 04.01 to 04.04 in that they contain, in addition to natural milk constituents, other ingredients not permitted in the products of those earlier headings. Thus heading 19.01 includes, for example :

(1) Preparations in powder or liquid form used as infant food or for dietetic purposes and

consisting of milk to which secondary ingredients (e.g., cereal groats, yeast) have been added.

The products of this heading may be sweetened and may contain cocoa.

Berdasarkan fakta, barangan telah disahkan oleh Jabatan Kimia mengandungi karbohidrat termasuk gula, protein, lemak, kelembapan dan bahan inorganik. Oleh itu, barangan tidak sesuai diperjeniskan di bawah 04.01 dan 04.02 kerana bahan yang di benarkan ditambah bagi produk susu di bawah heading ini adalah vitamin dan mineral sahaja sebagaimana dijelaskan dalam General Notes Chapter 4 EN HS 2012 muka surat I-4-2 iaitu : This Chapter covers : (I) Dairy products :

(A) Milk, i.e., full cream milk and partially or completely skimmed milk. (B) Cream (C) Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or

acidified milk and cream (D) Whey (E) Products consisting of natural milk constituents, not elesewhere specified

or included (F) Butter and other fats and oils derived from milk; dairy spreads. (G) Cheese and curd

The products mentioned at items (A) to (E) above may contain, in addition to natural milk constituents (e.g., milk enriched in vitamins or mineral salts), small quantities of stabilising agents which serve to maintain the natural consistency of the product during transport in liquid state (disodium phosphate, trisodium citrate and calcium chloride, for instance) as well as small quantities of anti-oxidants or of vitamins not normally found in the product.

The Chapter also excludes, inter alia, the following : (a) Food preparations based on dairy products (in particular, heading 19.01).

Barangan tidak sesuai diperjeniskan di bawah heading 21.06 sebagai food preparations not elsewhere specified or included sebagaimana keterangan EN HS 2012 muka surat IV-2106-1 iaitu: The heading includes, inter alia :

(1) Powders for table creams, jellies, ice creams or similar preparations, whether or not

sweetened.

Powders based on flour, meal, starch, malt extract or goods of headings 04.01 to 04.04, whether or not containing added cocoa, fall in heading 18.06 or 19.01 according to their cocoa content (see the General Explanatory Note to Chapter 19). The other powders are classified in heading 18.06 if they contain cocoa. Powders which…….

Barangan mendapat liputan di dalam HS 2012 EN muka surat IV-1901-1 seperti berikut:

19.01 – Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.

1901.90 -Other

Dagangan : FLANGE LINER Nama Barangan : Non-drive End Flange Liner Jenama : ISAMILL



Mengikut pemohon, barangan yang dinamakan sebagai Non-Drive End Flange Liner adalah parts and components for specialized machinery for mining industries.

Barangan adalah kepingan nipis berbentuk bulat dan dikatakan diperbuat daripada stainless steel atau mild steel plate.

Barangan digunakan sebagai pelapik (liner) kepada non-drive end flange, bertujuan untuk melindungi peralatan tersebut.

Mengikut pemohon, barangan ini merupakan specialized machine parts for mining industry yang telah direkabentuk untuk tujuan pemasangan (fixing) kepada non-drive end flange di dalam Isamill grinding machine, dan mempunyai part no yang tersendiri. Barangan ini sesuai diperjeniskan di bawah kod tarif 8474.90 000 sebagai parts of machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form berdasarkan alasan-alasan berikut: i. Barangan adalah pelapik (liner) kepada non-drive end flange, yang merupakan part kepada

Isamill grinding machine yang digunakan didalam industri perlombongan. ii. Ia digunakan sebagai pelapik/pelindung kepada non-drive end flange. iii. Barangan ini diperbuat daripada stainless steel atau mild steel plate dan direkabentuk untuk

tujuan pemasangan (fixing) kepada non-drive end flange.

iv. Barangan ini merupakan specialized machine parts for Isamill grinding machine memandangkan ia mempunyai spesicific features untuk kegunaan / dipasang kepada mesin berkenaan.

v. Barangan sesuai diperjeniskan sebagai parts of machine di bawah heading 84.74 dan termasuk di dalam liputan EN 2012 muka surat XVI-8474-1 dan XVI-8474-5 iaitu :

84.74 - Machinery for sorting, screening, separating, washing, crushing, grinding,

mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; ……………………………….

8474.10 - Sorting, screening, separating or washing machines 8474.20 - Crushing or grinding machines

- Mixing or kneading machines :

8474.31 - - Concrete or mortar mixers 8474.32 - - Machines for mixing mineral substances with bitumen 8474.39 - - Other 8474.80 - Other machinery 8474.90 - Parts

This heading covers : (I) Machinery of a kind used, mainly in the extractive industries, for the treatment (sorting,

screening, separating, washing, crushing, grinding, mixing or kneading) of solid mineral products (in general the products of Section V of the Nomenclature) such as earth (including earth colours), clay, stone, ores, mineral fuels, mineral fertilisers, slag cement or concrete…………………………………..

PARTS

Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of the machines of this heading are also classified here. However, balls for ball mills are classified according to their constituent material.

Gambar :

Dagangan : SHOWER HEAD SET c/w

ACCESSORIES of PLASTIC Nama Barangan : Shower Head Set c/w

Accessories



Barangan yang dinamakan sebagai Shower Head Set complete with Accessories diimport dalam bentuk set yang lengkap dan terdiri daripada komponen-komponen berikut :

(i) Shower Head (ii) PVC Hose (iii) Shower Holder (iv) Mounting Terminal (v) Slider Bar (vi) Selector Valve

Kesemua komponen tersebut diperbuat daripada bahan plastik yang disalut dengan chrome (plastic with a chrome finishing) kecuali shower hose yang di salut dengan silver. Barangan akan dipasang di bilik air. PVC hose akan disambung kepada sumber air untuk kegunaan showering. Barangan ini sesuai diperjeniskan di bawah kod tarif 3922.90.900 sebagai shower head set made of plastic berdasarkan alasan-alasan berikut: i. Barangan diperbuat daripada bahan plastik dengan kemasan (finishing) chrome dan silver. ii. Barangan adalah dalam bentuk set lengkap yang terdiri daripada shower head, PVC hose,

shower holder, mounting terminal, soap tray dan slider bar dan akan dipasang dalam bilik mandi.

iii. Barangan mendapat liputan dalam EN HS 2012 mukasurat Vll-3922-1 seperti berikut :

39.22 – Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastic.

3922.10 - Baths, shower-baths, sinks and wash-basins 3922.20 - Lavatory seats and covers 3922.90 - Other.

This heading covers fittings designed to be permenantly fixed in place, in house, etc., normally by connection to water or sewage system. It also covers other sanitary ware or similar dimensions and uses, such as portable bidets, baby baths and camping toilets. ..................................................................

Dagangan : ADHESIVES Nama Barangan : Glass Primer Jenama : YOKOHAMA RUBBER Model : Primer G(G-200)



Berdasarkan maklumat pemohon barangan digunakan sebagai glass bonding. It used primarily in conjunction with sealant to provide excellent adhesion to glass substrates and many material. Mengikut MSDS, bagi barangan ini adalah seperti berikut :

Items

Catatan

Name G(G-200) Glass Primer Discription Formulated Polyurethane Appearance Black Liquid Chemical name Mixture

Chemical Name Percentage

Ethyl acetate / Acetic acid ethyl ester

60-90

Carbon black 5-10 Butyl acetate 1-5

Dot Shipping name Adhesive, containing a flammable liquid

Barangan dipek didalam botol kaca dengan berat bersih 150 g.

Cara penggunaannya ialah, attach the glass (glass with glass primer and sealant) into the body with body primer dengan menggunakan berus. Kemudian cermin akan dilekatkan pada body kereta. Glass Primer berfungsi sebagai glass bonding iaitu menguatkan cantuman antara cermin dan body kereta yang telah disapu body primer.

Laporan pakar mengesahkan barangan berupa cecair jernih berwarna hitam, mengandungi pelarut ethyl acetate, butyl acetate dan 21.3% bahan tidak meruap yg terdiri daripada carbon black dan polyurethane.

Glass Primer berfungsi sebagai glass bonding iaitu menguatkan cantuman antara cermin yang telah disapu sealant dan body kereta yang telah disapu body primer.

Ketetapan: Barangan ini sesuai diperjeniskan di bawah kod tarif 3506.10 000 sebagai products suitable for use as glues or adhesives, put up for retail sale as adhesives, not exceeding a net weight of 1kg berdasarkan alasan-alasan berikut :

Berdasarkan fakta dan keterangan barangan adalah merupakan mixture yang terdiri daripada banyak campuran iaitu Ethyl acetate / Acetic acid ethyl ester, Carbon black dan Butyl acetate. Glass Primer berfungsi sebagai glass bonding iaitu menguatkan cantuman antara cermin yang telah disapu sealant dan body kereta yang telah disapu body primer.

Barangan suitable for use as glues or adhesives, put up for retail sale as adhesives, not exceeding a net weight of 1kg.

Barangan mendapat liputan didalam EN.HS 2012 dibawah heading 35.06 muka surat VI-3506-1 seperti berikut: 35.06 - Prepared glues and other prepared adhesives, not elsewhere specified or included;

products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg.

3506.10 - Products suitable for use as glues or adhesives, put up for retail sale as glues

or adhesives, not exceeding a net weight of I kg. This heading covers : (A) Products suitable for use as glues or adhesives aud put up for retail sale as glues or

adhesives, not exceeding a net weight of 1 kg This group covers the prepared glues and adhesives ……… use as glues or adhesives, provided they are put up for retail sale as glues or adhesives in packages the content of which does not exceed I kg. Barangan tidak sesuai dibawah no kepala 39.09:-

• Barangan bukan bahan untuk membuat plastic product, ia sudah merupakan specific used

iaitu untuk glass bonding. • Barangan adalah mixture dari banyak campuran seperti yang dinyatakan pada MSDS dan

juga telah mempunyai specific used iaitu glass bonding. • Barangan telah di packing dalam bentuk retail sale(botol berisi 150 g).

Dagangan : ADHESIVES Nama Barangan : Body Primer Jenama : YOKOHAMA RUBBER Model : Primer M(M-300)



Berdasarkan maklumat pemohon barangan digunakan sebagai metal bonding primer for auto body. It used primarily in conjunction with sealant to provide excellent adhesion.

Mengikut MSDS, bagi barangan ini adalah seperti berikut :

Items

Catatan

Name M(M-300)m BodyPrimer

Discription Formulated Polyurethane

Appearance Black Liquid Chemical name Mixture

Chemical Name Percentage

Ethyl acetate / Acetic acid ethyl ester

60-90

Carbon black 5-10 Butyl acetate 1-5 Methylene bis-phenyl isocyanate

0.90

Dot Shipping name Adhesive, containing a flammable liquid

Barangan dipek didalam botol kaca dengan berat bersih 150 g.

Cara penggunaannya ialah dengan menyapu body primer kepada body kereta (metal) dengan menggunakan berus. Sealant akan disapu pada cermin, kemudian cermin akan dilekatkan pada body kereta. Body Primer berfungsi sebagai metal bonding iaitu menguatkan cantuman antara cermin yang telah disapu sealant dan body kereta yang telah disapu body primer.

Laporan pakar mengesahkan barangan berupa cecair jernih berwarna hitam, mengandungi pelarut ethyl acetate, butyl acetate dan 19.9% bahan tidak meruap yg terdiri daripada carbon black dan polyurethane.

Ketetapan: Barangan ini sesuai diperjeniskan di bawah kod tarif 3506.10 000 sebagai products suitable for use as glues or adhesives, put up for retail sale as adhesives, not exceeding a net weight of 1kg berdasarkan alasan-alasan berikut : Berdasarkan fakta dan keterangan barangan adalah merupakan mixture yang terdiri daripada banyak campuran iaitu Ethyl acetate / Acetic acid ethyl ester, Carbon black, Butyl acetate dan Methylene bis-phenyl isocyanate. Body Primer berfungsi sebagai metal bonding iaitu menguatkan cantuman antara cermin yang telah disapu sealant dan body kereta yang telah disapu body primer. Barangan suitable for use as glues or adhesives, put up for retail sale as adhesives, not exceeding a net weight of 1kg. Barangan mendapat liputan didalam EN.HS 2012 dibawah heading 35.06 muka surat VI-3506-1 seperti berikut:

35.06 - Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg.

Body Primer yang telah disapu pada car body

3506.10 - Products suitable for use as glues or adhesives, put up for retail sale as

glues or adhesives, not exceeding a net weight of I kg.

This heading covers : (A) Products suitable for use as glues or adhesives and put up for retail sale as glues or

adhesives, not exceeding a net weight of 1 kg

This group covers the prepared glues and adhesives ……… use as glues or adhesives, provided they are put up for retail sale as glues or adhesives in packages the content of which does not exceed I kg.

KE.HT(96)431/04/(109)

0451/2014

31 Oktober 2013 hingga 30 Oktober 2016

Keputusan Ketetapan Kastam No. Siri 0356/2013 bertarikh 31 Oktober 2013 adalah dibatalkan.

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

CUKAI PERKHIDMATAN

Dagangan : BUNSEN BURNER

Nama Barangan : Bunsen Burner Model : P0102A



Barangan adalah sejenis portable bunsen burner daripada bahan aluminium, brass dan steel yang menggunakan Liquefied Petroleum Gas (LPG) sebagai bahan pembakar. Ia perlu menggunakan cartridge gas yang mematuhi kelas EN417. Keterangan barangan berdasarkan maklumat yang dikemukakan oleh pemohon adalah seperti berikut :

Nama Barangan Portable Bunsen Burner

Model

P0102A

Ukuran - Dimeter - Height - Weight

90mm 200mm (termasuk gas cartridge) 310g (excluding the gas tank/cartridge)

Gas Supply

200g of butane / propane

Gas Consumption

70g/hour

Image

Berdasarkan maklumat pemohon juga, barangan digunakan untuk tujuan pemanasan (for heating purposes), Ia dibuat (constructed) in such a way that a stable flow of the gas being use is maintained.

Barangan ini sesuai diperjeniskan di bawah kod tarif 7321. 81 100 sebagai other appliances for gas fuel berdasarkan alasan-alasan berikut: 1) Barangan adalah sejenis portable bunsen burner diperbuat daripada bahan aluminium, brass

dan steel, berukuran dimeter 90mm dengan ketinggian 200mm. Berat barangan ialah 310g (tanpa carttridge / tank gas).

2) Barangan digunakan untuk tujuan pemanasan (for heating purposes) dengan menggunakan LPG sebagai bahan bakar

3) Walaupun barangan dikatakan untuk kegunaan dalam makmal, ia juga ada diiklankan untuk kegunaan bagi aktiviti perkhemahan (camping)

Cartridge EN417

4) Barangan tidak sesuai diperjeniskan di bawah kepala 90.27 sebagai laboratory equipment.. Pada kebiasaannya, penunu bunsen yang digunakan di dalam makmal disambungkan kepada saluran LPG secara kekal. Istilah bunsen burner di bawah kepala 90.27 mengikut EN HS 2012 mukasurat XVlll-9027-5 adalah bagi peralatan makmal seperti ice calorimeters yang digunakan untuk mengukur the amount of heat absorbed or given off by a solid, a liquid or a gas.

5) Barangan ini mendapat liputan dalam ENHS 2012 mukasurat XV-7321-1 dan XV-7321-2 seperti berikut:

73.21 - Stoves, ranges, grates, cookers (including those with subsiadiary boilers for central heating), barbecues, braziers, gas-ring, plate warmers and similar non-electric domestic appliances and part thereof, of iron or steel.

- Cooking appliances and plate warmers :

…………………………………………….. - Other appliances

7321.81 - - For gas fuel or for both gas and other fuel

7321.82 - - For liquid fuel

7321.89 - - Other, including appliances for solid fuel

7321.90 - Part

This heading covers a group of appliances which meet all of the following requirements :

(i) Be designed for the production and utilization of heat for space heating, cooking or boiling purposes;

(ii) Use solid, liquid or gaseous fuel, or other source of energy (e.g. solar energy); (iii) be normally used in the household or for camping

These appliances are identifiable, according to type, by one or more characteristic features such as overall dimension, design, maximum heating capasity, furnace or grate capacityin the case of solid fuel, size of tank where liquid fuel is used. The yardstick for judging these characteristics is that the appliances in question must not operate at a level excess of household requirements.

This heading inckudes

(1) Stoves, heater, grates and fires of the type used for space heating, braziers, etc. (2) Gas and oil radiators incorporating heating elements, for the same use. (3) Kitchen ranges, stoves and cookers (4) Ovens incorporating heating elements (e.g., for roasting, pastry and bread-making).

(5) Spsirit of pressure stoves, camping stoves, travelling stoves, etc.; gas-rings; plate warmers incorporating provision for heating elements.

(6) Wash boilers with grates or other heating elements.

....................................................... All these articles maybe enamelled, nickel-plated, etc., fitted with accessories of other base metals, or lined with heat-resisting materials. .......................................................................................

Dagangan : BEE POLLEN CAPSULE (YUN KIEN

POLLEN) Nama Barangan : Bee Pollen Capsule (Yun Kien

Pollen) Jenama : Yung Kien



Barangan adalah kapsul yang mengandungi serbuk kuning dikatakan sebagai Bee Pollen. Berdasarkan maklumat daripada pemohon, kapsul ini dibuat daripada bovine bone gelatin. Setiap kapsul mengandungi 100% bee pollen seberat 500mg. Barangan dipek dalam botol mengandungi 150 biji kapsul untuk jualan secara runcit. Keterangan barangan berdasarkan maklumat dalam package insert dan pada label pembungkusan adalah seperti berikut :

Product Name

Yun Kien Pollen (Capsules)

Ingredients

Bee Pollen (500 mg) Capsules (Bovine Bone Gelatin)

Weight

75 g (150 capsules)

Recommended Consumption

5 – 6 capsules a day. Can be increased or decreased depending on individual nutritional needs.

Direction for Use

Can be taken together with lukewarm water or any beverages, or as a supplement with any other food

Proses pengeluaran Bee Pollen ini adalah seperti berikut :

Pollen raw material

Sterilization

Grinding

Screening

Pass Not pass

Empty bottle, cover

Inspection

Not pass Pass

Automatic capsule Filling

Polishing

Inspection

Not pass Pass

Automatic counting & filling

Add dessicants & sponges

Cover sealing

Metal detect

Not pass Pass

Automatic package

Heat-shrinkage package

Inspection

Carton package

Ketetapan

Barangan ini sesuai diperjeniskan di bawah kod tarif 1212.99 900 sebagai other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for humans consumption, not elsewhere specified ir included berdasarkan alasan-alasan berikut: 1) Analisis pakar mengesahkan barangan adalah kapsul mengandungi serbuk perang yang

terdiri daripada bee pollen dan fruktusa.

2) Mengikut maklumat dalam package insert dan pada label pembukusan, barangan adalah kapsul yang dibuat daripada bovine bone gelatin yang mengandungi 100% bee pollen. Bee pollen adalah campuran debunga dan nectar daripada tumbuhan yang dibawa oleh lebah.

3) Berdasarkan maklumat yang dikemukakan oleh pemohon dan proses pengeluaran, tiada

bahan lain yang digunakan untuk membuat barangan ini kecuali pollen. Oleh itu, barangan tidak sesuai diperjeniskan di bawah kod tarif 2106.90 990 sebagai other preparation not elsewhere specified or included kerana barangan masih dalan bentuk asal yang tidak dicampur dengan bahan lain. Secara semulajadinya bee pollen mengandungi fruktosa.

4) Barangan mendapat liputan dalam EN HS 2012 mukasurat II-1212-1 dan II-1212-2

seperti berikut :

12.12 – Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere included

– Seaweeds and other algae ……………………………………………………..

– Other 1212.91 - - ………………. 1212.92 - - ……………… 1212.93 - - ……………… 1212.94 - - …………….. 1212.99 - - Other

(A) – (C) ……………………..

(D) Fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere included,

This group includes fruit stones and kernels and other vegetable products of a ind mainly used, directly or indirectly, for human consumption, but not elsewhere specified or included in the Nomenclature................................................................................................................

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

Dagangan : OIL CLEANSER Nama Barangan : Purely Green Oil Cleanser in

bottle i. 1 qrt / 0.946 litre ii. 1 gallon / 3.78 litre

Purely Green Oil Cleanser in bottles/drum i. 55 gallons / 208.197 litre ii. 144 gallons / 545 litre iii. 250 gallons / 946.35 litre

Kod Tarif (Perintah Duti Kastam 2012) : 3402.20 110 (surface-active agents

preparation in liquid form put up for retail sale)

3402.90 110 (other surface- active agents

preparation in liquid form Tarikh Kelulusan : 17 September 2014


Barangan dinamakan sebagai Purely Green Oil Cleanser dalam bentuk cecair berwarna perang. Ia akan diimpot dalam botol/bekas pelbagai ukuran seperti gambar di bawah :

0.946 liter

3.78 liter

208.197 liter

946.35 liter

545 liter

Mengikut maklumat dalam MSDS yang dikemukakan oleh pemohon, keterangan /spesifikasi barangan adalah seperti berikut :

Trade Name

Purely Green Oil Cleanser

Chemical Name & CAS No. (May contain some, or all, of the processed extracts and ingredient)

Alcohol, Chrysanthenum oil, Alky Oligoglucopryanosides, Alky Poly Glycosode, Cedar Oil, Cinnamon Oil, Citronella Oil, Corn Oil, Cocopolyglucoside Citrate, Disodium EDTA, Ethylene Diamine Disuccinic Acid, Ethyl Lactate, Extrac of Garlic, Geranium Oil, Jojoba Oil, Karanja Oil, Methyl Ester of Soybean Oil, Processed Kelp extract, Lemongrass Oil, Lilly extract, Mint Oil, Peppermint oil, Processed neem Oil, Soybean Oil, Sodium Coco Poly Glucoside Sulfosuccinate, Lactate, Dextronic Acid, Diamonium Salts, Gluconic Acid, Methyl Soyate, Processed extract of sugar cane, Tall Oil Fatty Acids, Water.

Purpose

Other Application

Remediation of oil, diesel, gas and miscellaneous contaminates on land and water

Cleaning/Degreasing: Commercial, Industrial, All purpose Cleaning and /or degreasing for land and soft surfaces

Physical Form Colour Bulk Density Vapour Pressure Odor Specific Gravity

Flowable Viscous Liquid Clear to honey coloured N/A Same water Nondescript 1.001 = 8.338 lbs./Gal

Berdasarkan maklumat pada label pembungkusan, barangan mengandungi a blend of processed extracts of coconut, corn, grains, sugars, tree sap vegetable oils, gentle-plant derived surfactant. Barangan perlu dicampur dengan air (dilute) pada nisbah 2 oz Purely Green Oil Clean dengan 1 galon air sebelum digunakan. Ketetapan

Barangan ini sesuai diperjeniskan di bawah kod tarif seperti berikut:

1.

Purely Green Oil Cleanser in bottle i. 1 qrt / 0.946 litre ii. 1 gallon / 3.78 litre

3402.20 110 surface-active agents preparations in liquid form put up for retail sale

2.

Purely Green Oil Cleanser in drum i. 55 gallons / 208.197 litre ii. 250 gallons / 946.35 litre iii. 144 gallons / 545 litre

3402.90 110 other surface-active agents preparations in liquid form

Ketetapan di atas adalah berdasarkan alasan-alasan berikut:

1) Analisis pakar mengesahkan barangan adalah sejenis cationic surfactant yang terdiri daripada 41% bahan tidak beruap, 8% abu yang terdiri daripada bahan mineral sodium, magnesium dan sulfur. Ia juga mengandungi 1-decene, n-pentadecanol, octadec-9-enoic acid, octyl-beta-D-glucopyranoside dan 1-haphthalenol

2) Berdasarkan MSDS yang dikemukakan oleh pemohon, barangan terdiri daripada Alcohol, Alky Oligoglucopryanosides, Alky Poly Glycosode, Cocopolyglucoside Citrate, Disodium EDTA, Ethylene Diamine Disuccinic Acid, Ethyl Lactate, Sodium Coco PolyGlucoside Sulfosuccinate, Lactate, Dextronic Acid, Diamonium Salts, Gluconic Acid, Methyl Soyate, pelbagai jenis minyak dan ektrak tumbuhan dan air.

3) Alky Oligoglucopryanosides, Alky Poly Glycosode dan Sodium Coco PolyGlucoside Sulfosuccinate dalam barangan mempunyai fungsi sebagai surfactants. Maklumat pada label pembungkusan juga mengesahkan barangan mengandungi bahan surfactant yang terhasil daripada bahan tumbuhan (gentle-plant derive surfactants).

4) Barangan mengandungi bahan surfactants dan penggunaan adalah sebagai bahan pencuci yang mendapat liputan secara spesifik di bawah kepala 34.02. Oleh itu, barangan tidak sesuai diperjeniskan di bawah kod tarif 3824.90 900 sebagai other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.

5) Barangan diimpot dalam botol berukuran 0.946 liter dan 3.78 liter 545 liter. Ia juga akan diimport dalam botol/bekas/drum berukuran, 55 gallons (208.197 liter), 144 gallons (545 liter) dan 250 gallons (946.35 liter).

6) Barangan mendapat liputan dalam EN HS 2012 mukasurat VI-3402.-1, VI-3402-2 dan VI-3402-3 seperti berikut :

34.02 – Organic surface-active agents (other then soap); surface-active preparations, washing preparations (including auxilary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01.

- Organic surface-active agents, whether or not put up for retai sale : 3402.11 - - ………. 3402.12 - - ………. 3402.13 - - ……………….. 3402.19 - - ……………….. 3402.20 - Preparations put up for retail sale 3402.90 - Other

(ll) SURFACE-ACTIVE AGENTS PREPARATIONS, WASHING PREPARATIONS (INCLUDING AUXILIARY WASHING PREPARATIONS)AND CLEANING PREPARATIONS, WHETHER OR NOT CONTAINING SOAP, OTHER THAN THOSE OF HEADING 34.01

This group comprises three categories of preparations :

(A) Surface-active preparations

These include :

(1) – (3) ………….

(4) Solution or dispersions of soap in an organic solvent such as cyclohexanol. (Solution of soap in water, which may have a small quantity (generally not exceeding 5%) of alcohol or glycerol added, are liquid soaps of heading 34.01).

Surface-active preparations are used for their cleansing, wetting, emulsifying or dispersing properties in many industrial applications, for example as :

(i) – (iii) ……………………..

(iv) Basic materials for the manufacturing of washing preparation of Part (B) below

(e.g., anionic surface-active preparation which may contain, either as a residue or as a result of deliberate additions, a considerable quantity of sodium sulphate or other inorganic salts of the type arising during the manufacture of the surface-active agent).

(v) – (vii) ………………………….

(B) Washing preparations (including auxiliary washing preparations) and cleaning

preparations, having a basis of soap or other organic surface-active agents.

This category covers washing preparations, auxiliary washing preparations and certain cleaning preparations. These various preparations generally contain essential constituents and one or more subsidiary constituents. The presence of these latter constituents distinguishes, in particular, these preparations from those described in Part (A) above.

The subsidiary constituents are :

(1) Builders (e.g., sodium polyphosphates, carbonates, ailicate or borate, salts of nitrilotriatic acid (NTA)).

(2) Boosters (e.g., alkanolamides, fatty acid amides, fatty amine oxides). (3) Fillers (e.g., sodium sulphate or chloride). (4) Ancillaries (e.g., chemical or optical bleaches, anti redeposition agent, corrosion

inhibitors, anti electrostatic agents, colouring matter, perfumes, bactericides, enzymes).

These preparations act on surfaces by bridging the soil on the surface into state of solution or dispersion.

Washing preparations based on surface-active agents are also known as detergents. This type of preparation is used for washing clothes and also dishes or kitchen utensils.

They may be liquids, powders or pastes and are used for household or industrial purposes. ………………………………………………..

Cleaning preparations serve for cleaning floors, windows or other surfaces. They may also contain small quantities of odoriferous substances.

7) Barangan mendapat liputan secara khusus dalam PDK 2012 seperti berikut :

34.02 – Organic surface-active agents (other then soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01.

- Organic surface-active agents, whether or not put up for retai sale : 3402.11 - - ………. 3402.12 - - ………. 3402.13 - - ……………….. 3402.19 - - ……………….. 3402.20 - Preparations put up for retail sale - - Surface active preparations : 110 - - - In liquid form 190 - - - Other ………………………………

3402.90 - Other - - Surface active preparations : 110 - - - In liquid form 190 - - - Other …………………………………………

Dagangan : PART FOR SPECIALISED MACHINE FOR MINING INDUSTRIES: SHAFT

SPACER Nama Barangan : Shaft Spacer Jenama : ISAMILL



Barangan yang dinamakan sebagai Shaft Spacer adalah parts and components for specialized machinery for mining industries. Barangan berbentuk bulat berlubang di tengah berukuran 660mm bagi outer dimeter dan 441 untuk inner diameter. Ia terdiri daripada dua (2) bahagian iaitu body yang dibuat daripada stainless steel dan ring daripada mild steel. Gambar barangan adalah seperti di bawah :

Berdasarkan maklumat tambahan yang dikemukakan oleh pemohon, spesifikasi / keterangan barangan adalah seperti berikut

Nama Barangan

Shaft Spacer

Dimensi - Outer Diameter - Inner Diameter - Thickness

660 mm 441 mm 6 mm

Fungsi

To set distance between separation sytem and gland housing

Material - Body - Ring

Cast 304 gr stainless steel Laser cut mild steel

Mengikut pemohon, barangan ini merupakan specialized machine parts for mining industry yang telah direkabentuk untuk tujuan pemasangan (fixing) pada adjacent separation system di dalam Isamill grinding machine. Barangan mempunyai part number yang tersendiri dan mengikut maklumat yang dikemukakan part no bagi barangan ini adalah 201019031007

Body Ring

Ketetapan

Barangan ini sesuai diperjeniskan di bawah kod tarif 8474.90 000 sebagai parts of machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form berdasarkan alasan-alasan berikut:

1) Barangan adalah shaft spacer yang diletakkan dalan adjacent separation system untuk memberi ruang bagi mengelakan pergeseran yang kuat antara separation system dengan gland housing, yang merupakan part kepada Isamill grinding machine. Isamill grinding machine adalah mesin yang digunakan di dalam industri perlombongan.

2) Fungsi barangan adalah untuk set distance between separation system and gland housing bertujuan untuk mengelakan pergeseran yang kuat antara separation system dengan gland housing

3) Barangan ini diperbuat daripada stainless steel atau mild steel plate dan direkabentuk

untuk tujuan pemasangan (fixing) dalam adjacent separation system.

4) Barangan ini merupakan specialized machine parts for Isamill grinding machine memandangkan ia mempunyai spesicific features untuk kegunaan / dipasang kepada mesin berkenaan.

5) Barangan ini tidak sesuai diperjeniskan sebagai parts of general use berdasarkan

keterangan Note 1(g) Section XVI, EN 2012 iaitu :

Note 2 to Section XVI 1. 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);

Parts of general use, mengikut Note 2 to Section XV diterangkan seperti berikut :

Note 2 to Section XV 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 (heading 91.14); and

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

heading 83.06.

In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include references to parts of general use as defined above.

6) Memandangkan barangan ini tidak termasuk di bawah deskripsi part of general use seperti dinyatakan di para 5.3.6, iaitu :

7307 - Tube or pipe fittings

7312 - Stranded wire, ropes, cables 7315 - Chain and parts thereof 7317 - Nails, tacks, drawing pins, corrugated nails, staples Chain and parts thereof, of iron or steel. 7318 - Screws, bolts, nuts, coach screws, screw hooks,

maka ia tidak sesuai diperjeniskan di bawah Chapter 73 kerana terkeluar daripada liputan Note 2 to Section XV di atas.

7) Oleh yang demikian, barangan sesuai sebagai parts of machine di bawah heading 84.74 dan termasuk di dalam liputan EN 2012 muka surat XVI-8474-1 dan XVI-8474-5 iaitu :

84.74 - Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or

kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; ……………………………….

8474.10 - Sorting, screening, separating or washing machines 8474.20 - Crushing or grinding machines

- Mixing or kneading machines :

8474.31 - - Concrete or mortar mixers 8474.32 - - Machines for mixing mineral substances with bitumen 8474.39 - - Other 8474.80 - Other machinery 8474.90 - Parts


(I) Machinery of a kind used, mainly in the extractive industries, for the treatment (sorting,

screening, separating, washing, crushing, grinding, mixing or kneading) of solid mineral products (in general the products of Section V of the Nomenclature) such as earth (including earth colours), clay, stone, ores, mineral fuels, mineral fertilisers, slag cement or concrete. ……………………………………………………………………………………

PARTS

Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of the machines of this heading are also classified here. However, balls for ball mills are classified according to their constituent material.

Dagangan : LUMP SUGAR Nama Barangan : Lump Sugar Model : South Word Brand



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

Gambar barangan adalah seperti di bawah :

Berdasarkan maklumat pada label pembungkusan, barangan dihasilkan daripada good quality white sugar . Kandungan barangan terdiri daripada sucrose, water dan food additive iatu sodium hydrosulphite. Barangan dikatakan sesuai sebagai sweetener for stewed soup and dessert. Maklumat Nutritional Value yang dikemukakan oleh pemohon (rujuk kand. 1A), adalah seperti berikut :

Lump Sugar Nutritional Value per 100g (3.5 oz) Energy 1666 kj/398 kcal Sugar 99.5 g Fat Less than 1 g Protein Less than 1 g Water 0.5 g Sucrose 99.0 g

Barangan dikatakan dihasilkan daripada 100% white sugar tanpa sebarang artificial additives. Proses pengilangan adalah seperti berikut :

Ketetapan

Barangan ini sesuai diperjeniskan di bawah kod tarif 1701.99 000 sebagai other cane or beet sugar and chemically pure sucrose, in solid form berdasarkan alasan-alasan berikut: 1) Barangan adalah lump sugar berasaskan canesugar mengandungi sucrose, water dan

food additive iatu sodium hydrosulphite. Kandungan sukrosa adalah sebanyak 99.0 gram dan gula sebanyak 99.5 gram bagi setiap 100g.

2) Lump sugar merupakan crystaline refined white cane sugar.

3) Analisis pakar mengesahkan sampel barangan adalah sejenis refined sugar yang mengandungi sukrosa dan karbohidrat.

4) Barangan adalah menepati kehendak EN HS 2012 muka surat IV-1701-1 sebagai refined sugar cane yang menjelaskan seperti berikut;

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

- Raw sugar not containing added flavouring or coloring matter : 1701.12 - - ………….. 1701.13 - - …………….. 1701.14 - - ………………

- Other : 1701.91 - - Containing added flavouring or colouring matter 1701.99 - - Other

……………………………………………………………….

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

Dagangan : CHILDREN MILK POWDER Nama Barangan : Sustagen Kid 3+ (Creamy

Vanilla) Jenama : Mead Johnson Nutrition



Barangan yang dinamakan sebagai Sustagen Kid 3+ adalah berbentuk serbuk halus berwarna putih yang di pek di dalam aluminium foil dan kotak untuk jualan runcit bersaiz 650g. Barangan adalah seperti gambar dibawah:

Berdasarkan label, barangan dikatakan sejenis susu tepung formula untuk kanak-kanak 3 hingga 6 tahun dengan perisa ’creamy vanilla’. Berdasarkan label, barangan adalah diperbuat daripada susu tepung krim (susu lembu), sukrosa (tumbun-umbuhan), susu tepung tanpa lemak (susu lembu), inulin (tumbuh-tumbuhan), zat-zat galian (kalsium kalbonat, kuprik sulfat, ferus sulfat, magnesium fosfat, mangan sulfat, kalium sitrat, kalium iodida, natrium klorida, natrium sitrat, natrium selenit dan zink sulfat), tepung krimer tumbuh-tumbuhan), perisa vanilla asli, serbasama asli dan tiruan, vitamin-vitamin ( alfa-tokoferil asetat, beta kerotena, kalsium pantotenat, kolekalsiferol, kolina bitartrat, asid folik, niasinamida, vitamin KI, piridoksina hidroklorida, natrium askorbat, tiamin hidroklorida dan palmitat vitamin A), asid dokosahesenoik (DHA) dari minyak marin (ikan) dan asid askorbik. Label pembungkusan menyatakan barangan merupakan sumber Appetit Support Nutrients yang terdiri daripada Zinc, iron, folic acid, thiamine dan vitamin B12. Barangan juga mengandungi nutrien-nutrien penting di dalam kumpulan Food Pyramid, DHA dan dietary fiber.

Komposisi bahan berdasarkan maklumat di label ialah seperti berikut;

Composition Per 100g Per Serving (40g) Energy ( kcal) 430 172 Protein, (g) 14.5 5.8 Fat, (g) 15 6 Monounsaturated Fatty Acid, (g) 2.7 1.08 Polyunsaturated Fatty Acid, (g) 0.43 0.17 DHA, (mg) 7.8 3.1 Linoleic Acid (Omega 6, ARA 'precursor'), (mg) 230 92 Alpha-Linolenic Acid (Omega 3, DHA precursor),( mg) 120 48 Saturated Fatty Acid, (g) 10 4.0 Trans Fatty Acid, (g) 0.6 0.24 Carbohydrate, (g) 63 25 Dietary Fiber (Inulin),(g) 3 1.2 Vitamin A, (µg) 330 130 Vitamin D, (µg) 4.4 1.75 Vitamin E,(mg) 2.1 0.84 Vitamin K1,(µg) 24 9.6 Vitamin C, (mg) 48 19.2 Folic acid, µg DFE 160 64 Pantothenic Acid,( mg) 1.8 0.72 Biotin, (µg) 7.3 2.9 Thiamine, (mg) 0.45 0.18 Riboflavin, (mg) 0.8 0.32 Vitamin B6,(mg) 0.5 0.2 Niacin, (mg) 3 1.2 Vitamin B12,( µg) 1.4 0.56 Calcium, (mg) 570 230 Iodine, (µg) 65 26 Iron, (mg) 6 2.4 Magnesium,(mg) 50 20 Zinc, (mg) 3.5 1.4 Selenium,(µg) 7.8 3.1 Choline, (mg) 130 52

Cara penyediaan barangan ialah dengan memasukkan 4 scoops (40g) susu tepung Sustagen Kid 3+ creamy vanilla ke dalam 180 ml air suam yang telah didihkan.

Fakta :

Analisis pakar mengesahkan seperti berikut ; Sampel berupa serbuk putih yang dipek di dalam kotak berlabel ‘Sustagen Kid 3+’ perisa

creamy vanilla.

Sampel didapati mengandungi protein (13.2%), karbohidrat (64.6%), lemak (15.0%), kelembapan (2.6%), dan bahan inorganik (3.7%) yang kebanyakannya adalah sebatian calcium, potassium dan phosphorus. Sampel juga di dapati mengandungi gula, vitamin A, C, E, thiamine, riboflavin, niacin, pyridoxine dan folic acid.

Berdasarkan label pada sampel, barangan adalah ‘formulated milk powder for children’ yang diperkayakan dengan vitamin dan mineral.

Barangan dicadangkan diperjeniskan di bawah kod tarif 1901.90 520.

Barangan dijual secara retail sale iaitu di dalam kotak bersaiz 650g.

Barangan tidak sesuai untuk diminum untuk bayi berusia 12 bulan ke bawah.

Ketetapan:

Barangan ini sesuai diperjeniskan mengikut Perintah Duti Kastam 2012 di bawah kod tarif 1901.90 591 sebagai Food preparations of goods of headings 04.01 to 04.04, not containing cocoa berdasarkan alasan-alasan berikut:

Barangan merupakan minuman susu tepung formula yang berasaskan susu lembu. Ia dirumus khusus untuk kanak-kanak berusia 3 hingga 6 tahun untuk membekalkan nutrisi seimbang bagi tumbesaran kanak-kanak.

Berdasarkan fakta, selain vitamin dan mineral, barangan disahkan oleh Jabatan Kimia turut mengandungi unsur protein, karbohidrat, lemak, kelembapan dan bahan inorganik.

Justeru, berdasarkan kandungan bahan maka barangan tidak sesuai diperjeniskan di bawah heading 04.01 dan 04.02 kerana bahan yang dibenarkan di tambah bagi produk susu di bawah heading ini hanyalah vitamin dan mineral sebagaimana dijelaskan dalam General Notes to Chapter 4 EN HS 2012 muka surat I-4-2 iaitu:

GENERAL This Chapter covers : (I) Dairy products : (A) Milk, i.e., full cream milk and partially or completely skimmed milk. (B) Cream. (C) Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and

cream. D) Whey. (E) Products consisting of natural milk constituents, not elsewhere specified or

included. (F) Butter and other fats and oils derived from milk; dairy spreads. (G) Cheese and curd.

The products mentioned at Items (A) to (E) above may contain, in addition to natural milk constituents (e.g., milk enriched in vitamins or mineral salts), small quantities of stabilising agents whIch serve to maintain the natural consistency of the product during transport in liquid state (disodium phosphate, trisodium citrate and calcium chloride, for instance) as well as very small quantitIes of anti-oxidants or of vitamins not normall found in the product.

Barangan adalah memenuhi keperluan EN HS 2012 di muka surat IV-1901-1 seperti di bawah;

19.01 - Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.

1901.10 - Preparations for infant use, put up for retail sale 1901.20 - Mixes and doughs for the preparation of bakers’ wares of heading 19.05 1901.90 - Other

(III) Food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.

The preparations of this heading may be distinguished from the products of headings 04.01 to 04.04 in that they contain, in addition to natural milk constituents, other ingredients not permitted in the products of those earlier headings. Thus heading 19.01 includes, for example:

(1) Preparations in powder or liquid form used as infant food or for dietetic purposes and

consisting of milk to which secondary ingredients (e.g., cereal groats, yeast) have been added.

Milk preparations obtained by replacing one or more constituents of milk (e.g., butyric fats) by

another substance (e.g., oleic fats).

Barangan tidak sesuai diperjeniskan di bawah heading 21.06 sebagai food preparations not elsewhere specified or included sebagaimana keterangan EN HS 2012 muka surat IV-2106-1 iaitu:

The heading includes, inter alia: Powders for table creams, jellies, ice creams or similar preparations, whether or not sweetened.

Powders based on flour, meal, starch, malt extract or goods of headings 04.0I to 04.04, whether or not containing added cocoa, fall in heading 18.06 or 19.01 according to their cocoa content (see the General Explanatory Note to Chapter 19). The other powders are classified in heading 18.06 if they contain cocoa. Powders which have the character of flavoured or coloured sugars used for the preparation of lemonade and the like fall in heading 17.01 or 17.02 as the case may be.

Barangan tidak sesuai diperjeniskan di bawah kod tarif 1901.90 520 sebagai preparations for young children use, put up for retail sale sebagaimana syor Jab. Kimia berdasarkan keterangan dalam National Note yang menyatakan seperti berikut;

1. For the purposes of heading 19.01, the term "infant" means any person1 up to 12 months of age and the term "young children" means any person from the age of more than 12 months up to the age of 3 years.

Dagangan : STYRENE BUTADIENE RUBBER Nama Barangan : Enprene 685 Thermoplastic

Elastomer



Sampel yang dinamakan sebagai Enprene 685 Thermoplastic Elastomer adalah terdiri daripada pellet berbentuk bulat dan berwarna putih serta elastik. Sampel adalah seperti gambar di bawah.

Berdasarkan maklumat pemohon, komposisi utama barangan ialah terdiri daripada styrene-butadiene copolymer.

Menurut pemohon, fungsi dan kegunaan barangan adalah sebagai bahan mentah bagi menghasilkan eraser product atau pemadam.

Barangan akan diimport di dalam bentuk paper bag dengan kuantiti 20 kilogram .

Maklumat material safety data sheet seperti di Lampiran 1C adalah seperti di bawah;

Komposisi bahan

Styrene 20-35 %

Butadiene 30-50%

Talc < 0.5% Zinc distearate < 0.5%

White Mineral Oil 25-35 % Distillates (petroleum), hydrotreated

heavy paraffinic Physical and Chemical Properties

Appearance pellets Color White Odor Odorless Flash Point 2880C

Solubility Not soluble in water

Maklumat Certificate Of Analysis seperti lampiran 1 E ialah seperti berikut;

Properties Results

BD/SM ratio 67/33

Oil Content 45 phr Melt index (1900 C, 5 kg) 19

Hardness 47 Tensile strength kgw/cm2 78

Elongation % 790 Tear strength kgw/cm2 26

Specific gravity 0.911 Volatile material <0.5

H2O <0.5

Fakta : Analisis pakar mengesahkan sampel bahawa ;

Sampel bertanda ‘Enprene 685 Thermoplastic Elastomer’ berupa butiran kecil pellet, berwarna putih dan elastik.

Sampel tersebut adalah styrene butadiene copolymer dan disyorkan diperjeniskan di bawah 4002.19 200.

Berdasarkan maklumat Certificate Of Analysis, peratus elongation adalah 790 iaitu panjangnya boleh ditarik sehingga tujuh kali daripada panjang asal barangan.

Barangan adalah digunakan sebagai bahan mentah untuk menghasilkan pemadam.

Ketetapan:

Barangan ini sesuai diperjeniskan di bawah kod tarif 4002.19 200 sebagai styrene butadiene rubber (SBR) in primary form berdasarkan alasan-alasan berikut:

Berdasarkan barangan adalah disahkan oleh pakar sebagai styrene-butadiene copolymer

berbentuk pellet dan elastik.

Berdasarkan physical appearance barangan adalah berbentuk solid pellet, justeru memenuhi definisi in primary form didalam EN HS 2012 muka surat VII-40-1 note 3 to Chapter 40 seperti berikut:

3.-In headings 40.01 to 40.03 and 40.05, the expression " primary forms " applies only to the

following forms : (a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and

solutions); (b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

Berdasarkan maklumat Certificate Of Analysis, peratus Elongation adalah 790 iaitu panjangnya boleh ditarik sehingga tujuh kali daripada panjang asal dan memenuhi keperluan Chapter Note 4 to Chapter 40 sebagai synthetic rubber.

Menurut Chapter Notes 4 to Chapter 40: 4.- In Note 1 to this Chapter and in heading 40.02, the expression" synthetic rubber" applies to : (a) Unsaturated synthetic substances which can be irreversibly transformed bl, vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 C and 29 'C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5 (B) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;

Menurut Condensed Chemical Dictionary seperti di lampiran 8, Styrene Butadiene

Rubber adalah sejenis synthetic rubber :

Styrene butadiene rubber (SBR) by far the most widely used types of synthetic rubber............

Barangan juga memenuhi keperluan EN HS 2012 sebagaimana keterangan di muka surat VII-4002-1 dan memenuhi keperluan Chapter Notes 4 (a) to Chapter 40 seperti berikut;

40.02 - Synthetic rubber and factice derived from oils, in primary forms or in plates,

sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip.

- Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR) :

4002.11 000 - - Latex 4002.19 - - Other

200 - - - In primary forms This heading covers:

(I) Synthetic rubber as defined in Note 4 to this Chapter (see below). This includes synthetic rubber latex, whether or not pre-vulcanised, and synthetic rubber In other primary forms or in plates, sheets or strip. The heading also covers synthetic rubber which has been treated for the purposes of transport and preservation or with a view to obtaining particular properties designed to facIlitate its subsequent use or to improve the qualities of the end product. Such treatment must not, however, alter its essential character as a raw material. In particular it must not contain any substance forbidden by Note 5 (A) to this Chapter. Among the products which have been compounded but which are not excluded from this heading by the provisions of Note 5 are the oil-extended rubbers; these contain up to approximately 50 % of oil.

Memandangkan peratus elangotion membuktikan barangan adalah styrene butadiene rubber, maka barangan tidak sesuai diperjeniskan di bawah di bawah heading 3903 sebagaimana keterangan EN HS 2012 di muka surat VII-39-1 dan VII-3903-1 seperti di bawah;

39.03 - Polymers of styrene, in primary forms. This heading covers polystyrene and copolymers of styrene. The most important copolymers of

styrene are styrene-acrylonitrile (SAN) copolymers, acrylonitrile-butadiene-styrene (ABS) copolymers and styrene-butadiene copolymers. Most of the styrene-butadiene copolymers with substantial amounts of butadiene comply with the requirements of Note 4 to Chapter 40 and are therefore classified in Chapter 40 as synthetic rubber. For the classification of polymers (including copolymers), chemically modified polymers and polymer blends, see the General Explanatory Note to this Chapter.

Dagangan : CULTURES OF MICRO-ORGANISM Nama Barangan : GFS Bio Protect™ Poultry

Protect



Sampel yang dinamakan sebagai GFS Bio Protect Poultry Protect adalah berbentuk cecair berwarna coklat yang dipekkan di dalam botol plastik dengan kuantiti sebanyak 500 ml. Barangan adalah seperti gambar dibawah:

Kandungan utama barangan menurut pemohon ialah terdiri daripada bacterias dan enzyme.

Komposisi bahan seperti lampiran 1D menunjukkan barangan terdiri daripada Bacillus Subtilis and other naturally occuring micro-organism, enzymes and surfactants.

Kaedah penggunaan menurut risalah di lampiran 1D ialah can be applied to poultry house by forgging and/ or spraying on surfaces and mixing into the litter.

Menurut pemohon juga, penggunaan produk ialah dengan cara membancuh dengan air dengan nisbah 1:20, kemudian disemburkan ke ladang ternakan. Produk juga disembur ke abuk kayu.

Menurut pemohon lagi, barangan adalah sejenis produk bio-teknologi yang berfungsi bagi melindungi dan meningkatkan poultry farming iaitu sebagai poultry house sanitiser bagi tujuan kawalan penyakit, peningkatan mutu dan produktiviti ladang ternakan serta pemeliharaan alam sekitar.

Berdasarkan risalah seperti lampiran 1B, barangan is a unique formulation of Bacillus species spores and enzymes. As a biodegradable, non-toxic and non corrosive poultry house sanitiser, it is reliable, safe and protecs both poultry and workers through improving the environmental health of the farm.

Kelebihan barangan ialah seperti berikut: Improves environmental health Controls or reduces ammonia production Controls or reduces pathogen bacteria such as salmonella enterica, campylobacter jejuni,

staphylococcus aureus, escherichia coli dan clostridium perfringens.

Controls or reduce poultry litter pests such as darkling beetles and especially effective in eliminating the larvae and flies

Prevents or reduces pododermatitis resulting from the control or reduction of harmful microorganism in the poultry litter.

Increases productivity Improved feeding and weight gain Reduces mortality rate Reduces defects- e.g blisters and hock burns Improved quality and value of chicken Improved quality and value of the chicken manure by encapsulating and trapping the

nitrogen from entering the atmosphere Improved maintenance / poultry house efficiency by allowing more turnaround usage of the

house Increase total weight of chicken per hut per cycle to market resulting in more revenue

Bentuk barangan ketika diimport ialah dengan saiz 20 liter di dalam bekas plastik .

Fakta :

Analisis pakar adalah mengesahkan seperti berikut ;

Sampel berupa cecair berwarna coklat yang diisi di dalam botol plastik.

Sampel didapati mengandungi air dan 4.3% bahan tidak meruap iaitu anionic surfactant. Sampel juga didapati mengandungi bacteria Bacillus subtilis sebanyak 3.9 X 105 cfu/g.

Barangan dicadangkan diperjeniskan di bawah kod tarif 3002.90 900 sebagai sejenis culture of micro-organism.

Ketetapan:

Barangan ini sesuai diperjeniskan mengikut Perintah Duti Kastam 2012 di bawah kod tarif 3002.90 900 sebagai Cultures of micro-organism berdasarkan alasan-alasan berikut: Sampel adalah disahkan oleh Jabatan Kimia sebagai sejenis cecair berwarna coklat yang

terdiri daripada air dan 4.3% bahan tidak meruap iaitu anionic surfactant. Sampel juga didapati mengandungi bakteria Bacillus Subtilis sebanyak 3.9 X 105 cfu/g.

Maklumat risalah juga menunjukkan barangan terdiri daripada bakteria Bacillus Subtilis and

other naturally occuring micro-organism, enzymes and surfactants.

Kegunaan barangan di ladang penternakan ayam daging ialah sebagai poultry house sanitiser iaitu bagi tujuan kawalan penyakit, peningkatan mutu dan produktiviti ladang ternakan serta pemeliharaan alam sekitar.

n EN HS 2012 di muka surat IV-3002-1 seperti di bawah; 30.02 - Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses;

antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products.

3002.10 - Antisera and other blood fractions and modified immunological products whether or not obtained by means of biotechnological processes

3002.20 - Vaccines for human medicine 3002.30 - Vaccines for veterinary medicine

3002.90 - Other This heading covers: (D) Vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products. These products include: (3) Cultures of micro-organisms (excluding yeasts). These include ferments such as lactic ferments used in the preparation of milk denvatives (kephir, yogurt, lactic acid) and acetic ferments for making vinegar; moulds for the manufacture of penicillin and other antibiotics; and cultures of micro-organisms for technical purposes (e.g., for aiding plant growth).

Dagangan : PLANT GROWTH REGULATOR Nama Barangan : BioWash 100



Barangan merupakan cecair pekat berwarna perang jernih yang dipekkan ke dalam botol yang berlabel BIOWASH 100.

Mengikut risalah, barangan adalah ‘carcinogen free’ dan bersifat 100% biodegradable. Bahan utama yang digunakan adalah estrak yang diproses daripada tumbuhan dan sayuran, non-ioinic surfactants dan air.

Berdasarkan risalah juga, barangan akan bertindak sebagai adjuvant : can be combined with & improved the efficacy & reduce the amount needed of most liquid nutrients, herbicides, insecticides and pesticides.

Barangan juga akan bertindak sebagai surfactant : reduce surface tension, permitting improved absorption of moisture & nutrients via root & foliar applications, thus reducing the amount and cost of water & nutrients needed for optimum health, growth & yield.

Selain fungsi di atas, fungsi utama barangan adalah untuk menggalakkan pertumbuhan tanaman melalui peningkatan proses Cation Exchange Capacity (CEC) akar tumbuhan yang membantu meningkatkan pertumbuhan jisim akar dan interaksi metabolik diantara akar dan ion nutrient di dalam tanah. Proses ini akan meningkatkan sugar content production (BRIX), sekaligus harnesses the unlimited energy of the sun, meningkatkan pertumbuhan, mempercepatkan kematangan dan meningkatkan hasil dan keuntungan.

Berdasarkan risalah, barangan digunakan ‘for use on field, row crops, fruits & nut trees, berries, vegetables, grass, hay, flowers and ornamental’.

Merujuk kepada laman web http://www.thefreedictionary.com pula, Plant Growth Regulator bolehlah didefinisikan sebagai;

‘Any of various hormones produced by plants that control or regulate germination, growth, metabolism, or other physicological activities. Also called phytohormone.’

Laporan Material Safety Data Sheet menunjukkan bahawa barangan mengandungi bahan dan ekstrak seperti organic alcohol, alky oligoglucopryanosides, alkyl poly glycoside, alkanolamines, almond oil, cedar oil, cinnamon oil, citronella oil, corn oil, extracts of garlic, geranium oil, jojoba oil, karanja oil, lemongrass oil, lilly extract, mint oil, peppermint oil, neem oil, soybean oil, sodium coco poly glucoside citrate, ethyl lactate, dextronic acid, gluconic acid, sapodilla, processed extract of sugar cane, tall oil fatty acids dan water.

Laporan MSDS menunjukkan data fizikal barangan tersebut adalah seperti berikut ;

Bentuk Fizikal Flowable Viscous Liquid Warna Clear to Opaque Tekanan Wap Not established. Same as Water Flash Point N/A Aqueous base Product Bau Nondescript

Graviti spesifik 1.001 = 8.338 lbs/Gal. Do not expose to temperatures below 40 ‘F or above 100’F

Ph 9.2

Fakta : Analisis pakar mengesahkan seperti berikut ;

Sampel merupakan cecair perang jernih yang dimasukkan ke dalam botol yang berlabel BIOWASH 100. Hasil analisis menunjukkan bahan tersebut mengandungi 34% bahan tidak meruap. Abu sebanyak 5.9% yang mengandungi bahan mineral magnesium dan sodium dan merupakan sejenis cationic surfactant. Selain itu barangan juga didapati mengandungi 1-dodecanol, cyclododecane, 9-octadecenoic acid, phenol dan 1-haphthalenol.

Sampel juga berfungsi sebagai Penggalak Pertumbuhan Tanaman ataupun Plant Growth Regulator.

Merujuk kepada laman web sesawang yang dikemukakan oleh pemohon iaitu http:// bio-usa, BioWash 100 adalah tidak bersifat karsinogenik, tidak bertoksik dan 100% perangsang tumbuhan yang mesra alam. Barangan ini bukanlah sejenis baja, namun berfungsi atau bertindak sebagai baja melalui proses yang dipanggil cationic exchange (CE). CE adalah proses pertukaran elektromagnetik di antara akar kayu dan ion nutrient di dalam tanah. Melalui proses tersebut, saiz akar tanaman dapat dipertingkatkan, membolehkan penyerapan nutrient dan air dengan lebih efektif. Menurut www.lookchem.com, Alky Oligoglucopryanosides, no. CAS 110615-47-9 dan Alkyl Polyglycoside no. CAS 141464-42-8 seperti di para 5.1.8, adalah ‘nonionic surfactant made from natural fatty alcohols and glucose derived from renewable plants”. Kedua-duanya adalah antara bahan utama yang menggalakkan peningkatan sugar content production (BRIX) di dalam tanaman. Peningkatan ini akan mengurangkan serangan serangga kerana serangga tidak dapat menghadam dengan efektif. Kesannya, apabila kurang baja digunakan dan kurangnya serangan serangga, kematangan dan kesihatan tanaman dapat ditingkatkan dengan lebih optima. Mengikut maklumat pemohon, barangan ini adalah ‘100% green product derived from mixed oil, organic and vegetable extraction named as BioWash 100’. ‘Biowash 100 can be used as surfactant which reduces surface tension. Cation Exchange stimulant, increase BRIX, enhance freshness etc.'

Ketetapan:

Barangan ini sesuai diperjeniskan di bawah kod tarif 3808.93 300 Perintah Duti Kastam 2012 sebagai Plant Growth Regulator berdasarkan alasan-alasan berikut :

Berdasarkan fakta, barangan merupakan sejenis ‘Plant Growth Regulator’ yang berbentuk cecair berwarna perang.

Analisis pakar mengesahkan bahawa barangan ini mengandungi 34% bahan tidak meruap. Abu sebanyak 5.9% yang mengandungi bahan mineral magnesium dan sodium dan barangan ini merupakan sejenis cationic surfactant. Selain itu juga barangan juga didapati mengandungi 1-dodecanol, cyclododecane, 9-octadecenoic acid, phenol dan 1-haphthalenol.

Memandangkan fungsi utama barangan adalah bagi menggalakkan pertumbuhan tanaman, maka ianya sesuai diperjeniskan di bawah heading 38.08.

Barangan ini mendapat liputan di dalam HS 2012 EN muka surat VI-3808-1 dan VI-3808-3 seperti berikut ;

38.08 - Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers). 3808.93- Herbicides, anti-sprouting products and plant-growth regulators: (III) Herbicides, anti-sprouting products, plant-growth regulators Herbicides are chemicals which are used to control or destroy unwanted plants. Some herbicides are applied to dormant plant parts or seeds, while other herbicides are applied to the whole foliage. They can provide control which is selective (herbicides which affect specific plants) or non-selectIve (herbicides which result in the complete eradication of vegetation. The group also includes defoliants, which are chemicals intended to cause the leaves or foliage of plants to drop prematurely. Anti-sprouting products can be applied to seeds, bulbs, tubers or soils to inhibit or delay germination or sprouting. Plant-growth regulators are applied to alter the life processes of a plant so as to accelerate or retard growth, enhance yield, improve quality or facilitate harvesting, etc. Plant hormones (phytohormones) are one type of plant-growth regulator (e.g., gibberellic acid). Synthetic organic chemicals are also used as plant-growth regulators.

Dagangan : COLESLAW Nama Barangan : Coleslaw Jenama : Longson



Barangan yang dinamakan sebagai Longson coleslaw adalah berbentuk pes berwarna putih susu yang dipekkan untuk jualan runcit di dalam botol plastik dengan kuantiti sebanyak 250 ml. Barangan adalah seperti gambar dibawah:

Kandungan maklumat pemakanan yang dilabelkan di botol adalah seperti berikut;

Saiz hidangan 15g Hidangan setiap pek 16

Purata komposisi Setiap 100 g Setiap hidangan Tenaga 1477 kj 221.6 kj Protein 2.9 g 0.4 g

Karbohidrat 20.2 g 3.0 g Jumlah gula 16.9 g 2.5 g

Lemak 29.0 g 4.4 g Lemak mono tidak

tepu 12.8 g 1.9 g

Lemak poli tidak tepu

3.4 g 0.5 g

Lemak tepu 12.5 g 1.9 Asid trans lemak 0.3 g 0 g Natrium/ sodium 608 mg 91 mg

Label pembungkusan pada botol di dapati terdapat perkataan sos cecah/ dipping sauce.

Maklumat di label menunjukkan barangan terdiri daripada kandungan seperti minyak kacang soya, telur, gula, garam, tepung susu, bahan kondisioner makanan yang dibenarkan, pengatur keasidan, biji sawi, bahan perisa makanan dan pengawet makanan yang dibenarkan, stevia dan kalsium dinatrium EDTA.

Barangan diimport dalam bentuk thick cramy paste, pack in glass or plastic botol/ container weight 250 ml.

Fakta :

Analisis pakar mengesahkan seperti berikut ;

Sampel berupa pes berwarna off white yang diisi di dalam botol plastik.

Sampel didapati mengandungi air dan 59 % bahan tidak meruap yang mengandungi kebanyakannya minyak sayuran dan garam.

Berdasarkan label pada botol coleslaw, barangan adalah sos coleslaw.

Ketetapan:

Barangan ini sesuai diperjeniskan mengikut Perintah Duti Kastam 2012 di bawah kod tarif 2103.90 100 sebagai Sauces and preparations therefor: Other berdasarkan alasan-alasan berikut:

Sampel adalah disahkan pakar sebagai sejenis pes yang berwarna off-white yang terdiri daripada air dan 59 % bahan tidak meruap yang mengandungi kebanyakannya minyak sayuran dan garam. Kegunaan barangan ialah sebagai sos cecah.

Label pembungkusan juga menunjukkan barangan adalah sejenis sos cecah.


21.03 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard

flour and meal and prepared mustard.

2103.10 - Soya sauce 2103.20 - Tomato ketchup and other tomato sauces 2103.30 - Mustard flour and meal and prepared mustard 2103.90 - Other 100 - - Sauces other than those of subheading

2103.10 000 and 2103.20 000


This heading covers preparations, generally of a highly spiced character, used to flavour certain dishes (meat, fish, salads, etc.), and made from various ingredients (eggs, vegetables, meat, fruit, flours, starches, oil, vinegar, sugar, spices, mustard, flavourings, etc.). Sauces are generally in liquid form and preparations for sauces are usually in the form of powders to which only milk, water, etc. need to be added to obtain a sauce. Sauces are normally added to a food as it cooks or as it is served. Sauces provide flavour, moisture, and a contrast in texture and colour. They may also serve as a medium in which food is contained, for example, the velouté sauce of creamed chicken. Seasoning liquids (soy sauce, hot pepper sauce, fish sauce) are used both as ingredients in cooking and at table as condiments.

…………………..

Examples of products covered by the heading are : mayonnaise, salad dressings, Béarnaise, bolognaise (consisting of chopped meat, tomato purée, spices, etc.), soya sauces, mushroom sauce, Worcester sauce (generally made with a base of thick soya sauce, an infusion of spices in vinegar, with added salt, sugar, caramel and mustard), tomato ketchup (a preparation made from tomato purée, sugar, vinegar, salt and spices) and other tomato sauces, celery salt (a mixture of cooking salt and finely ground celery seeds), certain mixed seasonings for sausage making, and products of Chapter 22 (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (e.g., cooking wines and cooking Cognac).

Dagangan : FRUIT SALAD Nama Barangan : Fruit Salad Jenama : Longson



Barangan yang dinamakan sebagai Longson Light Fruit Salad adalah berbentuk pes berwarna putih susu yang dipekkan untuk jualan runcit di dalam botol plastik dengan kuantiti sebanyak 250 ml.

Barangan yang diikrar sebagai Fruit salad adalah berbentuk pes berwarna putih susu.

Barangan mengandungi minyak kacang soya, telur, gula, garam, bahan kondisioner makanan yang dibenarkan, pengatur keasidan, biji sawi, bahan perisa makanan dan pengawet makanan yang dibenarkan dan Vitamin E . Berdasarkan fakta dan maklumat di atas barangan tersebut sesuai diperjeniskan mengikut di bawah kod tarif 2103.90 100 sebagai Sauces and preparations therefor: Other berdasarkan alasan-alasan berikut: : Analisis pakar mengesahkan seperti berikut ;

Sampel berupa pes berwarna off white yang diisi di dalam botol plastik.

Sampel didapati mengandungi air dan 48 % bahan tidak meruap yang mengandungi kebanyakannya minyak sayuran dan garam.

Berdasarkan label pada botol barangan adalah light fruit salad,


21.03 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.

2103.10 - Soya sauce 2103.20 - Tomato ketchup and other tomato sauces 2103.30 - Mustard flour and meal and prepared mustard 2103.90 - Other 100 - - Sauces other than those of subheading

2103.10 000 and 2103.20 000

(A) SAUCES AND PREPARATIONS THEREFOR ; MIXED CONDIMENTS.AND.MIXED

SEASONINGS

This heading covers preparations, generally of a highly spiced character, used to flavour certain dishes (meat, fish, salads, etc.),and made from various ingredients (eggs, vegetables, meat, fruit, flours, starches, oil, vinegar, sugar, spices, mustard, flavourings, etc.). Sauces are generally in liquid form and preparations for sauces are usually in the form of powders to which only milk, water, etc. need to be added to obtain a sauce. Sauces are normally added to a food as it cooks or as it is served. Sauces provide flavour, moisture, and a contrast in texture and colour. They may also serve as a medium in which food is contained, for example, the velouté sauce of creamed chicken. Seasoning liquids (soy sauce, hot pepper sauce, fish sauce) are used both as ingredients in cooking and at table as condiments. ………………….. Examples of products covered by the heading are : mayonnaise, salad dressings, Béarnaise, bolognaise (consisting of chopped meat, tomato purée, spices, etc.), soya sauces, mushroom sauce, Worcester sauce (generally made with a base of thick soya sauce, an infusion of spices in vinegar, with added salt, sugar, caramel and mustard), tomato ketchup (a preparation made from tomato purée, sugar, vinegar, salt and spices) and other tomato sauces, celery salt (a mixture of cooking salt and finely ground celery seeds), certain mixed seasonings for sausage making, and products of Chapter 22 (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumptionas beverages (e.g., cooking wines and cooking Cognac).

Dagangan : BROWN SUGAR Nama Barangan : Brown Sugar in Pieces Jenama : South Word Brand



Barangan yang diikrar sebagai brown sugar in pieces adalah berupa kepingan berwarna perang yang dipek di dalam paket plastik dengan kuantiti 400 gram. Barangan adalah seperti berikut:

Maklumat komposisi barangan seperti di label menunjukkan barangan diperbuat daripada cane sugar dan water dan maklumat nutrisi barangan seperti di label pembungkusan adalah seperti berikut;

Serving per package: 27

Serving size: 15g

Quantity per serving Quantity per 100g

Energy 239 kJ/57 kcal 1591 KJ/380 kcal

Protein 0g 0g

Fat 0g 0g

Saturated fat 0g 0g

Carbohydrate 14g 95.0 g

sugars 14g 95.0 g

Maklumat proses pengilangan seperti di bawah;

i. Cane sugar liquid ii. Mix material with white water iii. Cook & heat iv. Stabilize and cooling v. Cutting vi. Quality inspection vii. Packing

Fakta :

Laporan pakar mengesahkan sampel berupa lima blok bewarna perang yang dipek di dalam paket plastik berlabel retail sel.

Sampel adalah raw sugar yang mengandungi sukrosa, karbohidrat dan 5.0 moisture dan mempunyai nilai polarization 81.5° Z.

Definisi brown sugar menurut kamus Wikipedia di http://en.wikipedia.org/wiki/Brown_sugar;

Brown sugar is a sucrose sugar product with a distinctive brown color due to the presence of molasses. It is either an unrefined or partially refined soft sugar consisting of sugar crystals with some residual molasses content, or it is produced by the addition of molasses to refined white sugar (so-called Molasses Sugar). Brown sugar contains from 3.5% molasses (light brown sugar) to 6.5% molasses (dark brown sugar) based on total volume.[1] Based on total weight, regular brown sugar contains up to 10% molasses.[2] The product is naturally moist from the hygroscopic nature of the molasses and is often labelled as "soft." The product may undergo processing to give a product that flows better for industrial handling. The addition of dyes and/or other chemicals may be permitted in some areas or for industrial products. Ketetapan: Barangan ini sesuai diperjeniskan di bawah kod tarif 1701.13 000 (PDK 2012) sebagai cane sugar, in solid form : raw sugar not containing added flavoring or coloring matter berdasarkan alasan-alasan berikut :

Berdasarkan maklumat yang dikemukakan, barangan adalah diperbuat daripada tumbuhan

sugar cane. Oleh kerana barangan ini diperbuat daripada cane sugar dan tidak melalui proses further

refinery maka barangan sesuai sebagai raw sugar in solid form di bawah heading 17.01. Berdasarkan proses pengilangan, barangan tidak melalui proses centrifugation dan dengan

ini, memenuhi keperluan Subheading note 2 to Chapter 17 di muka surat IV-17-1 seperti di bawah;

Subheading Notes. 2.- Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose

content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69 o or more but less than 93o. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

Di bawah struktur PDK 2012, barangan sesuai diperjeniskan di bawah kod tarif 1701.13 000 sebagaimana keterangan EN HS 2012 muka surat IV-1701-1 seperti berikut:

17.01- Cane or beet sugar and chemically pure sucrose, in solid form

- Raw sugar not containing added flavouring or colouring matter:

1701.12 - - Beet sugar 1701.13 - - Cane sugar specified in Subheading Note 2 to this Chapter 1701.14 - - Other cane sugar - Other: 1701.91 - - Containing added flavouring or colouring matter 1701.99 - - Other Cane sugar is derived from the juices of the sugar cane stalk. Beet sugar is derived from the juices obtained by extraction from the root of the sugar beet. Raw or crude cane or beet sugars occur in the form of brown crystals or other solid forms, the colour being due to the presence of impurities. Their sucrose content by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5º (see Subheading Note 1). They are generally destined for processing into refined sugar products. Raw sugar may, however, be of such a high degree of purity that it is suitable for human consumption without refining. ……………………………………………………………………….

It should be noted that cane and beet sugar fall in this heading only when in the solid form (including powders); such sugar may contain added flavouring or colouring matter

Dagangan : PLASTICS INSULATED CABLE

WITH CONNECTOR Nama Barangan : AC Power Cord



Barangan dinamakan sebagai AC Power Cord sejenis kabel yang yang disalut dengan bahan PVC serta mempunyai connector pada satu hujungnya. Kabel ini digunakan untuk menyambung peralatan eletrik dengan the mains electricity supply via a wall socket or extension cord. Berdasarkan maklumat yang dikemukakan oleh syarikat, komponen dan spesifikasi teknikal dan gambar barangan adalah seperti berikut :

Item

Spesifikasi Conductor

Size

18 AWG x 2C

Material Annealed Bare Copper Construction 41/ 0.16 +0/- 0.005

Insulation

Material

PVC

Minimum Average Thickness 0.76mm Minimum Thickness at any point 0.69mm Diameter 2.75 + 0.10 Identification Black, White

Core Assembly

Core Twist

2-Core

Jacket

Material

-

Minimum Average Thickness 0.38mm Minimum Thicknessat any point 0.33mm Overall Diameter 3.9 +- 0.1/7.0 +- 0.15

Flaxible Code

Rating

300V 10A 105oC

Gambar

Ketetapan

Barangan ini sesuai diperjeniskan di bawah kod tarif 8544.42 920 sebagai other electric conductor insulated with plastics, for voltage not exceeding 1,000V, fitted with connector berdasarkan alasan-alasan berikut: 1) Barangan adalah kabel dari bahan copper yang disalut dengan plastik dan mempunyai

connector pada satu hujungnya.

2) Kabel ini digunakan untuk menyambung peralatan eletrik dengan the mains electricity supply via a wall socket or extension cord.

3) Rated voltage bagi kabel ialah 300V.

4) Barangan ini mendapat liputan dalam ENHS 2012 mukasurat XVI-8544-1 dan XVl-8544-2

seperti berikut:

85.44 - Insulated (including enameled 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.

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

8544.49 - - Other

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.

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

(A) ……………………………………………..…………...

(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).

(C) – (D) ……………………………………….

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…………….

Dagangan : RICE COOKER FOR INDUSTRIAL

USE

Nama Barangan : Elba Commercial Rice Cooker Jenama : Elba Model : ECRC-D5419(SS)



Barangan adalah sejenis peralatan elektrik yang dikatakan sebagai commercial rice cooker Berdasarkan risalah barangan dan maklumat pemohon, spesifikasi / keterangan barangan adalah seperti berikut :

Barangan

ELBA Commercial Rice Cooker

Material

Stainless Steel Body

Power

1950W

Capacity

5.4L

Berat

8.8kg

Dimension (cm)

45.5 (W) x 45.5 (L) x 43.0 (H)

Component

1. Heating port/port cover 2. INon-stick inner port 3. Measurement cup 4. Fork

Features

- New handle for easy operation - 3D heating and 24 hours keep warm function - Automatic keep warm function

Image

Ketetapan Barangan ini sesuai diperjeniskan di bawah kod tarif 8419.81 000 sebagai other machinery for cooking or heating food for industrial use berdasarkan alasan-alasan berikut:

1) Barangan merupakan sejenis automatic electric rice cooker yang berfungsi menggunakan kuasa elektrik. Kegunaan barangan ialah untuk memasak nasi.

2) Cara barangan berfungsi ialah apabila switch dihidupkan arus elektrik yang melalui heating element akan ditukar kepada thermal power untuk menghasilkan kepanasan pada inner-pot.

3) Kapasiti barangan adalah 5.4 liter.

4) Berdasarkan saiz, kapasiti dan rekabentuk, barangan adalah sesuai digunakan secara komersil untuk masakan dalam jumlah yang agak banyak di tempat-tempat penyediaan makanan seperti restoran.

5) Barangan di dapati telah direkabentuk untuk kegunaan komersil dan tidak sesuai diperjeniskan di bawah heading 73.21 kerana ia tidak memenuhi syarat (iii) heading notes 73.21 sebagaimana keterangan EN HS 2012 muka surat XV-7321-1 berikut:

73.21 - Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating),

barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of Iron or steel.

This heading covers a group of appliances which meet all of the following requirements:

(i) be designed for the production and utilisation of heat for space heating, cooking or

boiling purposes;

(ii) use solid, liquid or gaseous fuel, or other source of energy (e.g., solar energy);

(iii) be normally used in the household or for camping.

These appliances are identifiable, according to type, by one or more characteristic features such as overall dimensions, design, maximum heating capacity, furnace or grate capacity in the case of solid fuel, size of tank where liquid fuel is used. The yardstick for judging these characteristics is that the appliances in question must not operate at a level in excess of household requirements.

6) Barangan mendapat liputan dalam EN HS 2012 mukasurat XVI-8419-1 dan XVl-8419-2 seperti berikut:

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

- Other machinery, plant and equipment: 8419.81 - - For making hot drinks or for cooking or heating food ………………………………………………………………………………………

The heading covers only non-domestic equipment, except for the instantaneous or storage water heaters referred to later in this Explanatory Note. The heading includes a very wide range of machinery and plant of the types described below.

(I) HEATING OR COOLING PLANT AND MACHINERY

…………………………………………………………………………………

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

(1) – (16) …………………….

(17) Specialised heating or cooking apparatus which are not normally used in the household (e.g., counter-type coffee percolators, tea or milk urns, steam kettles, etc., used in restaurants, canteens, etc.; steam-heated cookers, hot-plates, warming cupboards, drying cabinets etc.; deep fat friers).

(18) …………………………………………..

Dagangan : THERMOMETER Nama Barangan : Omron Thermometer Jenama : Omron Model : MC-245



Barangan merupakan alat untuk mengukur suhu haba.Ianya berwarna putih.di mana satu hujung berbentuk tirus hujungnya mempunyai mata logam (electronic temperature sensor) dan di tengahnya satu paparan skrin bacaan digital.( a small LCD readout incorporated into the plastic body)

Gambar :Omron Thermometer

Beratnya hanya 12 grams.Saiz luaran adalah 19.4mm (W) X 132.5mm ( L) X 10.0mm (D).

Digital thermometer mengandungi 2 komponen utama,iaitu:-

i) Electronic temperature sensor/sensor suhu (temperature sensor ) ii) Paparan skrin digital (a small LCD readout incorporated into the body) yang memaparkan

perubahan fizikal haba kepada bacaan numerik suhu pada paparan skrin digital. Barangan ini digunakan untuk mengukur suhu badan.dengan 3 cara iaitu dengan meletakkan probe tip mata sensing unit-thermistor di bawah lidah (oral) ,meletakkan di dalam dubur(rectal) atau di letakkan di bawah ketiak (underarm) Berdasarkan fakta dan maklumat , barangan tersebut sesuai diperjeniskan mengikut di bawah kod tarif 9025.19 200 sebagai ” Electrically operated thermometers” berdasarkan alasan-alasan berikut :- Explanatory Note. Barangan ini mendapat liputan dalam EN 2012 di muka surat XVIII-9025-

90.25 - Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments.

- Thermometers and pyrometers, not combined with other instruments :

9025.11 - - Liquid-filled, for direct reading

9025.19 - - Other 9025.80 - Other instruments 9025.90 - Parts and accessories

(A) HYDROMETERS AND SIMILAR FLOATING INSTRUMENTS

(B) THERMOMETERS, THERMOGRAPHS AND PYROMETERS

(1) Glass thermometers, with a liquid-filled glass tube. These include household

thermometers (room,window thermometers,etc.),floating bath thermometers, etc.), clinical thermometers, industrial thermometers (for boilers, furnaces, autoclaves, etc.), laboratory thermometers (used in calorimetry, etc.), special meteorological thermometers (e.g., for measuring solar or terrestrial radiations), thermometers used in hydrography (e.g., reversible thermometers used in taking deep-sea soundings). The heading also includes glass thermometers called minimum and maximum thermometers since they are designed to indicate the highest and lowest temperature they have recorded.

(2) Metallic thermometers (in particular bi-metallic thermometers which make use of the different coefficients of expansion of two metal strips welded together). They are mainly used m meteorology, for air conditioning and for other scientific or industrial purposes· thermometers for use with motor vehicles, to indicate the temperature of the radiator water' are usually of this type.

The heading also includes " contact " thermometers which indicate temperature but also incorporate an auxiliary device which can operate an electric signal light, alarm, relay or switch .

(C) BAROMETERS AND BAROGRAPHS.

Dagangan : 6.5 HP ENGINE Nama Barangan : 6.5 HP ENGINE Jenama : KOHLER Courage Model : SH 265



Barangan merupakan satu unit gasoline engine jenama KOHLER model SH265 dengan kapasiti 6.5 hp. Berdasarkan keterangan , barangan diimport bagi tujuan mengilang generator (genset), water pump dan sebagainya.

Spesifikasi barangan adalah sepertimana di bawah.

Model SH265

Engine Type

Four-cycle, single cylinder, slant cylinder, overhead valve, air cooled, gasoline, horizontal shaft, aluminium head and crankcase with cast iron cylinder liner.

Gross Power @ 3600 rpm Maximum hp(kW) 6.5 (4.9)

Net Power @ 3600 rpm Maximum hp(kW) 5.5 (4.1)

Displacement cu in (cc) 12(196)

Bore in (mm) 2.7 (68)

Stroke in (mm) 2.1 (54)

Net Peak Torque @ rpm ft lbs (Nm) 8.5 (11.5) @ 2800

Compression Ratio 8.5:1

Dry Weight (Recoil Start) lbs (kg) 35.3 (16)

Oil Capacity U.S. qt (L) .63 (.6)

Fuel Capacity U.S. qt (L) 3.8 (3.6)

Lubrication Splash

Dimension L x W x H in (mm) 12.5 x 14 x 4 x 13.5 (319 x 366 x 343)

Berdasarkan pengesahan pemohon, barangan adalah jenis spark ignition reciprocating engine dan dilengkapi dengan carburator, piston, crankshaft , spark plug dan sebagainya .

Barangan ini sesuai diperjeniskan di bawah kod tarif 8407.90 000 sebagai other spark-ignition reciprocating internal combustion piston engines, berdasarkan alasan-alasan berikut: i. Barangan merupakan gasoline engine jenis spark ignition reciprocating engine dengan

kapasiti 6.5 hp. Barangan mendapat liputan di bawah kepala 84.07 EN HS 2012 mukasurat XVI-8407-1 sepertimana berikut:

84.07 - Spark-ignition reciprocating or rotary internal combustion piston engines (+). 8407.90 -Other engines

This heading covers spark-ignition reciprocating internal combustion piston engines

and rotary internal combustion piston engines (Wankel engines having a trilobal disc type" piston"), other than those of Chapter 95.It includes such engines for motor vehicles.

These engines generally have the following elements : cylinder, piston, connecting-

rod, crank shaft, flywheel, inlet and exhaust valves, etc. They make use of the expansion force of a charge of inflammable gas or vapour burned inside a cylinder.

Dagangan : PREMOULDED SLIP-ON

STRAIGHT-THROUGH CABLE JOINT KIT

Nama Barangan : Contrax Premoulded Slip-On

Straight-Through Joint Kit Jenama : Cellpack Model : CAM



Barangan terdiri daripada beberapa komponen utama yang dibungkus sebagai satu set / kit :

1) Joint Body, CAM 3 pce 2) Field control element (FSE) 6 pce 3) Slip-On Aid (Applicator), AH 6 pce 4) Lubricant & Filler, GM1 1 pce 5) Lubricant, GM2 3 pce 6) Cast Resin, EG 15 bag 7) Pressure Nozzle 15 pce 8) Injection Valve 1 pce 9) Tinned Copper Mesh 3 roll 10) Tinned Copper Braid 3 pce 11) Constant Force Spring 8 pce 12) CP 64, Sealing Tape 3 pce 13) CP 75, Spacer Tape 9 roll 14) CP 71, Restricting Tape 2 roll 15) CP 73, Pressure Tape 2 roll 16) CP128, PVC Insulation Tape (Red) 3 roll 17) Plastic Glove 1 pair 18) Cleaning Tissue 6 pce 19) AL Connector 3 pce 20) CU Connector for Wire Screen 3 pce

The main components of the joints are already integrated into one pre-moulded unit.

Kerja penyambungan cable dilakukan di paras bawah tanah.

Komponen-komponen straight-through joint kit yang dipasang ditunjukkan sebagaimana gambarajah berikut:

Cara barangan ini dipasang diringkaskan sepertimana gambarajah di bawah:

Berdasarkan maklumat yang dikemukakan , teras joint barangan ini diperbuat daripada silicone rubber.

‘‘Contrax straight-through joint Type CAM and (CAM3) are conceived for jointing all kind of single or (three)-core medium voltage screened power cables with plastic insulation (EPR, PVC, XLPE) with different outer semi-conductive layer (graphitized, peelable or fully bonded) as well as screen construction (copper band or wires) for a system voltage up to 24 or 36 kV and for main cross sections from 25 mm2 to 630 mm2. The core of the Contrax joint is based on the pre-moulded joint body made of flexible silicone rubber with excellent electric resistance. It consists of a semi-conductive inner layer, which serves as a Faraday cage for the connector, followed by a main insulation and semi-conductive outer sheath obtained through a controlled injection process.’’

Barangan berupa satu set lengkap komponen untuk jointing kabel elektrik bervoltan sederhana. It is designed to cover single-core polymeric cables (PVC, PE, XLPE and EPR).

Barangan di dalam bentuk set / kit yang terdiri daripada:

1) Joint Body, CAM 3 pce 2) Field control element (FSE) 6 pce 3) Slip-On Aid (Applicator), AH 6 pce 4) Lubricant & Filler, GM1 1 pce 5) Lubricant, GM2 3 pce 6) Cast Resin, EG 15 bag 7) Pressure Nozzle 15 pce 8) Injection Valve 1 pce 9) Tinned Copper Mesh 3 roll 10) Tinned Copper Braid 3 pce 11) Constant Force Spring 8 pce 12) CP 64, Sealing Tape 3 pce 13) CP 75, Spacer Tape 9 roll 14) CP 71, Restricting Tape 2 roll 15) CP 73, Pressure Tape 2 roll 16) CP128, PVC Insulation Tape (Red) 3 roll 17) Plastic Glove 1 pair 18) Cleaning Tissue 6 pce 19) AL Connector 3 pce 20) CU Connector for Wire Screen 3 pce

Teras joint ini adalah pre-moulded joint body (joint body, CAM) dan field control element (FSE) diperbuat daripada silicone rubber yang berfungsi menyambung dan membalut kabel elektrik di dalamnya.

Ketetapan: Barangan ini sesuai diperjeniskan di bawah kod tarif 8547.90 900 (PDK 2012) sebagai insulated joint for electrical conduit tubing berdasarkan alasan-alasan berikut :

Berdasarkan fakta, barangan adalah set / kit untuk untuk jointing and insulating kabel elektrik bagi voltan sehingga 24kV.

Barangan terdiri daripada pelbagai komponen seperti yang disenaraikan di para 5.1.1 yang mana joint body (CAM), field control element (FSE), dan Cast Resin (EG) adalah komponen utama yang akan dipasang kekal membaluti kabel elektrik. Komponen lain digunakan sebagai komponen reinforcement / sealing seperti lubricant & filler, tinned copper mesh, tinned copper braid, constant force spring, sealing tape, spacer tape, restricting tape, pressure tape dan pvc insulation tape. Manakala slip-on aid (applicator), pressure nozzle, injection valve, plastic glove, cleaning tissue dan connector adalah komponen peralatan yang digunakan semasa kerja-kerja pemasangan dilakukan.

Fungsi utama barangan ini adalah sebagai penebat, kedap dan penyambung (insulation, sealing and connection) screened power cable yang mana teras di bahagian penyambungannya (joint body (CAM) dan field control element (FSE)) diperbuat daripada silicone rubber. Manakala cast resin (EG) adalah daripada polyurethane.

Mengikut Wikipedia;

An electrical insulator is a material whose internal electric charges do not flow freely, and therefore make it very hard to conduct an electric current under the influence of an electric field. ...................................................... Insulators are used in electrical equipment to support and separate electrical conductors without allowing current through themselves. An insulating material used in bulk to wrap electrical cables or other equipment is called insulation. The term insulator also used more specifically to refer to insulating supports used to attach electric power distribution or transmission lines to utility poles and transmission towers. They support the weight of the suspended wires without allowing the current to flow through the tower to ground.

Material

Insulators used for high-voltage power transmission are made from glass, porcelain or composite polymer materials. Recently, some electric utilities have begun converting to polymer composite materials for some types of insulators. These are typically composed of a central rod made of fibre reinforced plastic and an outer weathershed made of silicone rubber or ethylene propylene diene monomer rubber (EPDM). Composite insulators are less costly, lighter in weight, and have excellent hydrophobic capability. This combination makes them ideal for service in polluted areas. However, these materials do not yet have the long-term proven service life of glass and porcelain.

Berdasarkan fakta, barangan dilengkapi dengan aluminium, AL connector dan cuprum, CU connector, oleh itu barangan lebih sesuai di bawah heading 85.47 berbanding heading 85.46.

Barangan mendapat liputan dalam EN HS 2012 muka surat XVI-8547-1&2 sebagaimana berikut:

85.47 - Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 85.46; electrical conduit tubing and joints therefor, of base metal lined with insulating material.

8547.10 - Insulating fittings of ceramics 8547.20 - Insulating fittings of plastics 8547.90 - Other

(A) INSULATING FITTINGS FOR ELECTRICAL MACHINES, APPLIANCES OR EQUIPMENT, BEING FITTINGS WHOLLY OF INSULATING MATERIAL APART FROM ANY MINOR COMPONENTS OF METAL (FOR EXAMPLE, THREADED SOCKETS) INCORPORATED DURING MOULDING SOLELY FOR PURPOSES OF ASSEMBLY, OTHER THAN INSULATORS OF HEADING 85.46

With the exception of insulators as such (heading 85.46), this group covers all fittings for electrical machinery, appliances or apparatus, provided:

(i) They are wholly of insulating material, or are wholly of insulating material (e.g.,

plastics) apart from any minor components of metal (screws, threaded sockets, sleeves, etc.) incorporated during moulding solely for purposes of assembly.

and (ii) They are designed for insulating purposes even though at the same time they

have other functions (e.g., protection). In general the fittings of this group are obtained by moulding or casting, or by sawing,

cutting or otherwise working the raw material. They may be drilled, threaded, filed, grooved, etc.

They may be made of any insulating material (e.., glass, ceramics, steatite,

hardened rubber, plastics, resins impregnated paper or paperboard, asbestos-cement or mica).

These fittings may be in various forms. This group includes, inter alia, covers, bases

and other parts of switches, circuit breakers, etc.; bases and supports for fuses; rings and other parts for lamp-holders; formers for resistors or coils; connection strips and dominoes not fitted with their terminals; cores for bobbins and windings of various kinds; sparking plug bodies.

The heading does not cover fittings which, even though made wholly of insulating

material (or made wholly of insulating material apart from any minor components of metal incorporated during moulding solely for the purposes of assembly), have not been specially constructed for insulating purposes, such as containers, covers and separator plates for accumulators (heading 85.07).

(B) ELECTRICAL CONDUIT TUBING AND JOINTS THEREFOR, OF BASE METAL LINED WITH INSULATING MATERIAL This group covers the metal tubing used in permanent electrical installations (e.g., house wiring) as insulat10n and protection for the wires, provided it has an interior lining of insulating material. Uninsulated metal tubing, often used for the same purpose, is excluded (Section XV). The tubing of this group consists either of spiralled metal strip wound on to an interior tube of insulating material, or of rigid metal tubing (usually iron or steel) coated or lined on the inside with insulating material. The insulating material may be special electrically insulating varnish, paper or paperboard, rubber, plastics, etc. Metal tubing simply coated with varnish to prevent corrosion is excluded (Section XV). This group also covers joints used for connecting the tubing of this heading provided they are also of base metal and coated or lined with insulating material (e.g., straight joints, elbows, tee joints and cross-overs). Joints such as tee joints, cross-overs, etc., fitted with terminals for electrical connections are excluded (heading 85.35 or 85.36). The heading also excludes tubing wholly of insulating material (e.g., of rubber, plastics, braided textile yarns or glass fibre yarns); this is classified according to the constituent material, unless constituting an insulator of heading 85.46.

Dagangan : PALM SUGAR Nama Barangan : Palm Sugar



Barangan yang dinamakan sebagai Palm sugar adalah dalam bentuk ketulan berwarna coklat keperangan seperti gambar di bawah : Mengikut maklumat daripada pemohon, barangan diperbuat daripada 100% pure coconut sugar yang diperolehi daripada flowers of coconut trees. Berdasarkan test report yang dikemukakan barangan ini mengandungi reducing sugar sucrose (lebih kurang 73%,) fructose and glucose. Mengikut maklumat daripada pemohon, barangan diimport dalam bentuk ketulan dan akan diproses menjadi gula melaka / gula kelapa dalam bentuk semi solid, liquid atau paste. Barangan ini sesuai diperjeniskan di bawah kod tarif 1702.90 900 sebagai other sugar berdasarkan alasan-alasan berikut :

i. Analisis pakar mengesahkan barangan mengandungi 71.0% sukrosa, 7.8% glukosa, 7.0%

fruktosa. Sampel juga mengandungi karbohidrat, protein, nilai kelembapan 6.2% dan 6.2% bahan inorganik.

ii. Barangan diperbuat daripada 100% pure coconut sugar yang diperolehi dripada flowers of

coconut trees. iii. Barangan tidak sesuai diperjeniskan di bawah heading 17.01 kerana ia diperbuat daripada

palm trees, dan berdasarkan exclusion di bawah heading 17.01 EN muka surat VI-1701-1 seperti berikut :

The heading also includes chemically pure sucrose in solid form, whatever its origin. Sucrose (other

than chemically pure sucrose) obtained from sources other than sugar cane or sugar beet is excluded (beading 17.02).

iv. Barangan mendapat liputan di dalam HS 2012 EN muka surat VI-1702-1 seperti berikut : 17.02- Other sugars, including chemically pure lactose, maltose, glucose and fructose, in

solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.

1702.90 - Other, including invert sugar and other sugar and sugar syrup blends containing

in the dry state 50 % by weight of frUctose This heading covers other sugars in solid form., sugar syrups and also artificial honey and

caramel.

Dagangan : KENDERAAN SUV 7 SEATER Nama Barangan : Chevrolet Jenama : Chevrolet Model : Captiva 2.0

Kod Tarif (Perintah Duti Kastam 2012) : 8703.32 962 (HS) 8703.32 92 12 (AHTN) Tarikh Kelulusan : 29 Oktober 2014


Barangan merupakan kenderaan beroda empat, jenama Chevrolet dan model Captiva 2.0 yang diimport dalam bentuk siap. Kenderaan ini mempunyai tiga barisan tempat duduk dengan keupayaan untuk memuatkan 7 orang penumpang.Terdapat bahagian kecil di belakang barisan ketiga tempat duduk penumpang untuk tempat penyimpanan barang. Kenderaan ini mempunyai 4 pintu bercermin di bahagian badannya dan 1 pintu swing-Out di bahagian belakang kenderaan. (rujuk gambar)

Spesifikasi barangan adalah seperti berikut :

Item Specification Model Captiva 2.0L Diesel VCDI AWD LT Engine Type 4 Cylinder in line 16 Valves DOHC Fuel Compatibility Diesel Displacement 1998 cc Drive System All Wheel Drive Electronic Controlled

(On Demand) Steering Type Hydraulic Power Steering Overall dimensions of vehicle L,W,H(mm)

4673 x 1850 x 1758

Gross Vehicle Weight 2541 kg Seating Capacity 7 2nd Row Seat with “Tip & Tumble” Function

Yes

Foldable 3rd Row Seats – 50/50 Yes Driver’s, Front Passenger’s & Curtain Airbags

Yes

Ketetapan: Barangan sesuai diperjeniskan di bawah kod tarif 8703.32 962 (HS) atau 8703.32 92 12 (AHTN) sebagai other motor vehicles principally designed for the transport of persons, with compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc berdasarkan alasan-alasan berikut :

Barangan merupakan kenderaan baru, beroda empat yang menggunakan sistem pemanduan 4 X 4 Wheel Drive [All Wheel Drive Electronic Controlled (On Demand)], bahan bakar diesel, displacement(cc) 1998 dan diimport secara Completely Built-Up (CBU ).

Kenderaan ini mempunyai tiga barisan tempat duduk dengan keupayaan untuk memuatkan 7 orang penumpang. Terdapat bahagian kecil di belakang barisan ketiga tempat duduk penumpang untuk tempat penyimpanan barang.

Kenderaan ini mempunyai 4 pintu bercermin di bahagian badannya dan 1 pintu swing-Out di bahagian belakang kenderaan.

Barangan mendapat liputan didalam EN HS 2012 mukasurat XVII-8703- l & 2 seperti berikut:-

87.03 - Motor cars and other motor vehicles principally designed for the transport

of persons (other than those of heading 87.02), incIuding station wagons and racing cars

- Other vehicles, with compression-ignition internal combustion piston engine (diesel

or semi-diesel) :

8703.32 -- Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc

This heading covers motor vehicles of various types (including amphibious motor vehicles) designed for the transport of persons;............. The vehicles of this heading may have any type of motor (internal combustion piston engine, electric motor, gas turbine, etc.). The classification of certain motor vehicles in this heading is determined by certain features which indicate that the vehicles are principally designed for the transport of persons rather than for the transport of goods (heading 87.04). These features are especially helpful in determining the classification ot motor vehicles which generally have a gross vehicle weight rating of less than 5 tonnes and which have a single enclosed interior space comprising an area for the driver and passengers and another area that may be used for the transport of both persons and goods. Included in this category of motor vehicles are those commonly known as "multipurpose" vehicles (e.g., van-type vehicles, sports utility vehicles, certain pick-up type vehicles).

Barangan juga diliputi secara khusus dalam Perintah Duti Kastam (PDK) 2012 sepertimana

berikut ; 87.03 Motor cars and other motor vehicles principally designed for the

transport of persons (other than those of heading 87.02), incIuding station wagons and racing cars.

- Other vehicles, with compression-ignition internal combustion piston

engine (diesel or semi-diesel) : 8703.32 - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500

cc: - - - other - - - - Completely Built-Up - - - - - Four Wheel Drive - - - - - - New : 8703.32 962 - - - - - - - Of a cylinder capacity exceeding1,800cc but not exceeding

2,000 cc

KE.HT(96)431/03/(9)

0471/2014



CUKAI JUALAN

KE.HT(96)431/04/(131)

0472/2014



CUKAI PERKHIDMATAN

Dagangan : “ PAINTED BODY SHELL” CKD

PARTS and MINI COMMUTER VAN (10-14 SEATER)

Nama Barangan : Components For – Mini

Commuter Van Model : XML6532EB3



Barangan ”Painted Body Shell” CKD Parts And Components For - Mini Commuter Van adalah merupakan bahagian-bahagian (parts and component) kenderaan .

Komposisi parts and components barangan adalah seperti berikut –

1. Painted Body Shell 2. Frame 3. Engine/Speed Gear 4. Axle/Carpet/Aircond 5. Tyre/Rim 6. Glass 7. Seats

Dibawah adalah gambarajah parts and components tersebut.

Painted Body Shell

Body Frame Engine Compartment Area

Tail & Rear Lamp Bumper & Parts

Dash Board & Steering Column Drive Axle

Wheel & Parts Mirror & Windscreen

Seat Engine

Spesifikasi barangan adalah seperti berikut :

Items: Specifications: Engine Model GW2.8TC-2(Japanese Technology) Engine Type Diesel, 4 cyl. In line, water cooled Torque 70kW/3600rpm Displacement(cc) 2771 Transmission 5-speed Manual Dimensions of vehicle(mm) 3580 L x1520 W Bilangan Penumpang 14 orang + 1 pemandu Kerusi 2 depan, 13 belakang Pintu 2 pintu berengsel + 2 sliding door +1

pintu swing-Out

Sebanyak 5 baris tempat duduk mampu disediakan dalam kenderaan ini iaitu Baris Pertama - 2 kerusi, Baris kedua - 3 kerusi, Baris ketiga - 3 kerusi, Baris keempat - 3 kerusi dan Baris kelima – 4 kerusi. Kenderaan ini mempunyai 4 pintu bercermin di bahagian badannya dan 1 pintu cermin swing-Out di bahagian belakang kenderaan Ketetapan: Barangan sesuai diperjeniskan di bawah kod tarif 8702.10 920 (PDK 2012) sebagai other motor vehicles for the transport of ten or more persons, including the driver with compression-ignition internal combustion piston engine (diesel or semi-diesel) completely built-up berdasarkan alasan-alasan berikut :

Barangan merupakan bahagian-bahagian (parts and component) kenderaan Mini Commuter Van, model XML6532EB3. Barangan mempunyai ciri-ciri asas sebuah kenderaan tetapi dalam bentuk tercurai/ Completely Knocked Down (C.K.D).

Mini Commuter Van ini beroda empat, dilengkapi dengan kapasiti enjin 2,771 cc dan menggunakan diesel sebagai bahan bakar.

Fungsi utama van adalah untuk mengangkut orang dengan muatan 14 penumpang dan kenderaan boleh menyediakan tempat duduk diantara 10 – 14 kerusi, tidak termasuk kerusi pemandu.

Walaupun barangan diimport dalam bentuk C.K.D., parts and component kenderaan perlu menepati definisi C.K.D. Motor Vehicle (Regulation 6) dibawah Customs (”Completely Knocked Down” And ”Completely Built-Up”)(Definition No.1) Regulations 1988, Customs Act 1967[Act 235] – P.U.(A) 89/2008 iaitu Definition of C.K.D. motor vehicle ~ Regulation 6. A C.K.D. motor vehicle is define as a motor vehicle imported in the form of parts and sub-assemblies for which the manner or degree of knocked condition is prescribed in Schedule A.

Sebagai contoh, parts and component body panel dan seats kenderaan yang diimport masing-masing telah siap dicat dan siap upholstered adalah dianggap tidak memenuhi definisi C.K.D. motor vehicle dimana manner or degree of knocked condition prescribed in Schedule A for parts and sub-assemblies barang tidak mematuhi syarat-syarat Schedule A. Syarat untuk body panel dan seats yang dibenarkan dalam Schedule A (Regulation 2 and 6) adalah seperti berikut :

SPECIAL PROVISION

(8) Body Chassis Panel, Stampings and Pressings :

h. Chassis and body panels, pressings and stampings not elsewhwere provided for, maybe imported with holes made therein and reinforcement added and deadener or antidrum/noise or vibration or harshness material attached but shall not be surface – treated in anyway except with a coat of primer of other anti-rust preparation or subnstance.

(13) Seats

a. Seat frames with or without reclining mechanism and/or integrated headrest maybe assembled but not upholstered.

b. Upholstery or cuhion springs may be loose or in cages.

Oleh kerana body panel dan seats yang diimport tidak mematuhi syarat Schedule A (Regulation 2 and 6) maka barangan tidak sesuai ditakrif sebagai C.K.D. motor vehicle. Sebaliknya barang sesuai didefinisikan sebagai C.B.U. motor vehicle dibawah Customs (”Completely Knocked Down” And ”Completely Built-Up”)(Definition No.1) Regulations 1988, Customs Act 1967[Act 235] – P.U.(A) 89/2008 iaitu : Definition of C.B.U. motor vehicle ~ Regulation 7 Any motor vehicle which does not fall within the definition of being a C.K.D. motor vehicle under Regulation 6 shall be deemed to be a C.B.U. motor vehicle.

Barangan mendapat liputan didalam EN HS 2012 mukasurat XVII-8702-1: seperti berikut:-

87.02 - Motor vehicles for the transport often or more persons, including the driver. 8702.10 - With compression-ignition internal combustion piston engine (diesel or semi-diesel) :

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

Barangan juga diliputi secara khusus dalam Perintah Duti Kastam (PDK) 2012 sepertimana berikut ;

87.02 Motor vehicles for the transport of ten or more persons, including the driver. 8702 10 - Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : - - - Other 8702 10 920 - - - - Completely Built-Up

Dagangan : OXYGEN REGULATOR Nama Barangan : Oxygen Regulator (MUREX) Model : 68X FLW-GAR-02



Barangan merupakan sebuah regulator yang telah dipasang dengan dua pressure gauge, sebuah outlet fitting dan sebuah inlet fitting.

Gas oxygen daripada tangki akan masuk melalui Inlet fitting dan diukur tekanannya pada pressure gauge 1. Gas oxygen yang masuk ke dalam regulator akan dikurangkan tekanannya dengan memutarkan knob dan bacaan tekanan boleh dilihat pada pressure gauge 2.

Keseluruhan regulator body, inlet fitting dan outlet fitting diperbuat daripada zinc alloy.

Barangan sesuai diperjeniskan di bawah kod tarif 8481.10 900 sebagai Pressure reducing valve, of material other than steel, copper and plastic berdasarkan alasan-alasan berikut: Barangan merupakan composite good terdiri daripada valve, pressure gauge dan fitting.

Presure gauge dan fittings hanya dipasang bagi membantu mendapatkan bacaan tekanan gas.

Kegunaan atau fungsi barangan adalah untuk mengubah tekanan gas oxygen daripada tangki bagi melakukan MIG atau TIG welding.

Barangan sesuai diperjeniskan di bawah heading 84.81 berdasarkan keterangan dalam EN HS 2012 muka surat XVI-8481-1 seperti berikut:

84.81 -Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats

or the like, including pressure-reducing valves and thermostatically controlled valves.

8481.10 - Pressure-reducing valves ………………………………….. This heading covers taps, cocks, valves and similar appliances, used on or in pipes, tanks, vats or the like to regulate the flow (for supply, discharge, etc.), of fluids (liquid, viscous or gaseous), or, in certain cases, of solids (e.g., sand). The heading includes such devices designed to regulate the pressure or the flow velocity of a liquid or a gas. The appliances regulate the flow by opening or closing an aperture (e.g., gate, disc, ball, plug, needle or diaphragm). They may be operated by hand (by means of a key, wheel, press button, etc.), or by a motor, solenoid, clock movement, etc., or by an automatic device such as a spring, counterweight, float lever, thermostatic element or pressure capsule. Taps, valves, etc., incorporating such mechanisms or devices remain classified in this heading. This applies, for example, to a valve equipped with a thermostatic element (double-Ieaf; capsule, bulb, etc.). The heading also covers valves, etc., connected to a thermostatic element by means of, for instance, a capillary tube.

Combinations consisting of a tap, valve, etc. and a thermostat, manostat or any other measuring, checking or automatically controlling instrument or apparatus of heading 90.26 or 90.32 remain in this heading if the instrument or apparatus is mounted or is designed to be mounted directly on the tap, valve, etc., and provided the combined apparatus has the essential character of an article of this heading. If not satisfying these conditions, they are classified in heading 90.26 (e.g., liquid-type pressure gauge fitted with a drain cock) or in heading 90.32. …………………………

The heading includes inter alia :

( I ) Pressure-reducing valves for reducing the pressure of gases and maintaining that reduced pressure at a fairly constant level by means of a plug or stopper which is generally controlled by a pressure device (diaphragm, bellows, capsule, etc.) damped by an adjustable tension spring. These appliances directly regulate the pressure of gases passing through them; they are mounted, for example, on compressed gas cylinders, on pressure containers, or on feed pipe systems of the appliances which they serve.

The heading also includes pressure-reducing valves (sometimes called pressure regulators, pressure reducers or pressure regulator-reducers), also mounted at the outlets of pressure containers, of boilers, on connecting feed pipe systems or near the appliances which they serve, to perform the same function on compressed air, steam, water, hydrocarbons or other fluids…

Keseluruhan regulator body, inlet fitting dan outlet fitting diperbuat daripada zinc alloy. Oleh itu barangan sesuai diperjeniskan di bawah kod tarif 8481.10 900 berdasarkan Perintah Duti Kastam 2012 seperti berikut:

84.81-Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats the like, including pressure-reducing valves and thermostatically controllevalves.

8481.10 - Pressure-reducing valves: - - Of iron or steel: ……………

- - Of copper or copper alloys: ………………….. - - Of plastics: ………………………. 900 - - Other

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