Kod Tarif (Perintah Duti Kastam 2012) : ESCAPE STAIRWAY ... - TERKINI... · Gambar barangan dan...

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Dagangan: ESCAPE STAIRWAY Model : ESCSTAIR E8000 Jenama : ROSENBAUER Kod Tarif (Perintah Duti Kastam 2012) : 8705.90 000 Tarikh Kelulusan: 02 Januari 2014 Keterangan barangan : Barangan adalah merupakan sebuah Truck yang mempunyai chasis dan cabin, dipasang dengan telescopic stairway with hydraulic and electric installation, Terdapat lockers di sisinya untuk menyimpan peralatan menyelamat dan pam air untuk memadamkan api Kegunaan barangan adalah sebagai tempat jalan untuk menyelamatkan melarikan diri (save escape path) untuk penumpang kapal terbang semasa kecemasan dan untuk fire fighting Gambar barangan adalah seperti di bawah : Tangga penyelamat merupakan pembangunan teknikal khas untuk pemindahan pesat penumpang pesawat. Ia juga menyediakan perkhidmatan menyelamat (kebakaran, menyelamat, paramedik) dengan akses yang selamat ke kabin pesawat. Tangga penyelamat, yang dibina di atas casis Lori, sesuai untuk semua jenis standard pesawat dan boleh beroperasi pada ketinggian sehingga 8.30m.

Transcript of Kod Tarif (Perintah Duti Kastam 2012) : ESCAPE STAIRWAY ... - TERKINI... · Gambar barangan dan...

Dagangan: ESCAPE STAIRWAY Model : ESCSTAIR E8000 Jenama : ROSENBAUER

Kod Tarif (Perintah Duti Kastam 2012) : 8705.90 000 Tarikh Kelulusan: 02 Januari 2014

Keterangan barangan :

Barangan adalah merupakan sebuah Truck yang mempunyai chasis dan cabin, dipasang dengan telescopic stairway with hydraulic and electric installation,

Terdapat lockers di sisinya untuk menyimpan peralatan menyelamat dan pam air untuk memadamkan api

Kegunaan barangan adalah sebagai tempat jalan untuk menyelamatkan melarikan diri (save escape path) untuk penumpang kapal terbang semasa kecemasan dan untuk fire fighting Gambar barangan adalah seperti di bawah :

Tangga penyelamat merupakan pembangunan teknikal khas untuk pemindahan pesat penumpang pesawat. Ia juga menyediakan perkhidmatan menyelamat (kebakaran, menyelamat, paramedik) dengan akses yang selamat ke kabin pesawat. Tangga penyelamat, yang dibina di atas casis Lori, sesuai untuk semua jenis standard pesawat dan boleh beroperasi pada ketinggian sehingga 8.30m.

Dengan lebar 3,050 mm dan kapasiti menanggung beban 320 kg / m², platform menyelamat atas memberikan prasyarat ideal untuk masuk dan keluar pesawat. Kenderaan Hidraulik berprestasi tinggi itu memastikan bahawa tangga utama boleh di simpan dalam masa kira-kira 50 saat pada ketinggian maksimum dan oleh itu ia sedia untuk tindakan dalam masa yang singkat Satu sistem kawalan aras ketinggian (HLCS) boleh digunakan untuk pra-pengaturcaraan kepada ketinggian pintu pelbagai jenis pesawat, yang juga membolehkan pendekatan automatik semasa operasi.

The E8000/E3000 Escape stair is conceived purely as a rescue device. All functions are designed for minimal rescue times.

This multi-faceted operational vehicle is characterized by very special functions:

• HLCS - Height Level Control System: Easy to operate pre-selection system on a display with a graphical user interface in the driver's cab.

• Simple and very quick pre-selection of door heights from all current vehicle types. • ARL - Automatic Level Regulation with height equalization for surface unevenness of

more than 200 mm. • Generously dimensioned platform for safe working conditions • Closed side panels on the entire stair and platform area increase safety and prevent

fear of falling • Platform and steps over the entire effective area of the steps (always horizontal to the

chassis) • Excellent and glare-free illumination of vehicle surroundings or evacuation area. • High drive stability thanks to 3-axle concept

Fakta

:

Barangan adalah merupakan sebuah Truck yang mempunyai chasis dan cabin, dipasang dengan telescopic stairway with hydraulic and electric installation, side lockers for storing rescue equipment dan water pump for fire fighting . Kegunaannya adalah sebagai save escape path untuk penumpang kapal terbang semasa kecemasan dan untuk fire fighting

Barangan mempunyai ciri seperti berikut :

• Make : SCANIA • Model ; P310DB4x2HNZ • Engine model : DC9 11 • Performance : 228Kw (310 hp) @ 1,900rpm • Transmission : GA751 (Alisson MD3066 P) • Fire pump model : Rosenbauer N20 • Pump performance : 2.000 L / tank suction • Stairway surface : aluminium • Stairway frame : steel, hot dip galvanized • Floor load capacity : 320 kg/ sqm . • Individual load : 240 kg/ tread (3 persons) • Rescue height : approx. 3.200 – 8.600 mm • Standards ; EC machinery directive

EN 1915-2, EN 12312-1

Ketetapan:

Barangan Escape stairway ini sesuai diperjeniskan di bawah kod tarif 8705.90 000 sebagai ” Other special purpose motor vehicle” berdasarkan kepada kenyataan berikut:

Berdasarkan kepada keterangan dan fakta barangan seperti di para 5.2.1 dan 5.2.2 barangan adalah ”bukan sebuah motor vehicle principally designed for the transport of persons or goods”. Barangan sesuai dikategorikan sebagai ”Other special purpose motor vehicle” seperti yang dinyatakan dalam EN Fifth Edition (2012) Vol.5. Pg XVII-8705-1 seperti berikut:

87.05- Special purpose motor vehicles, other than those principally

designed for the transport of persons or goods (for example, breakdown lorries, cran'e lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)(+).

8705.10 -Crane lorries

8705.20 - Mobile drilling derricks

8705.30 - Fire fighting vehicles

8705.40 - Concrete-mixer lorries

8705.90 - Other

This heading covers a range of motor vehicles, specially constructed or adapted, equipped with various devices that enable them to perform certain non-transport functions, i.e., the primary purpose of a vehicle ofthis heading ts not the transport of persons or goods.

The heading includes : ( I ) …………………………………. .

(2) ……………………………. (3) Lorries (trucks) fitted with ladders or elevator platforms for the maintenance of overhead cables,

street lighting, etc.; lorries (trucks) with an adjustable arm and platform(" dollies ") ………………

Mengikut Perintah Duti Kastam 2012 , muka surat 656 ; dagangan tepat diperjeniskan di bawah Kod tarif 8705.90 000

PERINTAH DUTI KASTAM 2012 87.05 Special purpose motor vehicles, other than those principally designed

for the transport of persons or goods….. (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)(+).

8705 10 000 - Crane lorries 8705 20 000 - Mobile drilling derricks, clock and timing circuits, or other circuits 8705 30 000 - Fire fighting vehicles 8705 40 000 - Concrete-mixer lorries 8705 90 000 - Other

Dagangan:

Nama Barangan : Ambi Pur Car Fresh Vanilla Flower

Jenama : Ambi Pur Model : Vanilla Bouquet

Kod Tarif (Perintah Duti Kastam 2012) : 3307.49 200 Tarikh Kelulusan: 03 Januari 2014

Keterangan barangan :

Barangan adalah cecair bewarna kuning dipek dalam botol kaca berukuran 7ml untuk jualan secara runcit. Ia dilengkapi dengan sejenis alat dinamakan sebagai premium clip yang membolehkannya dipasang / sangkut pada car’s conditioner vent ( to be clipped in front of a car’s conditioner vent). Berdasarkan label pembungkusan, barangan mengandungi vanilla bouquet perfume dan solvent.

Barangan dikatakan sebagai a product that perfumerizes by evaporating fresh vanilla fragrance into the air within a confined space Cara barangan berfungsi adalah seperti berikut :

i. Evaporate, creating fragrance vapor cloud inside the device ii. Works with air flow as main source or energy iii. The air enters from the back window of device, release the fragrance vapor into the air. Ketetapan

Barangan ini sesuai diperjeniskan di bawah kod tariff 3307.49 200 sebagai other preparations for perfuming berdasarkan alasan-alasan berikut :

(i) Analisis pakar mengesahkan barangan adalah cecair bewarna kuning yang mengandungi essential oil seperti D-Limonene dan Linalool serta bahan kimia seperti Myrcetol, 1-(methoxypropoxy)-2-Prpanol, ortho-Cymene dan Benzyl Acetate.

(ii) Berdasarkan label pembungkusan, barangan mengandungi vanilla bouquet perfume dan solvent. (iii) Barangan digunakan terus sebagai penyegar udara untuk mewangikan ruang dalam kenderaan. Wangian dihasilkan daripada fragrance vapor yang terhasil melalui proses penyejatan (evaporating). (iv) Barangan mendapat liputan dalam EN HS 2012 mukasurat Vl-3307-1 seperti berikut:

33.07 – Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having diinfectant properties. 3307.10 – .......................... 3307.20 – ..................... 3307.30 – .................... – Preparations for perfuming ir deodorising rooms, including odoriferous

preparations used during religous rites: 3307.41 -- ”Agarbatti” and other odoriferous preparation which operate by burning 3307.49 -- Other 3307.90 – Other

This heading covers : (I)– (III) .......................................

(IV) Preparation for perfuming rooms and odoriferous preparations used during religious rites.

(I) Preprations for perfuming rooms and odoriferous preparations used during religious rites. They usually operate by evaporation or burning, e.g., ”Agarbatti”, and maybe pu up as liquids, powders, cones, impregnated paper, etc. Certain of these preparations may be used for making an odour.

Perfumed candles are excluded (heading 34.06)

(2) ..............................................................................

(V) ......................................................

Dagangan:

Nama Barangan : Polyurethane In Primary Form

Trade Name : Flora BL 50 Jenama : FLORA Model : BL 50

Kod Tarif (Perintah Duti Kastam 2012) : 3909.50 000 Tarikh Kelulusan: 03 Januari 2014

Keterangan barangan :

Barangan tersebut sesuai diperjeniskan di bawah kod tarif 3909.50 000 sebagai polyurethane in primary form berdasarkan alasan-alasan berikut:

i. Barangan adalah cecair jernih yang telah disahkan oleh pakar mengandungi pelarut organik dan 93.2% polyurethane.

ii. Maklumat dan kegunaan barangan berdasarkan laman web syarikat pengeluar adalah

sepertimana berikut:

FLORA flexible photopolymer are essentially Methacryl-Urethane Photosensitive resin. The resins polymerise when exposed to ultraviolet source of light energy. The polymerization process occurring in plate making equipment converts liquid resin into elastomer plate. This plates are used for making rubber stamps and making polymer plate for printing on corrugated box, label, envelope, etc.

iii. Berdasarkan maklumat Wikipedia, polyurethane merupakan sejenis polymer yang

sesuai di bawah Chapter 39.

iv. Barangan masih dalam bentuk primary form dan menepati keterangan Note 6, Chapter 39 mukasurat VII-39-2 dan keterangan General Explanatory Notes mukasurat 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;

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) Liquids and pastes. These may be the basic polymer which requires “curing”

(1) varnishes and paints, or as glues, thickeners, flocculants, etc.

by heat or otherwise to form the finished material, or may be dispersions (emulsions and suspensions) or solutions of the uncured or partly cured materials. ……………… The liquids and pastes are used for casting, extrusion, etc., and also as impregnating materials, surface coatings, bases for

It should also be noted that solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents, when the weight of the solvent exceeds 50 % of the weight of the solution, are excluded from this Chapter and fall in beading 32.08 (see Note 2 (e) to this Chapter).

v. Barangan mendapat liputan di bawah heading 39.09 dalam EN HS 2012 mukasurat

VII-3909-1&2 iaitu;

39.09 - Amino-resins, phenolic resins and polyurethanes, in primary forms.

3909.50 - Polyurethanes This heading covers:

(3) Polyurethanes

This class includes all polymers produced by the reaction of polyfunctional isocyanates with) polyhydroxy compounds, such as, castor oil, butane-1, 4-diol, polyether polyols, polyester polyols. Polyurethanes exist in various forms, of which the most important are the foams, elastomers, and coatings. They are also used as adhesives, moulding compounds and fibres. These products are often traded as one part of a multi-component system or set. This group also includes mixtures of polyurethane and uureacted polyfunctional diisocyanate (e.g., toluene diisocyanate).

vi. Berdasarkan fakta dan keterangan di atas, barangan tepat diperjeniskan dibawah kod

tarif 3909.50 000 sebagai polyurethane in primary form

.

vii. Barangan yang seakan sama telah diperjeniskan melalui rujukan KE.HT(96)32.08/SB.72 bertarikh 8 Oktober 2012.

Dagangan:

Nama Barangan : PART FOR TELEVISION Trade Name : Ornament Panel Model : TKP4GA 03201

Kod Tarif (Perintah Duti Kastam 2012) : 8529.90 910 Tarikh Kelulusan: 03 Januari 2014

Keterangan barangan :

Barangan dinamakan sebagai ornament panel diperbuat daripada bahan Acrylonitrile butadiene styrene (ABS) resin dan mempunyai dimensi 600mm x 10mm x 3mm. Ia dikatakan sebagai part kepada TV housing.

Gambar barangan dan cara pemasangannya adalah seperti berikut :

Berdasarkan kepada lakaran working specification yang dikemukakan oleh pemohon, barangan ini akan dipasang / dicantumkan kepada panel yang menjadi frame skrin television. Ia mempunyai ciri-ciri khusus yang direkabentuk bagi membolehkannya dipasang / dicantum kepada panel tersebut

Ketetapan

Barangan ini sesuai diperjeniskan di bawah kod tariff 8529.90 910 sebagai other part suitable for use solely or principally with television berdasarkan alasan-alasan berikut :

(i) Berdasarkan kepada lakaran working specification, barangan merupakan part / komponen kepada panel yang menjadi frame skrin television. Ia telah dibentuk (designed) dan mempunyai struktur yang menepati untuk dicantumkan kepada bahagian panel berkenaan.

(ii) Barangan merupakan assembly part kepada bahagian panel yang menjadi frame kepada skrin television. Television adalah diperjeniskan di bawah kepala 85.28. Oleh itu, barangan sesuai diperjeniskan di bawah kod tarif 85.29 seperti yang dijelaskan dalam Section Note 2, Section XVI seperti berikut :

(II) PARTS (Section Notes 2)

In general, parts which are suitable for use soleyly or principally with particular machine or apparatus (including those of heading 84.79 or heading 85.43), or with a group of machines or apparatus falling in the same heading, are classified in the same heading as those machines or apparatus subjects, of course, to the exclusions mentioned in Part (I) above. Separate headings are, however, provided for :

(A) – (G) ....................................................

(H) Parts of apparatus of heading 85.25 to 85.28 (heading 85.29)

(IJ) ...................................

(iii) Barangan mendapat liputan dalam EN HS 2012 XVI-8529-1 seperti berikut:

85.29 – Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28. 8529.10 – Aerials and aerials reflectors of all kinds; parts suitable for use therewith 8529.90 – Other

Subject to the general provisions regarding the classification of parts (see the General Explainatory Note to Section XVI), this heading covers parts of the apparatus of the four precesing headings. The range of parts classified here includes :

(1) – (4) .....................................

(5) Frame (Chassis)

Dagangan:

Nama Barangan : Chemical Mixtures Trade Name : Glycol-MC

Kod Tarif (Perintah Duti Kastam 2012) : 3824.90 900 Tarikh Kelulusan: 03 Januari 2014

Keterangan barangan :

Barangan tersebut sesuai diperjeniskan di bawah kod tarif 3824.90 900 (PDK 2012) sebagai other mixtures of the chemical, not elsewhere specified or included berdasarkan alasan-alasan berikut : i. Barangan adalah campuran bahan-bahan kimia (chemical mixtures) yang telah disahkan

oleh pakar mengandungi glycol ether (campuran Butyl glycol, Butoxytriglycol, Tetraethylene glycol monobutyl ether dan Pentaethylene glycol monobutyl ether).

ii. Barangan digunakan dalam oil drilling industry sebagai medium-cloud-point additive for medium-to-high salinity poly glycol systems to provide improved wellbore stability, lubricity, high-temperature filtration control, reduce dilution rates and bit balling.

iii. Barangan tidak sesuai diperjeniskan di bawah Chapter 29 kerana ia bukan sejenis separate

chemically defined compound tetapi merupakan campuran bahan-bahan kimia. Penjenisan adalah berdasarkan fungsi / kegunaan barangan.

iv. Barangan mendapat liputan dalam EN HS2012 muka surat VI-3824-1&3 seperti berikut:

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

3824.90 – Other

This heading covers:

(B) CHEMICAL PRODUCTS AND CHEMICAL OR OTHER PREPARATIONS

With only three exceptions (see paragraphs (7), (19) and (3 1) below), this heading does not apply to separate chemically defined elements or compounds.

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

10) Poly (oxyethylene) (polyethylene glycol) with a very low molecular weight, e.g., mixtures of di-, tri- and tetra(oxyethylene) glycols.

All other types of poly(oxyethylene) (polyethylene glycol) are, however, excluded (heading 39.07 or, if having the character of artificial waxes, heading 34.04).

v. Barangan yang sama telah diperjeniskan melalui rujukan KE.HT (96)431/01-1/ (1869) bertarikh 25/01/2012.

Dagangan:

Nama Barangan : Massage Apparatus Trade Name : Thermal Acupressure

Device Jenama : CERAGEM Model : CGM EP-1101

Kod Tarif (Perintah Duti Kastam 2012) : 9019.10 000 Tarikh Kelulusan: 03 Januari 2014

Keterangan barangan :

Barangan tersebut sesuai diperjeniskan di bawah kod tarif 9019.10 000 sebagai massage apparatus berdasarkan alasan-alasan berikut: i. Barangan merupakan power-operated thermal massager yang menyatukan fungsi

massage dan thermal heating. ii. Barangan terdiri daripada beberapa komponen iaitu main body, 9-sphere projector, 3-

sphere projector, abdominal belt, dust bag, height adjustable support, projector cover, power cable, pressure point application guide, user manual dan sub-manual.

iii. Fungsi urutan barangan ini adalah pada projektornya (9-sphere and 3-sphere projector)

iaitu dengan kaedah aplikasi tekanan jari (finger pressure effect) dengan kepanasan far infrared heat yang dipancarkan melalui jed.

iv. Kegunaan barangan adalah bagi melegakan sakit dan sengal otot, melancarkan peredaran

darah dan tenaga serta meredakan ketegangan. v. Sesuai dengan kegunaannya sebagai massage apparatus, barangan ini mendapat liputan

dalam EN HS 2012 di bawah heading 90.19 muka surat XVIII-9019-1&2 sepertimana berikut:

90.19 - Mechano-therapy appliances; massage apparatus; psychological aptitude-testing

apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.

9019.10 - Mechano-therapy appliances; aptitude-testing apparatus massage

apparatus; psychological

(II) MASSAGE APPARATUS

Apparatus for massage of parts of the body (abdomen, feet, legs, back, arms, hands, face, etc.) usually operate by friction, vibration, etc. They may be hand- or power-operated, or may be of an electro-mechanical type with a motor built in to the working unit (vibratory-massaging appliances). The latter type in particular may include interchangeable attachments (usually of rubber) to allow various methods of application (brushes, sponges, flat or toothed discs, etc.)……..

vi. Barangan yang seakan sama telah diperjeniskan di bawah kod tarif 9019.10 000 melalui

surat penjenisan KE.HT(96)431/01-1/(1027) bertarikh 26 November 2008.

Dagangan:

Nama Barangan : Concentrator/ Multiplexer Trade Name : Concentrator/ Multiplexer Jenama : ADTRAN Model : TA 3000

Kod Tarif (Perintah Duti Kastam 2012) : 8517.62 390 Tarikh Kelulusan: 03 Januari 2014

Keterangan barangan :

Barangan tersebut sesuai diperjeniskan di bawah kod tarif 8517.62 390 sebagai other apparatus for carrier-current line systems or for digital line systems berdasarkan alasan-alasan seperti berikut:

i. Barangan adalah peralatan telekomunikasi yang dikenali sebagai concentrator. Concentrator is a device that combines the data streams from many simultaneously active inputs into one shared channel in such a way that the streams can be separated after transmission

ii. Berdasarkan maklumat yang dikemukakan, concentrator merupakan sejenis multiplexer / multiplexing device, yang mana ia berfungsi sebagai penggabung 2 atau lebih signal input dan menghantar signal-signal yang telah digabungkan menjadi satu signal output.

iii. Mengikut maklumat Wikipedia;

In electronics, a multiplexer

An electronic multiplexer makes it possible for several signals to share one expensive device or other resources, for example one A/D converter or one communication line, instead of having one device per input signal.

(or mux) is a device that selects one of several analog or digital input signals and forwards the selected input into a single line. … Multiplexers are mainly used to increase the amount of data that can be sent over the network within a certain amount of time and bandwidth. …….

In telecommunications and computer networks, multiplexing (sometimes abbreviated to muxing) is a method by which multiple analogue message signals or digital data streams are combined into one signal over a shared medium….

iv. Barangan ini terdiri daripada 64-pin AMP to wire network cable (coax, fiber). Oleh itu ia tidak berfungsi secara wireless.

v. Barangan mendapat liputan di bawah heading 85.17 berdasarkan keterangan

dalam EN HS 2012 muka surat XVI-8517-1&5 sebagaimana berikut:

85.17 - Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28 (+).

8517.62 - - Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus.

(II) OTHER APPARATUS FOR TRANSMISSION OR

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

(A)……… (F)………

(G) Other communication apparatus. This group includes apparatus which allows for the connection to a wired or wireless communication network or the transmission or reception of speech or other sounds, images or other data within such a network. Communication networks include, inter alia, carrier-current line systems, digital-line systems and combinations thereof. They may be configured, for example, as public switched telephone networks, Local Area Networks (LAN), Metropolitan Area Networks (MAN) and Wide Area Networks (WAN), whether proprietary or open architecture. This group includes:

(1)…………… (3)………… (4) Multiplexers and related line equipment (e.g., transmitters,

receivers or electro-optical converters).

vi. Di bawah struktur PDK 2012, barangan ini sesuai di bawah heading 85.17 merujuk kepada other apparatus for the transmission or reception of voice, images or other data, including apparatus for the communication in a wired or wireless network. Manakala subheading 62.190 merujuk kepada machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: units of automatic data processing machines other than those of heading 84.71: other.

Dagangan: OMEGA-3-ACID ETHYL ESTERS 90 Nama Perdagangan : OMACOR 1000MG Jenama : Abbott

Kod Tarif (Perintah Duti Kastam 2012) : 3004.90 900 Tarikh Kelulusan: 03 Januari 2014

Keterangan barangan :

Barangan yang dinamakan sebagai Omacor 1000 MG kapsul-kapsul berisi cecair berwarna kuning dan diisi dalam botol packing for retail sale. Botol tersebut di pek dalam kotak berlebel OMACOR 1000 MG. Ia dipek dalam botol berisi 28 capsules dan 1000 capsules.

Mengikut maklumat yang diperolehi daripada laman sesawang produk, Summary of Product Characteristics (SPC) adalah seperti berikut:-

Items Specification Name of Medicinal Product:

Omacor 1000 mg Soft Capsules

Pharmaceutical Particulars: List of excipients

Capsules core: Alpha-tocopherol, as antioxidant. Capsules shell: Gelatin, Glycerol, Purified water, Medium-chain triglycerides, Lecithin (soya).

Pharmaceutical Form

Capsules, soft.

Qualitative and Quantitative Composition:

1000 mg omega-3-acid ethyl ester 90 cointaning eicosapentaenoic acid (EPA) ethyl ester (460mg) and docosahexaenoic acid (DHA) ethyl ester (380mg).

Therapeutic Indications:

Post Myocardial InfractionAdjuvant treatment in secondary prevention after myocardial infarction, in addition to other standard therapy (e.g. statin, antiplatelet medical products, betablockers, ACE inhibitors).

:

Endogenous hypertriglyceridaemia as a supplement to diet when dietary measures alone are insufficient to produce an adequate response.

Hypertriglyceridaemia:

Dos disyorkan • Untuk Post Myocardial Infarction di

syorkan satu capsule per day. • Untuk Hypertriglyceridaemia disyorkan

2-3 kapsul per day.

Berdasarkan maklumat daripada web site produk tersebut http://www.medicines.ie/medicine/7336/SPC/Omacor berikut adalah beberapa fungsi-fungsinya:-

The omega-3 series polyunsaturated fatty acids, eicosapentaenoic acid (EPA) and docosahexaenoic acid (DHA), are essential fatty acids.

Omacor is active on the plasma lipids by lowering triglyceride levels as a result of a fall in VLDL (very low density lipoprotein), and the substance is also active on haemostasis and blood pressure.

Omacor reduces the synthesis of triglycerides in the liver because EPA and DHA are poor substrates for the enzymes responsible for triglyceride synthesis and they inhibit esterification of other fatty acids.

The increase in peroxisomes of β-oxidation of fatty acids in the liver also contributes to the fall in triglycerides, by reducing the quantity of free fatty acids available for their synthesis. The inhibition of this synthesis lowers VLDL.

Omacor increases LDL-cholesterol in some patients with hypertriglyceridaemia. A rise in HDL-cholesterol is only small, significantly smaller than seen after administration of fibrates, and not consistent.

The long-term lipid-lowering effect (after more than one year) is not known. Otherwise there is no strong evidence that lowering triglycerides reduces the risk of ischaemic heart disease.

During treatment with Omacor, there is a fall in thromboxane A2 production and a slight increase in bleeding time. No significant effect has been observed on the other coagulation factors.

Sampel berupa kapsul-kapsul berisi cecair berwarna kuning dan diisi didalam botol packings for retail sale. Hasil analisis mendapati cecair di dalam kapsul terdiri daripada Eicosapentaenoic Acid (EPA) sebanyak 59%, Docosahexaenoic Acid (DHA) sebanyak 27.90% dan lain-lain fatty acid sebanyak 13.1%. Bahagian kapsul didapati mengandungi campuran glycerol dan lecithin. Tarif kod dicadangkan adalah 3004.90 990 Barangan mempunyai kesan therapeutic iaitu Post Myocardial Infarction dan Hypertriglyceridaemia. Barangan dipek dalam pembungkusan untuk jualan runcit (retail sales).

Ketetapan:

Barangan ini sesuai diperjeniskan di bawah kod tarif 3004.90 990 sebagai other medicaments put up in measured doses and retail packing berdasarkan alasan-alasan berikut: Berdasarkan keterangan barangan ia mempunyai therapeutic indications iaitu:-

Post Myocardial Infraction

:

Adjuvant treatment in secondary prevention after myocardial infarction, in addition to other standard therapy (e.g. statin, antiplatelet medical products, betablockers, ACE inhibitors).

Hypertriglyceridaemia:

Endogenous hypertriglyceridaemia as a supplement to diet when dietary measures alone are insufficient to produce an adequate response.

Berdasarkan keterangan daripada wikipedia Myocardial Infraction adalah sejenis penyakit berkaitan dengan serangan jantung manakala Hypertriglyceridaemia pula berkaitan cardiovascular disease.

Analisis pakar mengesahkan barangan terdiri daripada Eicosapentaenoic Acid (EPA) sebanyak 59%, Docosahexaenoic Acid (DHA) sebanyak 27.90% dan lain-lain fatty acid sebanyak 13.1% serta sesuai dibawah heading 3004. Barangan mendapat liputan dalam EN.HS 2012 muka surat VI-3004-1 seperti berikut :-

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

3004.90 - Other

This heading covers medicaments consisting of mixed or unmixed products, provided they are: (a) Put up in measured doses or in forms such as tablets…………

………………………capsules. cachets, drops or pastilles, ……………………. ready for taking as single doses for therapeutic or prophylactic use.

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

The heading applies to such single doses whether in bulk, in packings for retail sale,

etc.; or (b) In packings for retail sale for therapentic or prophylactic use. This refers to

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

Barangan adalah sesuai diperjeniskan dibawah kod tarif 3004.90 990 juga.

Barangan tidak sesuai dibawah heading 1504 kerana terdapat kenyataan pada chapter berkenaan iaitu sekiranya ia put up as medicaments ia jatuh dibawah chapter 30. Ia bermaksud sekiranya minyak ikan tersebut masih didalam bentuk yang asal ia kekal di bawah heading 1504 manakala sekiranya ia telah berubah ke dalam bentik lain seperti bentuk kapsul ia sesuai jatuh dibawah ubat ia itu chapter 30.

Chapter 1504

......................................................... Cod liver and halibut liver and other fish liver yield oils with a high content of vitamins and other organic substances. They are, therefore, chiefly 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. ................................................

Dagangan: ELECTRICAL APPARATUS FOR MAKING CONNECTIONS Nama Perdagangan : Angel Distribution Bar

Kod Tarif (Perintah Duti Kastam 2012) : 8536.90 900 Tarikh Kelulusan: 02 Januari 2014

Keterangan barangan :

Barangan berupa angle bar berbentuk L-shape profile diperbuat daripada bahan logam, disatu permukaan terdapat lubang-lubang kecil (punched hole). Berdasarkan mill test certificate barangan ini diperbuat daripada 99.98% copper dengan ukuran 50mm x 30mm x 5 m. (rujuk kandungan 1B) Barangan (L-shape profile) ini telah melalui proses further worked yang mana di permukaan logam tersebut terdapat punched hole. Spesifikasi barangan mengikut mill test certificated yang dikemukakan adalah seperti berikut:

Production Description

Weight (Kg)

Quantity (pcs)

Copper (%)

Conductivity(%IACS) dimension standard tolerance actual

FB13-0329EFT-Rev 00-OC-ETP-F30-30 x 50-FB x 1950/Sn15

6.7

1

99.98

100.9

5.00±0.1

4.90-5.10

4.96

Angle Distribution Bar

Barangan ini dibuat khusus sebagai part for distribution bus system di dalam low voltage switch gear. Berdasarkan maklumat dari pihak syarikat barangan digunakan di dalam sistem busbar dan berfungsi connector bagi mengedarkan elektrik di dalam switchgear. Barangan digunakan di dalam busbar system berfungsi connector bagi mengedarkan elektrik di dalam switchgear.

Barangan ini sesuai diperjeniskan di bawah kod tarif 8536.90 900 sebagai other electrical apparatus for making connections to or in electrical circuits berdasarkan alasan-alasan berikut :

i) Barangan berupa angle bar berbentuk L-shape profile diperbuat daripada bahan

logam, disatu permukaan terdapat lubang-lubang kecil (punched hole). Berdasarkan mill test certificate barangan ini diperbuat daripada 99.98% copper dengan ukuran 50mm x 30mm x 5 m.

ii) Barangan tidak sesuai diperjeniskan di bawah heading 74.07 kerana barangan

direkabentuk khusus untuk kegunaan sebagai part for distribution bus system di dalam low voltage switch gear.

iii) Barangan digunakan di dalam sistem busbar dan berfungsi connector bagi

mengedarkan elektrik di dalam switchgear. iv) Barangan direkabentuk khusus untuk kegunaan sebagai part for distribution bus

system di dalam low voltage switch gear dengan kadar voltage kurang dari 1000 volts. v) Mengikut Wikipedia;

In an electric power system, switchgear is the combination of electrical

disconnect switches, fuses or circuit breakers used to control, protect and isolate electrical equipment.

Several different classifications of switchgear can be made:

Classification

By voltage class: o Low voltage (less than 1 kV AC) o Medium voltage (1 kV AC through to approximately 75 kV AC) o High voltage (75 kV to about 230 kV AC) o Extra high voltage, ultra high voltage (more than 230 kV)

vi) Berdasarkan kegunaan barangan ini menepati sebagai connector dan mendapat liputan di dalam EN HS 2012 muka surat XVI-8536-seperti berikut:

85.36 - Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts; connectors for optical fibres, optical fibre bundles or cables.

(III) APPARATUS FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS

This apparatus is used to connect together the various parts of an electrical circuit. It includes :

(B) Other connectors, terminals, terminal strips, etc. These include small squares of insulating material fitted with electrical connectors (dominoes), terminals which are metal parts intended for the reception of conductors, and small metal parts designed to be fitted on the end of electrical wiring to facilitate electrical connection (spade terminals, crocodile clips, etc.).

………………………

Dagangan: STRAINER Nama Perdagangan: Y Strainer, Flanged End. Jenama : Bells

Kod Tarif (Perintah Duti Kastam 2012) : 8421.39 900 Tarikh Kelulusan: 8 Januari 2014

Keterangan barangan :

Berdasarkan maklumat daripada pemohon barangan dikenali sebagai Y Strainer. Barangan to be installed on the inlet of the pipeline. Barangan adalah seperti photo dibawah :-

Berdasarkan maklumat pemohon barangan (strainer) allows the removal of solids from flowing liquids or gases by means of a wire mesh-straining element. Ia dipasang pada pipeline aliran cecair. Ia bertujuan untuk memerangkap objek2 kecil seperti batu daripada terus melalui pipeline dan seterusnya dapat melindungi peralatan seperti pump, valve dan measuring equipment from damage. Objek2 kecil yang terperangkap pada screen akan dibuang dengan membuka plug.

Screen(Wire Mesh)

Plug

Body

Gasket

Plug

Keratan Rentas Y Strainer

.

Spesifikasi barangan adalah seperti berikut: Material Specification:

No. Items: Material: 1 Body Cast Iron 2 Cover Cast Iron 3 Screen (Wire Mesh) Stainless Steel 4 Gasket Teflon/Graphite 5 Plug Cast Iron 6

Size Dimension(mm):

L H Plug Weight(kg)

50 230 146 15 10

Barangan adalah dikenali sebagai Strainer. Berdasarkan maklumat pemohon barangan diperbuat daripada logam jenis cast iron. Barangan dipasang pada pipeline yang bertujuan untuk memerangkap objek-objek kecil yang melalui pipeline.

Ketetapan:

Barangan ini sesuai diperjeniskan di bawah kod tarif 8421.39 900 sebagai other filtering apparatus for gases berdasarkan alasan-alasan berikut : Berdasarkan fakta di atas barangan diperbuat daripada logam jenis cast iron. Berdasarkan maklumat pemohon barangan (strainer) allows the removal of solids from flowing liquids or gases by means of a wire mesh-straining element. Ia akan dipasang pada pipeline. Berdasarkan maklumat pemohon juga ia menyatakan barangan akan dipasang pada pipeline liquids or gases.

Maka daripada maklumat dan keterangan tersebut kegunaan utama barangan adalah untuk menapis pada pipeline liquids or gases. Maka yang demikian kod-kod tarif yang boleh dipertimbangkan adalah 8421.21 000 (for filtering or purifying water), 8421.29 900 (for filtering oil) dan 8421.39 900 (filter for gases). Oleh yang demikian barangan diperjeniskan mengikut Rule 3(c) dalam EN.HS mukasurat Gir-3 hingga Gir-7 berikut:-

Screen Plug

Body

RULE 3

When by application of Rule 2 (b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (a) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration………………………………………………….

RULE 3 (c)

(XII) When goods cannot be classified by reference to Rule 3 (a) or 3 (b), they are to be classified in the heading which occurs last in numerical order among those which equally merit cosideration in determining their classification.

Barangan mendapat liputan didalam EN.HS 2012 muka surat XVI-8421-1 hingga 6 seperti berikut:-

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

This heading covers :

…………………………………………….

(II) Filtering or purifying machinery and apparatus for liquids or gases, other than, e.g., filter funnels, milk strainers, strainers for filtering paints (generally Chapter 73).

Dagangan: Nama Barangan : Commercial Coffee Machine Nama Perdagangan : Coffee Machine Jenama : Saeco Model : Aulika Focus

Kod Tarif (Perintah Duti Kastam 2012) : 8419.81 000 Tarikh Kelulusan: 8 Januari 2014

Keterangan barangan :

Barangan adalah peralatan elektrik berbentuk segiempat berukuran 334(W) x 380(H) x 452(D) mm yang terdiri daripada komponen utama :

1. brewing unit 2. pumps 3. steel conical blades 4. hot water / steam wand

Spesifikasi barangan adalah seperti berikut :

Structural Specifications : Dimension 334(W) x 380(H) x 452(D) mm Weight 15kg Electrical Specifications: Power Supply 230V / 50Hz Absorbed Power 1400W Water Specifications: Hydraulic System 2 circuits (double pump + boiler)

Capacities: Coffee Bean Container 350gm Water Tank 2.2L Removable Coffee Grounds Capacity 18 Maximum Hourly Output: Hot water production / hour (150cc cup) 130

Coffee production / hour (30cc cup) 130

Other Specifications: Coffee grinder Steel conical blades Grinder setting Manual 8 levels

Certification Approval pursuant to the 60335-2-75 professional standard.

Berdasarkan pengesahan pemohon, barangan digunakan untuk brew coffee in café, restaurant and hotels. Barangan digunakan untuk mengisar biji kopi dan seterusnya menyediakan minuman panas dari kopi (2 coffee types, cappuccino and latte macchiato). Barangan ini sesuai diperjeniskan di bawah kod tarif 8419.81 000 sebagai equipment for making hot drinks, non-domestic berdasarkan alasan-alasan berikut: • Barangan adalah peralatan elektrik yang digunakan untuk untuk mengisar biji kopi

(grinding coffee beans) dan seterusnya menyediakan minuman panas dari kopi (coffee brewing) untuk kegunaan di premis seperti pejabat atau restoren.

• Berdasarkan spesifikasi di atas, barangan boleh mengisar biji kopi untuk 130 cawan

dan membru kopi sebanyak 130 cawan berkapasiti 150cc bagi setiap jam. • Perbandingan spesifikasi di antara barangan dan 3 model lain yang dikatakan untuk

kegunaan household / domestic mendapati spesifikasi barangan adalah lebih besar / tinggi berbanding dengan model normally used in the household terutamanya dari aspek bilangan boiler, coffee bean container, water tank dan coffee grounds capacity, maka barangan tidak sesuai dijeniskan di bawah heading 8516 yang dikhususkan untuk domestic / household equipment sahaja.

• Barangan juga telah diiklankan sebagai untuk kegunaan orang-orang professional (trained personnel) dan dikatakan sesuai untuk kegunaan pejabat (designed for the office / office environment) iaitu not normally used in the household. Secara umumnya, office adalah bukan household maka barangan tidak sesuai dijeniskan di bawah heading 8516.

• Berdasarkan spesifikasi, barangan adalah sesuai untuk kegunaan di pejabat atau

restoren iaitu: 1. High capacity containers for professional use (4L water, 1kg coffee beans) 2. Double circuit, with double pump and double boiler

• Mengikut spesifikasi barangan, ia adalah memenuhi Certification Approval 60335-2-

75 for professional standard dan standard yang dikeluarkan oleh Jabatan Standard Malaysia adalah MS1597-2-75:2005 Household And Similar Electrical Appliances-Safety – Part 2-75: Particular Requirements For Commercial Dispensing Appliances And Vending Machines.

• Barangan ini mendapat liputan dalam EN HS 2012 mukasurat XVI-8419-1 hingga XVI-8419-5 seperti berikut:

84.19 - Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of beading 85.14), for the treatment of materials by 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 beaters, non-electric.

- Instantaneous or storage water heaters, non-electric: 8419.11 - - Instantaneous gas water heaters 8419.19 - - Other 8419.20 - Medical, surgical or laboratory sterilisers - Dryers: 8419.31 - - For agricultural products 8419.32 - - For wood, paper pulp, paper or paperboard 8419.39 - - Other 8419.40 - Distilling or rectifying plant 8419.50 - Heat exchange units 8419.60 - Machinery for liquefying air or other gases - Other machinery, plant and equipment : 8419.81 - - For making hot drinks or for cooking or heating food 8419.89 - - Other 8419.90 - Parts ……………………………………..

With these exceptions, the heading covers machinery and plant designed to submit materials (solid, liquid or gaseous) to a heating or cooling process in order to cause a simple change of temperature, or to cause a transformation of the materials resulting principally from the temperature change (e.g., heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling processes). But the heading excludes machinery and plant in which the heating or cooling, even if essential, is merely a secondary function designed to facilitate the main mechanical function of the machine or plant, e.g., machines for coating biscuits, etc., with chocolate, and conches (heading 84.38), washing machines (heading 84.50 or 84.51), machines for spreading and tamping bituminous road-surfacing materials (heading 84.79).

The machinery and plant classified in this heading may or may not incorporate mechanical equipment. They may be heated by any system (coal, oil, gas, steam, electricity, etc.), except in the case of instantaneous water heaters and storage water heaters which are classified in heading 85.16 when heated electrically. 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 This group covers plant of general use in many industries for the simple treatment of materials by heating, boiling, cooking, concentration, evaporation, vaporisation, cooling, etc. They include: (A) Vessels, vats, etc., of various kinds for heating or cooling : (1) Vessels, vats, etc., for indirect heating or cooling with double walls or bottoms incorporating provision for the circulation of steam, chilled brine or other heating or cooling media. However, double-walled or double-bottomed vessels fall in Section XIV or Section XV (e.g., heading 73.09) if they do not have such provision for circulating heating or cooling media (e.g., heat-insulated containers) or in heading 84.18 if they incorporate an evaporator of a refrigerating unit (direct cooling). (2) Single-wall vessels, vats, etc., incorporating provision for direct heating (including heating by perforated steam coils) other than such vessels normally used in the household (heading 73.21, generally). In general, the industrial types are distinguished by their large size and solid construction, or the provision of filters or condensing domes or of mechanical devices such as agitators or tippers. ………………………………………… The following are examples of machinery and plant which, subject to the provisions referred to above, are covered by Part (I) of this Exp1anatory 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). ………………………………

Dagangan:

Nama Barangan : MACHINE FOR PUBLIC WORKS (SWEEPER)

Trade Name : Heavy Duty Industrial Vacuum Sweeper

Jenama : Hako Model : Citymaster 2000

Kod Tarif (Perintah Duti Kastam 2012) : 8479.10 000 Tarikh Kelulusan: 08 Januari 2014

Keterangan barangan :

Barangan merupakan sebuah self-propelled sweeper yang lengkap dan digerakkan oleh water cooled turbo diesel engine dan mempunyai hydraulic drive system with electronic control pada dashboard. Ia juga dilengkapi dengan dua buah vacuum system iaitu sunction nozzle and hand held sunction nose. (rujuk gambar dibawah)

Spesifikasi teknikal dagangan adalah seperti berikut;

Engine Water-cooled large size industrial turbo diesel engine, 4 cylinder 4 stroke engine, injection pump system. Tank capacity 50 litres

Drive Transmission

Hydrostatic drive with electronic control. 2 drive stage to be switch under load., differential lock. Drive control with automatic load regulation in transport and work mode or specifying engine revolutions.

Drive Performance

Transport mode: 0-50km/h; Working mode 0-15 km/h; Reverse transport mode 0-25 km/h; reverse working mode 0-15 km/h.

Chassis and steering

Welded fram, dropped in front part and angle, rigidaxles guided at longitudinal swinging arms, hydrostic front wheel stearing with connectible four wheel steering.

Tyre Standard 4 wheel on 6J 15 H2 ET 50 rim; tyres 215/70 R 15C Brakes Hydrostatic dual circuit brakes system with servobrake and load

dependent regulation of braking power on front and rear axle. Mechanical parking brake

Cabin 2 seat comfort cab with air-sprung comfort driver’s seat Sweeping unit Stainless steel tank 1.99 m³. Hydraulic tipping to 45°.Hydraulically drive

plate brushes. Fan High-peformance multi-bladed radial fan, rubber-cushioned and sound-

proofed Power

lift/Attachment Front power lift with 2 double-acting hydraulic cylinder.

Ketetapan:

Barangan tersebut diperjeniskan di bawah kod tarif 8479.10 000 Perintah Duti Kastam 2012 sebagai machinery for public works, building or the like berdasarkan alasan-alasan berikut :

- Barangan merupakan sebuah self-propelled sweeper yang lengkap dan digerakkan oleh

water cooled turbo diesel engine dan mempunyai hydraulic drive system with electronic control pada dashboard. Ia juga dilengkapi dengan dua buah vacuum system iaitu sunction nozzle and hand held sunction nose.

- Komponen utama vacuum system terdiri daripada sunction fan (blower), sunction nozzle,

hoses including hand held sunction nose, hooper 1.85 cubic meter, brooms (2 unit), water tank c/w sprayer and screen/filter.

- Dagangan ini beroperasi seperti berikut :

• Sunction nozzle – Apabila injin dihidupkan, sunction fan ( blower) akan berpusing

dan mewujudkan daya sedutan yang kuat dalam saluran yang dihubungkan ke sunction nozzle di bawah. Broom (2 unit) turut berpusing dan menyapu sampah sarap di atas permukaan jalan dan sampah itu akan disedut masuk ke dalam sunction nozzle. Sprayer dalam sunction nozzle akan memancut (mengeluarkan ) air pada sampah bertujuan bagi memerangkap sampah yang kecil seperti habuk dan pasir. Semua sampah dan kotoran tadi akan di masukkan ke dalam hopper. Udara sedutan tanpa habuk akan disalurkan keluar melalui saluran sebelah sunction fan.

• Hand held sunction nose yang berada di belakang sweeper pula digunakan untuk menyedut sampah sarap pada bahagian yang tidak dapat di sapu oleh brooms.

- Barangan ini merupakan sebuah intergral mechanical unit yang lengkap kerana;

• Sweeper ini tidak mempunyai chassis. Semua komponen vacuum dipasangkan dari

bahagian bawah kabin hingga keseluruhan bahagian belakang kabin.

• Pergerakan sweeper dan kawalan ke atas vacuum system di lakukan pada dashboard.

- Fungsi utama barangan adalah untuk menyapu dan membersih jalan dan persekitaran kawasan awam.

- Dagangan ini mempunyai 2 kemungkinan heading iaitu ;

• 84.79 - Machines and mechanical appliances having individual functions, not

specified or included elsewhere in this Chapter.

• 87.05 -Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries spraying lorries, mobile workshops, mobile radiological units) (+).

Walaubagaimanapun heading 87.05 ditolak kerana dagangan tidak memenuhi kriteria mechanical features dan excludes seperti yang diterangkan dalam EN mukasurat Xvii-8705-3 :

MOTOR VEHICLE CHASSIS OR LORRIES (TRUCKS) COMBINED WITH WORKING MACHINES

It should be noted that to be classified in this heading, a vehicle comprising lifting or handling machinery, earth levelling, excavating or boring machinery, etc., must form what is in fact an essentially complete motor vehicle chassis or lorry (truck) in that it comprises at least the following mechanical features: propelling engine, gear box and controls for gear-changing, and steering and braking facilities. …………..

Similarly, this heading excludes self-propelled wheeled machines in which the chassis and the working machine are specially designed for each other and form an integral mechanical unit (e.g., self-propelled motor graders). In this case, the machine is not simply mounted on a motor vehicle chassis, but is completely integrated with a chassis that cannot be used for other purposes and may incorporate the essential automobile features referred to above.

- Barangan mendapat liputan di dalam EN muka surat XVI-8479-1 & XVI-8479-4 seperti

berikut :

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

8479.10 - Machinery for public works, building or the like

………………….

(II) MACHINERY FOR CERTAIN INDUSTRIES This group includes :

(A) Machinery for public works, building or the like, e.g. :

…………………..

(5) Small pedestrian directed motorised apparatus for the maintenance of roads (e.g.,sweepers and white line painters). Mechanical rotating brooms, which may be mounted with a dirt hopper and a sprinkler system on a wheeled chassis powered by a tractor of heading 87.01, are also classified in this heading as interchangeable equipment, even if they are presented with the tractor. …………………..

Dagangan:

Nama Barangan : ELECTRIC BICYCLE (CBU)

Trade Name : E-Bike Jenama : Geoby Model : 2600 Sports

Kod Tarif (Perintah Duti Kastam 2012) : 8711.90 420 Tarikh Kelulusan: 08 Januari 2014

Keterangan barangan :

Dagangan merupakan kenderaan iaitu basikal dalam bentuk pasang siap dan dilengkapi dengan pedal, handle, saddle, brake system, tongkat, 2 tayar dengan rim, bateri dan motor. (rujuk gambar dibawah). Kedudukan bateri adalah mounted between the front and rear wheel. The motor is mounted to the hub of the rear wheel.

Spesifikasi barangan adalah seperti berikut (rujuk lampiran 1B) :

Specifications: Frame 26” Alloy6061 Fork Alloy suspension Front Brake Disc brake Rear Brake Disc brake Saddle/Seat post BK / Alloy Handlebar/stem Alloy / Alloy Tyre Kenda K1047 Gears 24 speed Motor 250W Brushless motor hub Battery 36V/9Ah Charging time 4-6H PAS Speed sensor Range 60-70km Weight 26.2 kg

Barangan ini adalah two wheeled motorised vehicle yang boleh dikayuh secara manual atau bergerak secara automatik menggunakan kuasa bateri.

Cara dagangan ini beroperasi adalah with pedal-assist the electric motor is regulated by pedalling. The pedal-assist augments the efforts of the rider when they are pedalling. These e-bikes – called pedelecs – have a sensor to detect the pedalling speed, the pedalling force, or both. Brake activation is sensed to disable the motor as well. With power-on-demand the motor is activated by a throttle, usually handlebar-mounted just like on most motorcycles or scooters.

Ketetapan:

Barangan sesuai diperjeniskandi bawah kod tarif 8711.90 420 (PDK 2012) sebagai cycles fitted with an auxillary motor (Completely Built -Up) berdasarkan alasan-alasan berikut :

- Dagangan merupakan kenderaan iaitu basikal dalam bentuk pasang siap dan dilengkapi dengan pedal, handle, saddle, brake system, tongkat, 2 tayar dengan rim, bateri dan motor. - Barangan ini Barangan ini adalah two wheeled motorised vehicle yang boleh dikayuh secara manual atau bergerak secara automatik menggunakan kuasa bateri. Oleh itu ianya tidak sesuai diletakkan dibawah heading 8712 sepertimana yang dijelaskan dalam EN mukasurat XVII-8712-1 seperti berikut :

87.12 - Bicycles and other cycles (inclnding delivery tricycles), not motorised.

This heading covers non-motorised cycles, i................

- Menurut keterangan laman web http://en.wikipedia.org/wiki/Electric_bicycle adalah :

An electric bicycle, also known as an e-bike, is a bicycle with an integrated electric motor which can be used for propulsion. There are a great variety of different types of e-bikes available worldwide, from e-bikes that only have a small motor to assist the rider's pedal-power (i.e. pedelecs) to somewhat more powerful e-bikes which tend closer to moped-style functionality: all however retain the ability to be pedalled by the rider and are therefore not electric motorcycles. ................ There are many possible types of electric motorized bicycles with several technologies available, varying in cost and complexity; direct-drive and geared motor units are both used. An electric power-assist system may be added to almost any pedal cycle using chain drive, belt drive, hub motors or friction drive. BLDC hub motors are a common modern design with the motor built into the wheel hub itself and the stator fixed solidly to the axle and the magnets attached to and rotating with the wheel. The bicycle wheel hub is the motor.

Barangan mendapat liputan didalam EN HS 2012 mukasurat XVII-8711-1 : seperti berikut:-

87.11 - Motorcycles (inclnding mopeds) and cycles fitted with an anxiliary motor, with or withont side-cars; side-cars

8711.90 - Other

This heading covers a group of two-wheeled motorised vehicles which are essentially designed for carrying persons.

In addition to motorcycles of the conventional type, the heading includes motor-scooters,characterised by their small wheels and by a horizontal platform which joins the front and rear portions of the vehicle; mopeds, equipped with both a built-in engine and a pedal system; and cycles fitted with an auxiliary motor. ...................... This heading also covers two-wheeled, electrically-powered transportation devices, designed for carrying a single person, for use within low speed areas such as pavements (sidewalks), paths, and bicycle lanes. Their technology allows the rider to stand upright while a system composed of gyroscope sensors and multiple onboard microprocessors maintains both the device’s and rider’s balance on two independent, non-tandem wheels.

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

Dagangan:

Nama Barangan : MIXTURE OF ETHYL SILICATE

Trade Name : ETHYL SILICATE - 40

Kod Tarif (Perintah Duti Kastam 2012) : 3824.90 900 Tarikh Kelulusan: 20 Januari 2014

Maklumat barangan berdasarkan MSDS seperti berikut:

Product Name Ethyl Silicate 40 Chemical Name

Alkyl Silicate

Synonym Alkyl Silicate binding material Product use Binding Agent Composition/ Information on Ingredient

(i) Ethyl Silicate - ~ 20.0% (CAS No:78-10-4) (ii) Ethanol - ~ 3.0% (CAS No:64-17-5) (iii) Ethyl Polysilicates - ~ 77.0% (CAS No:11099-06-2)

Physical and Chemical Properties

Appearance & Odor - Clear liquid with a sweet odor. Vapor Pressure (mm Hg) - AP 21 @ 50o F 10o

Boiling Point - 172 C

o F 78o

Bulk Density - N /D C

Solubility in water - Hydrolyzes in water Solubility in other solvent -Misicble with organic solvents Melting Point - -130oF -90o

pH Factor - N/D C

Other Date

Ethyl Polysilicates Silica contents – 40-42% (by wt min. as SiO2Form - Clear liquid

)

Boiling Point – 165.5o

Viscosity - 5.2cps. at 25C

oC

Structure It is a mixture of monomer, low polymer and link polymer of ethyl silicate. The average chain is about five Si-O-Si unit.

Uses

Ethyl Silicate 40 can be used as: - Binder for refactory filler (production of ceramic

shells and cores) - Binder for zinc-rich (anti corrosion) paints - Coating material for pigments and fibers - Source of finely divided silicate - Cross linking agents - Chemical intermediates

Processing Ethyl silicates 40 is activated by:

- Partial hydrolysis with alcoholic solvent and acid - Mixing with a catalyst, for example amine or titanates.

Barangan di pek dalam 200kg per iron drum.

Barangan ini merupakan campuran monomer, low polimer dan link polymer.

Barangan ini digunakan dalam: • Pembuatan mesin • Pembuatan cat anti kakisan dan tahan haba • Sintesis organic • Industri mesin telekomunikasi • Agen tahan kimia untuk cat • Lapisan pelindung Barangan merupakan larutan jernih tanpa warna. Setelah dianalisis, sampel didapati mengandungi ethyl silicate dan hexaethoxydisiloxane dalam ethanol (11.0%). Barangan ini sesuai diperjeniskan di bawah kod tarif 3824.90 900 (PDK 2012) sebagai Other preparations not elsewhere specified or included berdasarkan alasan-alasan berikut:

Analisis pakar mengesahkan bahawa barangan merupakan larutan jernih tanpa warna dan didapati mengandungi ethyl silicate dan hexaethoxydisiloxane dalam ethanol (11.0%). Barangan digunakan secara meluas dalam banyak industri. Barangan boleh digunakan sebagai binder for refactory filler (production of ceramic shells and cores), binder for zinc-rich (anti corrosion) paints, coating material for pigments and fibers and also can be used as cross linking agents. Berdasarkan kepada analisis pakar, barangan mengandungi hexaethoxydisiloxane. Semakan silang ke atas laman web chemSpider, struktur kimia hexaethoxydisiloxane tidak mempunyai Silicon-Carbon bonding. Sehubungan itu barangan tidak boleh diperjeniskan di bawah kod tarif 39.10 kerana tidak memenuhi kehendak penerangan dalam EN HS2012 mukasurat VIl-3910-1 seperti berikut:

39.10 - Silicones in primary forms. The silicones of this heading are non-chemically defined products containing in the molecule more than one silicon-oxygen-silicon linkage, and containmg organic groups connected to the silicon atoms by direct silIcon-carbon bonds.

Barangan sesuai diperjeniskan di bawah kod tarif 3824.90 900 (PDK 2012) sebagai Other preparations not elsewhere specified or included sepertimana liputan di dalam EN HS2012 muka surat VII-3824-1 dan VII-3824-6 seperti berikut:

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

............................ 3824.90 - Other

This heading covers : ..................................

(B) CHEMICAL PRODUCTS AND CHEMICAL OR OTHER PREPARATIONS

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

Dagangan:

Nama Barangan : PREPARATIONS FOR THE CARE OF THE SKIN

Trade Name : REVOLAX™ SUB Q with Lidocaine

Kod Tarif (Perintah Duti Kastam 2012) : 3304.99 900 Tarikh Kelulusan: 20 Januari 2014

Keterangan barangan :

Berdasarkan kepada risalah mengenai REVOLAX TM SUB Q with Lidocaine:

composition

Lidocaine hydrochloride – 3mg/ml Cross-linked hyaluronic acid – 20mg/ml Phosphate-buffered saline, pH7 One syringe contains 1.1ml of REVOLAXTM

SUB Q

Descriptions

REVOLAX TM

It is a colorless, odorless and highly viscous aqueous gel.

SUB Q is a sterile pyrogen-free physiological gel of cross-linked hyaluronic acid of non-animal origin with the addition of 0.3% lidocaine hydrochloride.

REVOLAX TM SUB Q is represented as 2 sets of one strerile 1.1 ml volume in a single use glass Syringe with two sterilized 23G needles.

Indications

REVOLAX TM

REVOLAX

SUB Q is intended to be used for facial tissue augmentation.

TM SUB Q is used in the correction of medium sized and deep wrinkles of the face by injection deep of dermis layer and/or subcutaneous. The addition of lidocaine provides a pain relieving effect during treatment.

Dosage The amount of REVOLAX TM SUB Q to be injected per wrinkle will depend on its severity.

Komponen yang utama dalam barangan adalah Sodium Hyaluronate (HA) dan juga cross-linker 1,4- Butanediol diglycidyl ether Hasil analisis ke atas barangan berupa gel yang jernih tidak berwarna mendapati barangan terdiri daripada air dan 4.1% bahan tidak meruap yang mengandungi hyaluronic acid, lidocaine dan sodium chloride Biro Pengawalan Farmaseutikal Kebangsaan KKM mengesahkan bahawa barangan dikategorikan sebagai bukan ubat dan tidak dikawal oleh Pihak Berkuasa Kawalan Dadah (PBKD). Barangan ini merupakan campuran monomer, low polimer dan link polymer.

Barangan ini digunakan dalam: • Pembuatan mesin • Pembuatan cat anti kakisan dan tahan haba • Sintesis organic • Industri mesin telekomunikasi • Agen tahan kimia untuk cat • Lapisan pelindung Barangan merupakan larutan jernih tanpa warna. Setelah dianalisis, sampel didapati mengandungi ethyl silicate dan hexaethoxydisiloxane dalam ethanol (11.0%). Barangan ini sesuai diperjeniskan di bawah kod tarif 3304. 99 900 (PDK 2012) sebagai Other preparations for the care of the skin berdasarkan alasan-alasan berikut :

Analisis pakar mengesahkan bahawa barangan berupa gel yang jernih tidak berwarna yang terdiri daripada air dan 4.1% bahan tidak meruap yang mengandungi hyaluronic acid, lidocaine dan sodium chloride. Berdasarkan maklumat yang dikemukakan komponen yang utama dalam barangan adalah Sodium Hyaluronate (HA) dan juga cross-linker 1,4- Butanediol diglycidyl ether. Barangan digunakan for facial tissue augmentation dimana tissue augmentation is the injection of filler substances into the skin, in order to improve the apperance of wrinkles and lines. Penggunaan barangan ini adalah dengan cara menyuntik ke bahagian kulit yang bermasalah/wrinkel oleh physician dengan menggunakan cara/ teknik yang betul Barangan merupakan sejenis injectable gel preparations for wrinkle elimination yang mengandungi hyaluronic acid yang sesuai di bawah heading 33.04 liputan EN HS 2012 muka surat Vl-3304-1 yang menyatakan seperti berikut:

33.04 - Beauty or make-up preparations and preparations for the care of the

skin (other than medicaments), including sunscreen or sun tan preparatIons; manicure or pedicure preparations.

....................................... - Other: 3304.91 - - Powders, whether or not compressed 3304.99 - - Other

(A) BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN, INCLUDING SUNSCREEN OR SUN TAN PREPARATIONS

This part covers : (1)..(2) (3) Other beauty or make-up preparations and preparations for the care of

the skin (other than medicaments), such as: face powders (whether or not compressed), baby powders (including talcum powder, not mixed, not perfumed, put up for retail sale), other powders and grease paints; beauty creams, cold creams, make-up creams, cleansmg creams, skin foods (including those containing bees' royal jelly) and skin tonics or body lotions;petroleum jelly, put up in packings of a kind sold by retail for the care of the skin; barrier creams to give protection against skin irritants; injectable intracutaneous gels for wrinkle elimination and lip enhancement (including those containing hyaluronic acid); anti-acne preparations (other than soaps of heading 34.01) which are designed primarily to cleanse the skin and which do not contain sufficiently high levels of active ingredients to beregarded as having a primary therapeutic or prophylactic effect against acne; toilet vinegars which are mixtures of vinegars or acetic acid and perfumed alcohol.

The heading does not cover : (a) Medicinal preparations used to treat certain skin complaints, e.g.,

creams for the treatment of eczema (heading 30.03 or 30.04).

Barangan ini sesuai diperjeniskan di bawah kod tarif 3304.99 900 mengikut PDK 2012 sebagaimana berikut:

33.04 - Beauty or make-up preparations and preparations for the care. of the skin (other than medicaments), includmg sunscreen or sun tan preparatIons; manicure or pedicure preparations

........................... 3304.99 - - Other : 900 - - - Other

Dagangan:

Nama Barangan : MEDICAMENTS CONTAINING VITAMIN

Trade Name : Vitamin E 200 IU Jenama : Nature Rich

Kod Tarif (Perintah Duti Kastam 2012) : 3004.50 000 Tarikh Kelulusan: 23 Januari 2014

Keterangan barangan :

Barangan adalah 100 softgel capsule berbentuk bujur berwarna kekuningan berukuran 1.3cm (lebar) x 0.8cm (tebal) yang dibungkus di dalam botol plastic berwarna perang untuk retail sale.

Berdasarkan label pembungkusan, setiap kapsul barangan mengandungi Vitamin E 200IU (as d-alpha tocopheryl acetate).

Maklumat berikut juga dicetak pada label pembungkusan seperti gambar di atas: a. “Indication: For prevention & treatment of Vitamin E deficiency.”

b. “NatureRich Vitamin E 200IU contains d-alpha tocopheryl acetate, a natural biologically

active tocopherol Vitamin E. Vitamin E is a fat-soluble vitamin with antioxidant properties.”

c. No. Pendaftaran Kementerian Kesihatan Malaysia (KKM) iaitu MAL19911759XCR.

Barangan perlu diambil mengikut dosage 1 – 2 kapsul sehari selepas makan. Barangan sesuai diperjeniskan di bawah kod tariff 3004.50 000 sebagai medicaments containing vitamin berdasarkan alasan-alasan berikut : • Barangan adalah sejenis medicament di dalam bentuk kapsul untuk prevention and

treatment of Vitamin E deficiency dengan pembungkusan untuk retail sale.

• Analisis pakar mengesahkan bahawa barangan mengandungi sampel mengandungi

Vitamin E (as d-alpha tocopheryl acetate). • KKM juga mengesahkan mengesahkan barangan dikelaskan sebagai Ubat Bukan

Preskripsi dengan no pendaftaran MAL19911759XCR.

• Mengikut Martindale Pharmacopeia, daily dosage allowance of Vitamin E (d-alpha tocopheryl acetate) in Recommended Dietary Allowance (RDA) adalah di antara 40 hingga 50mg (bersamaan 60 hingga 75IU). Pengambilan barangan adalah 400IU (2 kapsul sehari) iaitu 268mg. Ini bermakna pengambilan barangan adalah melebihi yang dicadangkan oleh RDA maka ia sesuai dijeniskan sebagai medicament.

• Berdasarkan label pembungkusan, pernyataan “Indication: For prevention & treatment of Vitamin E deficiency.” menunjukkan dakwaan bahawa barangan adalah intended to treat a specific condition or ailment maka ia lebih sesuai dijeniskan sebagai medicament.

• Pelabelan seperti dijelaskan di atas yang menyatakan barangan untuk prevention and

treatment kekurangan Vitamin E adalah selaras dengan penjelasan yang menekankan pernyataan tentang penyakit yang diubati oleh ubat tersebut di dalam EN HS 2012 mukasurat VI-3004-1 hingga VI-3004-3 seperti berikut:

30.04 - Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale. 3004.10 - Containing penicillins or derivatives thereof, with a penicillanic acid

structure, or streptomycins or their derivatives 3004.20 - Containing other antibiotics - Containing hormones or other products of heading 29.37 but not

containing antibiotics: 3004.31 - - Containing insulin 3004.32 - - Containing corticosteroid hormones, their derivatives or structural

analogues 3004.39 - - Other 3004.40 - Containing alkaloids or derivatives thereof but not containing hormones,

other products of heading 29.37 or antibiotics 3004.50 - Other medicaments containing vitamins or other products of heading

29.36 3004.90 - Other

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

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

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

The heading also includes measured doses in the form of transdermal administration systems which are generally put up in the form of self-adhesive patches (usually rectangular or round) and which are applied directly to the skin of patients. The active substance is contained in a reservoir which is closed by a porous membrane on the side entering into contact with the skin. The active substance released from the reservoir is absorbed by passive molecular diffusion through the skin and passes directly into the bloodstream. These systems should not be confused with medical adhesive plasters of heading 30.05. The heading applies to such single doses whether in bulk, in packings for retail sale, etc.; or (b) In packings for retail sale for therapeutic or prophylactic use. This refers to products (for example, sodium bicarbonate and tamarind powder) which, because of their packing and, in particular, the presence of appropriate indications (statement of disease or condition for which they are to be used, method of use or application, statement of dose, etc.) are clearly intended for sale directly to users (private persons, hospitals, etc.) without repacking, for the above purposes. These indications (in any language) may be given by label, literature or otherwise. However, the mere indication of pharmaceutical or other degree of purity is not alone sufficient to justify classification in this heading. On the other hand, even if no indications are given, unmixed products are to be regarded as being put up for retail sale for therapeutic or prophylactic use if they are put up in a form clearly specialised for such use.

Dagangan:

Nama Barangan : Commercial Cake Ball Grill

Trade Name : Cake Ball Grill valve Jenama : Twothousand Model : TT-WE1268

Kod Tarif (Perintah Duti Kastam 2012) : 8419.89 000 Tarikh Kelulusan: 23 Januari 2014

Keterangan barangan :

Barangan adalah peralatan elektrik berbentuk segiempat berukuran 650 x 450 x 240mm diperbuat daripada stainless steel dan mempunyai 3 non-stick cooking plate di bahagian atas seperti gambar berikut:

Spesifikasi berdasarkan maklumat yang dikemukakan pemohon adalah seperti berikut:

Specification

Voltage 220V

Power 6kW

Weight 21kg

Grill head 3

Holes 3 x 4 x7 (84) Commercial Use

Berdasarkan maklumat dari pemohon, barangan digunakan untuk memasak / memanggang (grill) snack yang dipanggil cakeball. Barangan digunakan di shopping mall, night market traders, snack shops, petrol kiosks, cafes dan canteens. Barangan tersebut sesuai diperjeniskan di bawah kod tarif 8419.89 000 sebagai other machinery for the treatment of materials by a process involving a change of temperature, not for domestic purposes berdasarkan alasan-alasan seperti berikut:

• Barangan adalah peralatan elektrik jenis portable diperbuat daripada stainless steel.

• Barangan adalah peralatan elektrik seberat 21kg untuk untuk memasak /

memanggang (grill) snack yang dipanggil cakeball dan digunakan di shopping mall, night market traders, snack shops, petrol kiosks, cafes dan canteens.

• Bentuk fizikal dan buatan barangan juga bersesuaian dengan kegunaan komersil dan

bukannya kegunaan household / domestic use.

• Barangan telah dibandingkan dengan pelbagai model lain seperti jadual berikut di mana model-model berkenaan diiklankan sebagai untuk kegunaan komersil dan untuk kegunaan household / domestic use. Berdasarkan perbandingan di atas, spesifikasi barangan adalah lebih besar / tinggi berbanding dengan model-model normally used in the household terutamanya dari aspek bilangan power, weight, grill head dan holes capacity maka barangan sesuai dijeniskan sebagai peralatan not normally used in the household.

• Berdasarkan laman web pembekal, ia adalah syarikat yang membekalkan pelbagai

peralatan komersil bagi food preparation, baking equipment, refrigeration equipment dan cooking equipment sebagai Restaurant Equipments and Commercial Kitchen Equipments.

• Barangan ini mendapat liputan dalam EN HS 2012 mukasurat XVI-8419-1 hingga XVI-

8419-5 seperti berikut:

84.19 - Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of beading 85.14), for the treatment of materials by 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 beaters, non-electric.

- Instantaneous or storage water heaters, non-electric: 8419.11 - - Instantaneous gas water heaters 8419.19 - - Other 8419.20 - Medical, surgical or laboratory sterilisers

- Dryers: 8419.31 - - For agricultural products 8419.32 - - For wood, paper pulp, paper or paperboard 8419.39 - - Other 8419.40 - Distilling or rectifying plant 8419.50 - Heat exchange units 8419.60 - Machinery for liquefying air or other gases - Other machinery, plant and equipment : 8419.81 - - For making hot drinks or for cooking or heating food 8419.89 - - Other 8419.90 - Parts ……………………………………..

Ketetapan Kastam Siri: 0018/ 2014 Ruj Fail :KE.HT(96)431/01-2/(29) Nama Pemohon : Alamat :

Nilai yang diikrar di dalam inbois pengilang/pengeluar semasa pengimportan adalah

diterimapakai sebagai nilai urusniaga barang-barang yang diimport selaras Peraturan

4(1) Peraturan-Peraturan Kastam (Kaedah Penilaian) 1999, Auditan hendaklah

dilaksanakan ke Great Living Homes Sdn. Bhd bagi pengesahan nilai yang diikrarkan.

Keterangan barangan:

GREAT LIVING HOME SDN. BHD

NO. 53-1, JALAN USJ 9/5 S, SUBANG BUSINESS CENTRE, 47620 SUBANG JAYA, SELANGOR.

Dagangan:

Nama Barangan : Anhydrous Ammonia Gas Cylinder

Trade Name : Ammonia Cylinder with valve

Kod Tarif (Perintah Duti Kastam 2012) : 7311.00 990 Tarikh Kelulusan: 28 Januari 2014

Keterangan barangan :

Berdasarkan technical drawing yang dikemukakan oleh pemohon barang adalah silinder yang diperbuat dari besi dengan ketinggian 1527mm diameter 375mm seperti gambarajah berikut:

Spesifikasi bagi barangan berdasarkan technical drawing tersebut adalah seperti berikut:

Cylinder 68kg ammonia cylinder Design code ISO 4706:2008

Cylinder material JIS G3116 SG295 or equivalent to ISO4706:2008 Clause 5.9

Spud / bung JIS G4051 with 0.25% C Collar / Footring Mild steel with 0.25% C Welding Process: 1. Circumferential /

longitudinal / spud Automatic submerged arc welding

2. Collar / footring Semi automatic mag welding

Colour

Cylinder body – national white On shroud inside and outside – blue On top dome – signal red On top dome – golden yellow

Mengikut pemohon barangan akan digunakan untuk mengisi gas Ammonia Anhydrous. Barangan ini sesuai diperjeniskan di bawah kod tarif 7311.00 990 sebagai containers for compressed gas, of steel dengan alasan-alasan berikut: • Barangan adalah silinder gas diperbuat daripada besi untuk mengisi gas Ammonia

Anhydrous. • Barangan diperbuat daripada bahan berikut:

1. Cylinder material- JIS G3116 SG295 or equivalent to ISO4706:2008 Clause 5.9 2. Spud / bung - JIS G4051 with 0.25% C 3. Collar / Footring - Mild steel with 0.25% C

Kesemua bahan ini adalah sejenis steel. • Barangan menggunakan Welding Process untuk menyambungkan silinder secara

circumferential / longitudinal dan komponen lain iaitu spud / Collar / footring kepada silinder tersebut maka barangan adalah jenis welded.

• Barangan digunakan untuk mengisi Ammonia Anhydrous iaitu sejenis liquefied gas. • Barangan mendapat liputan dalam EN HS 2012 mukasurat XV-7311-1 seperti berikut:

73.11 - Containers for compressed or liquefied gas, of iron or steel. This heading covers containers of any capacity used for the transport or storage of compressed or liquefied gases (e.g., helium, oxygen, argon, hydrogen, acetylene, carbon dioxide or butane). Some are strong cylinders, tubes, bottles, etc., tested at high pressure; these may be weldless or welded (e.g., at the bases, round the middle or along the length). Others consist of an inner vessel and one or more outer shells, the intervening space being packed with insulating material, maintained under vacuum or arranged to contain a cryogenic fluid, thus enabling certain liquefied gases to be kept at atmospheric pressure or low pressure. These containers may be fitted with control, regulating and measuring devices such as valves, taps, pressure gauges, level indicators, etc. Some (e.g., for acetylene) contain an inert porous substance such as kieselguhr, charcoal or asbestos, with a binder such as cement and sometimes impregnated with acetone, to facilitate filling and to prevent the risk of explosion if acetylene were compressed alone. In others, such as those designed to supply liquid or gas as required, the liquefied gas is vapourised solely under the influence of the atmospheric temperature, by passing through a coil attached to the inner wall of the outer shell.

Dagangan:

Nama Barangan : Chlorinated Paraffin Grill Trade Name : Chlorinated Paraffin Model : Grade 50 AD-1

Kod Tarif (Perintah Duti Kastam 2012) : 3824.90 900 Tarikh Kelulusan: 28 Januari 2014

Keterangan barangan :

Barangan adalah cecair berwarna perang muda.

Material Safety Data Sheet menjelaskan barangan seperti berikut : Chemical Characterization Chlorinated n-paraffin CAS Number 63449-39-8

Empirical Formula CnH2n+2-yCl%Cl = 40% to 68%

y(n=14 to 17)

Appearance Clear colour less to pale yellow viscous liquid

Odour Slight to non distinctive Specific gravity 1.28 ± 0.02 Flashpoint >200 Boiling point >200 decompose below boiling point pH value (at 1g/100g H2O at 30O 6.00 to 7.00 C) Molecular weight 405 - 450

Berdasarkan keterangan pemohon, barangan dihasilkan melalui proses berikut:

Barangan ini digunakan sebagai bahan untuk plasticizer, fire retardant additive, PVC compounding and lubricant additive.

Barangan ini sesuai diperjeniskan di bawah kod tarif 3824.90 900 sebagai other chemical preparations, not elsewhere specified berdasarkan alasan-alasan berikut: • Barangan adalah cecair hasil dari campuran karbon C14-17

dan 40 hingga 60% klorin yang digunakan sebagai bahan untuk plasticizer, fire retardant additive, PVC compounding and lubricant additive.

• Analisis pakar, mengesahkan sampel adalah minyak mineral yang mengandungi 15 peratus unsur klorin.

• Berdasarkan MSDS, barangan mempunyai CAS No 63449-39-8 yang mempunyai beberapa nama lain di antaranya Chlorinated Paraffin dan Chloroparaffin

• Barangan tidak sesuai dipenjeniskan di bawah heading 2712 iaitu paraffin wax kerana

barangan tidak translucent dan tidak mempunyai struktur crystalline memandangkan ia di dalam bentuk cecair sebagaimana dijelaskan dalam EN HS 2012 mukasurat V-2712-1 berikut:

Paraffin wax is a hydrocarbon wax extracted from certain distillates of petroleum oils or of oils obtained from shale or other bituminous minerals. This wax is translucent, white or yellowish in colour and has a relatively marked crystalline structure.

• Barangan ini mendapat liputan dalam EN HS 2012 mukasurat VI-3824-1 hingga VI-3824-

3 seperti berikut:

38.24 - Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included (+). 3824.10 - Prepared binders for foundry moulds or cores 3824.30 - Non-agglomerated metal carbides mixed together or with metallic binders 3824.40 - Prepared additives for cements, mortars or concretes 3824.50 - Non-refractory mortars and concretes 3824.60 - Sorbitol other than that of subheading 2905.44

- Mixtures containing halogenated derivatives of methane, ethane or propane :

3824.71 - - Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) 3824.72 - - Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes 3824.73 - - Containing hydrobromofluorocarbons (HBFCs) 3824.74 - - Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) 3824.75 - - Containing carbon tetrachloride 3824.76 - - Containing 1,1,1-trichloroethane (methyl chloroform) 3824.77 - - Containing bromomethane (methyl bromide) or bromochloromethane 3824.78 - - Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not contaming chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) 3824.79 - - Other - Mixtures and preparations containing oxirane (ethylene oxide), polybrominated biplienyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tns(2,3-dibromopropyl) phosphate:

3824.81 - - Containing oxirane (ethylene oxide) 3824.82 - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 3824.83 - - Containing tris(2,3-dibromopropyl) phosphate 3824.90 - Other This heading covers : (A) ................................................. (B) CHEMICAL PRODUCTS AND CHEMICAL OR OTHER PREPARATIONS With only three exceptions (see paragraphs (7), (19) and (32) below), this heading does not apply to separate chemically defined elements or compounds. The chemical products classified here are therefore products whose composition is not chemically defined, whether they are obtained as by-products of the manufacture of other substances (this applies, for example, to naphthenic acids) or prepared directly. The chemical or other preparations are either mixtures (of which emulsions and dispersions are special forms) or occasionally solutions. aqueous solutions of the chemical products of Chapter 28 or 29 remain classified within those Chapters, but solutions of these products in solvents other than water are, apart from a few exceptions, excluded therefrom and accordingly fall to be treated as preparations of this heading. The preparations classified here may be either wholly or partly of chemical products (this is generally the case) or wholly of natural constituents (see, for example, paragraph (24) below). However, the heading does not cover mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of certain human foodstuffs either as ingredients or to improve some of their characteristics (e.g., improvers for pastry, biscuits, cakes and other bakers' wares), provided that such mixtures or substances are valued for their nutritional content itself. These products generally fall in heading 21.06. (See also the General Explanatory Note to Chapter 38.) Subject to the above conditions, the preparations and chemical products falling here include : (1) .............................. (8) (9) Polychlorobiphenyls (mixtures of chlorinated derivatives of biphenyl) and chloroparaffins. Solid polychlorobiphenyls and solid chloroparaffins having the character of artificial waxes are, however, excluded (heading 34.04).

Dagangan:

Nama Barangan : ANTI-CORROSION PREPARATION

Trade Name : Philmplus 5K35

Kod Tarif (Perintah Duti Kastam 2012) : 3403.19 000 Tarikh Kelulusan: 28 Januari 2014

Barangan yang dinamakan sebagai Philmplus 5K35 adalah dalam bentuk cecair berwarna perang. Mengikut pemohon, barangan diimport dalam 1000kg/semi bulk tank. Berdasarkan risalah, barangan ini diterangakan sebagai oil soluble water dispersible, thre phase corrosion inhibitor specifically designed for gas production systems. This products contains components that migrate to both hydrocarbon and water phases, providing filming protection from corrosion. It aldo contains volatile amine components taht are transported to areas where condensing water may form corrosive environments not treatable with conventional inhibitors. Berdasarkan MSDS spesifikasi barangan ini adalah seperti berikut :

Chemical description Amines in aromatic solvent Hazardous components Substituted cyclic amine amino alcohol naphtalene solvent naphta, petroleum, heavy aromatic

Concentration No data source No data source 7 – 13% 40 – 70%

Appearance Liquid Colour Amber Odour Hydrocarbon pH in aqueous solution 10.1 (5%) Flash Point 53°C Density at 20°C (kg/m3) 898 Solubility in water 0.0 Viscosity at 20°C (mPas)

17

Melting Point (°C) -34 Uses Oil based filming corrosion inhibitor

Berdasarkan risalah yang dikemukakan pHilmPLUS 5K35 is designed to : • Provide three-phase corrosion inhibitor • Provide excellent protection from acid attack by HCl, H2S, CO2, SOx

• Provide protection from vapor phase acid gas attack , acids and organic acids

• Provide film forming corrosion protection in liquid phases • Measure residuals in liquid knockout

Kegunaan barangan ini adalah sebagai corrosion inhibitor yang direka khas untuk gas production system. Barangan ini sesuai diperjeniskan di bawah kod tarif 3403.19 000 sebagai anti-corrosion preparation berdasarkan alasan-alasan berikut:

Analisis pakar mengesahkan barangan ini terdiri kebanyakkannya daripada 1,2,4,5 – tetramethylbenzene, 1-methyl-2-(1- methylethylbenzene) dan naphtalene.

Barangan ini digunakan sebagai corrosion inhibitor yang direka khas untuk gas production

system.

Oleh itu berdasarkan fakta di atas dan kegunaannya, barangan ini sesuai diperjeniskan di bawah heading 34.03 dan mendapat liputan di dalam EN 2012 muka surat VI-3403-1 seperti berikut :

34.03 - Lubricating preparations (including cutting-oil preparations, bolt or nut release

preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations …………………, but excluding preparations containing as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals.

- Containing petroleum oils or oils obtained from bituminous minerals :

3403.11 - - Preparations for the treatment of textile materials, leather, furskins or other materials 3403.19 - - Other

Provided they do not contain, as basic constituents, 70 % or more by weight of petroleum oils or oils obtained from bituminous minerals (see heading 27.10), this heading includes, inter alia, prepared mixtures of the following types :

(E) Anti-rust or anti-corrosion preparations consisting principally of lubricants.

Dagangan:

Nama Barangan : ELECTRICAL PLUG-IN DIFFUSER

Trade Name : Ambipur Diffuser Plug Jenama : Ambipur Model : Diffuser Perfume

Kod Tarif (Perintah Duti Kastam 2012) : 8516.79 900 Tarikh Kelulusan: 28 Januari 2014

Barangan yang dinamakan sebagai Ambipur Diffuser Plug Vanilla Harmony merupakan satu set barangan yang mengandungi satu electrical plug-in diffuser unit dan satu botol yang mengandungi fragrance yang dipek untuk retail sale and for household used. Berdasarkan label, bahan untuk fragrance terdiri daripada perfume dan solvent dan dalam kes ini fragrance yang disertakan adalah jenis vanilla harmony dalam botol berukuran 20ml. Barangan dilengkapi dengan adjustable control untuk mengawal fragrance intensity. . Barangan digunakan sebagai air freshener. Mengikut label, barangan ini dikatakan eliminates odours and freshens homes for up to 80 days. Cara penggunaannya adalah seperti berikut : Remove cap from the bottle. Insert the fragrance bottle into the underside of the diffuser and plug inthe diffuser in the upright position. Adjust fragrance strength as desired. The diffuser will become warm when in use. Apabila diffuser plug di sambungkan kepada power, heater akan memanaskan udara disekeliling. Apabila pemanasan berlaku, perfume akan evaporate and release the fragrance vapor into the air. Barangan ini sesuai diperjeniskan di bawah kod tarif 8516.79 900 sebagai other electro-thermic appliances of a kind used for domestic purposes berdasarkan alasan-alasan berikut:

Barangan merupakan satu set air freshener yang dilengkapi dengan electrical plug-in diffuser dan satu botol yang mengandungi fragrance; dipek untuk retail sale, for household used.

Barangan dilengkapi dengan adjustable control untuk mengawal fragrance intensity

Analisis kimia mengesahkan fragrance mengandungi campuran beberapa essential oil seperti pinene, limonene dan linalool serta bahan kimia seperti myrcetol, phenylethyl alcohol dan benzylacetate.

Barangan menghasilkan bauan yang wangi secara vaporise iaitu dengan menggunakan elemen pemanasan untuk release the fragrance vapor into the air.

Barangan sesuai diperjeniskan di bawah heading 85.16 berdasarkan keterangan di dalam EN muka surat XVI-8516-1 dan XVI-8516-3 dan 4 seperti berikut :

85.1 6 - Electric instantaneous or storage water heaters and immersion heaters; electric

space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45.

……………………………………………… - Other electro-thermic appliances :

8516.71 - - Coffee or tea makers 8516.72 - - Toasters 8516.79 - - Other

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

FOR DOMESTIC PURPOSES This group includes all electro-thermic machines and appliances provided they are normally used in the household. Certain of these have been referred to in previous parts of this Explanatory Note (e.g., electric fires, geysers, hair dryers, smoothing irons, etc.). Others include : (1) – (18) ...................................................................... (19) Perfume or incense heaters, and heaters for diffusing insecticides.

Dagangan:

Nama Barangan : ACCESSORY FOR WATER-CHUTE

Trade Name : Inflatable Waterpark Tube Jenama : ZEBEC Model : WSD42Y

Kod Tarif (Perintah Duti Kastam 2012) : 9508.90 000 Tarikh Kelulusan: 28 Januari 2014

Keterangan barangan :

Barangan dinamakan sebagai Waterpark Tube, berbentuk bulat berlubang di bahagian tengah seperti pelampong, berukuran 42 inci diameter. Barangan dibuat daripada bahan PVC dengan ketebalan 0.75mm, ketahanan (toughness) yang tinggi (K value=80) dan molecule weight adalah 28-30gauge. Ia dilengkapkan dengan 2 pemegang (grips / handles) pada kedua bahagian sisi (handles at 10 and 2 o’clock position ). Berdasarkan katalog yang dikemukakan, ia adalah peralatan yang digunakan khusus untuk tujuan aktiviti waterslide di waterpark. Ia juga digunakan sebagai alat apungan (float) oleh pengunjung waterpark.

Grips / Handles

Ketetapan

Barangan sesuai diperjeniskan di bawah kod tarif 9508.90 000 sebagai appliances for waterpark amusement berdasarkan alasan-alasan berikut:

1) Berdasarkan Katalog, barangan dikenalpasti sebagai peralatan yang khusus (principally) untuk kegunaan (intended use) semasa melakukan aktiviti-aktivti di waterpark berdasarkan ciri-ciri:

a. Barangan diperbuat daripada bahan PVC dengan ketebalan 0.75mm, mempunyai ketahanan (toughness) yang tinggi (K value=80) dan molecular weight 28-30G.

b. Dilengkapkan dengan 2 pemegang (grips / handles) pada kedua bahagian sisi (handles at 10 and 2 o’clock position ) untuk kemudahan pengguna.

c. Mempunyai corak dan warna yang menarik sesuai suasana amusement park.

2) Barangan adalah untuk kegunaan an amusement ride that is designed solely as such, to be used strictly for amusement purposes at amusement parks.

3) Barangan mendapat liputan dalam General Notes, Chapter 95, seperti berikut: GENERAL

This Chapter covers toys of all kinds whether designed for the amusement of children or adults. It also includes equipment for indoor or outdoor games, appliances and apparatus for sports, gymnastics, or athletics, certain requisites for fishing, hunting or shooting, and roundabouts and other fairground amusements.

………………………………………………………………………………………….

Fairground amusement meliputi juga water-chutes seperti yang dijelaskan dalam EN ms XVI-9508-1.

4) Barangan ini mendapat liputan dalam ENHS 2012 mukasurat XVI-9508-1 seperti berikut:

95.08 - Roundabouts,, swings, shooting galleries and other fairground amusements; travelling circuses and travelling menageries; travelling theatres.

9508.10 - - Travelling circuses and travelling menageries

9508.90 - - Other Fairground amusements, travelling circuses, travelling menageries and travelling theatres fall in this heading provided they comprise all the essential units required for their normal operation. The heading also include item of auxiliary equipment provided they are presented with, and as components of, these various amusements, notwithstanding that when presented separately such items (e.g., tents, animals, musical instruments, power plants, motors, lighting fittings, seats, and arms and ammunition) would fall in other heading of the nomenclature.

Subject to the provision of Note 1 to this Chapter, articles which are identifiable as designed solely or principally for use as part and of such amusements (e.g., boats for swings and water-chutes), remain classified here when presented separately.

Fairground amusements falling in this heading include :

(1) – (2) ………..

(2) Water-chutes.

(3) – (9) ……..

Dagangan:

Nama Barangan : DISINFECTANTS Trade Name : Spectrus NX1100

Kod Tarif (Perintah Duti Kastam 2012) : 3808.94 000 Tarikh Kelulusan: 28 Januari 2014

Keterangan barangan :

Barangan dalam bentuk cecair jernih. Ia digunakan sebagai non-oxidising mincrobiological agent to control microbial population in open evaporative cooling system. Keterangan barangan berdasarkan MSDS yang dikemukakan adalah seperti berikut :

Identification of the substance/preparation

SPECTRUM NX1100

CAS #

Mixture

Product use

Biocide

Chemical description

Blend of biocidal agent

Composition / Information on Ingredients

2-Bromo-2nitropropane-1,3-diol (Bronopol) Magnesium chloride Magnesium nitrate Mixture of 5-chloro-2-methyl-4-isothiazolin-3-one and 2-methyl-4-isothiazolin-3-one

%

˂ = 10 ˂ = 10 ˂ = 10 ˂ = 10

Physical and Chemical Properties

- Appearance - Physical state - Form - Color - Odor - Odor threshold - pH (concentrated product) - pH in aqueous solution - Boiling point - Flash point - Relative density - Vapor pressure - Vapor density - Evaporatuion rate - Melting point - Auto-ignition temperature - Pour point - Solubility (water) - Viscosity - VOC

Liquid Liquid Not available Colorless to green-yellow Not available Not available 3 3.7 (5%) 104o

˃ 100C

o

1.1 C Pensky Mortens (CC)

18 approximate (mmHg) at 21o

˂ 1 (Air=1) C

- 4o

Not available C

-1o

Completely soluble C

4(mPas) at 20o

0 C

Transport Information

- Proper shipping name - Hazard class - Packing group - Environmental hazards

– Marine pollutant

Corrosive liquid, acidic, organic, n.o.s, (5-CHLORO-2-METHYL-4-ISOTHIAZOLIN-3-ONE 8 11 Yes

Berdasarkan maklumat pada fact sheet yang dikeluarkan oleh pengilang, barangan digunakan sebagai disinfectant, fungicide and / or slimicide for commercial and industrial recirculating cooling water system and industrial once through cooling water systems. Barangan diimport dalam dalam pembungkusan seperti berikut :

1) 25 kg/pail 2) 220 kg/drum 3) 1,000 kg/IBC 4) 1,300 kg/SBT

Analisis pakar, Jabatan Kimia Malaysia mengesahkan barangan adalah cecair jernih tidak berwarna terdiri daripada air dan 20.7% bahan tidak beruap yang mengandungi sebatian organic termasuk cyclohexanamine dan sebatian sodium, sulfur, bromine dan magnesium. Barangan mempunyai ciri anti-bacterial.

Ketetapan

Barangan sesuai diperjeniskan di bawah kod tarif 3808.94 000 sebagai disinfectant berdasarkan alasan-alasan berikut:

1) Barangan mengandungi bahan Bromo-2nitropropane-1,3-diol (Bronopol), Magnesium chloride, Magnesium nitrate, mixture of 5-chloro-2-methyl-4-isothiazolin-3-one and 2-methyl-4-isothiazolin-3-one. Ia merupakan chemical preparation dan kegunaannya adalah sebagai biocide.

2) Analisis pakar mengesahkan barangan terdiri daripada air dan 20.7% bahan tidak beruap yang mengandungi sebatian organik termasuk cyclohexanamine dan sebatian sodium, sulfur, bromine dan magnesium. Barangan juga mempunyai ciri anti-bacterial.

3) Analisis Pakar mengesahkan bahawa barangan adalah roasted rice product yang mengandungi rice starch dan protin.

4) Barangan digunakan sebagai disinfectant, fungicide and / or slimicide for commercial and industrial recirculating cooling water system.

5) Barangan mendapat liputan di dalam EN HS 2012 muka surat Vl-3808-1dan Vl-3808-2 se0perti berikut : 38.08 – Insecticides, rodenticides, fingiticides, 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)(+).;

3808.50 – Goods specified in Subheading Note 1 to this Chapter

– Other 3808.91 - - Insecticides 3808.92 - - Fungisides 3808.93 - - Herbicides, anti-sprouting products and plant-growth regulators 3808.94 - - Disinfectants 3808.99 - - Others

……………………………………………………………….. This heading covera a range of products (other than rhose having the charater of medicaments, including veterinary medicaments – heading 30.03 or 30.04) intended to destroy pathogenic germs, insects (mosquitoes, moths,Colorado beetles, cockroaches, etc.), mosses and moulds, weeds, rodents, wild birds, etc. Products intended to repel pests or used for disinfecting seedda are also classified here.

These insecticides, disinfectants, herbicides, fungicides, etc., are applied by spraying, dusting, sprinkling, coating, impregnating, etc., or may necessitate combustion. They achieve their result by nerve-poisoning, by stomach-poisoning, by asphyxiation or by odour, etc.

The heading further covers anti-sprouting products and plant-growth regulators intended to inhibit or promote physiological processes in plants. Their modes of application vary and their effect range from destruction of the plant to enhanced …………………………

This products are classified here in the following cases only :

(1) ………………………….

(2) When they have the character of preparations, whatever the presentation (e.g., as liquids washes or powders). These preparations consist or dispersions of the active product in water or in other liquids (e.g., a suspension or dispersions of the active product in water or in other liquids (e.g., a dispersion of DDT) (ISO)(clofenotane (INN),(1,1,1-trichloro-2, 2-bis(p-chlorophenyl)ethane) in water), or of other mixtures. Solutions of pyrethrum extract (other than standardized pyrethrum extract), or copper naphthenate in a mineral oil).

Intermediate preparations, requiring further compounding to produce the ready-for-use insecticides, fungicides, disinfectants, etc., are also classified here, provided they already possess insecticidal, fungicidal, etc., properties.

Insecticidal, disinfecting, etc., preparation may have a basis of copper compounds (copper acetate, aulphate, acetoasenite, etc.), of sulphur or sulphur compounds (calcium sulphide, carbon disulphide, etc.), of mineral creosote or anthracene oils, of DDT (ISO) (clofenotane (INN), (1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), lindane (ISO, INN), parathion, of phenol or eresol derivaatives, of arsenical products (calcium arsenate, lead arsenate, etc.), ofmaterial of vegetable origin (nicotine, tobacco essences and powders, rotenone, pyrethrum, red squill, rape oil), of plant-growth regulators, natural or syhthetic (e.g., 2,4-D), of cultures of micro-organisms, etc. ………………………………………………………..

(3) ……………………………………………

The products of heading 38.08 can be divided into the following groups :

(l) – (lll) ………………………… (lV) Disinfectants

Disinfectants are agents which destroy or irreversibly inactivate undesirable bacteria, viruses or other micro-organisms, generally on inanimate objects.

Disinfectants are used, for example, in hospitals for cleaning walls, etc., or sterilizing instruments. They are also used in agriculture for disinfecting seeds and in the manufacture of animal feeds to control undesirable micro-organisms.

The group includes sanitisers, bacteriostats and sterilisers.

Dagangan:

Nama Barangan : GANODERMA TSUGAE EXTRACT

Trade Name : Ganoderma (Lingzhi) Tsugae Fruit Body Extractin Capsule

Jenama : Yung Kien Model : Yung Kien Ganoderma 2

Kod Tarif (Perintah Duti Kastam 2012) : 1302.19 000 Tarikh Kelulusan: 28 Januari 2014

Keterangan barangan :

Barangan adalah serbuk berwarna perang yang diisi dalam kapsul jernih. Berat setiap kapsul ialah 550mg. Barangan adalah 100% extract of Ganoderma Tsugae Fruit Body. Setiap kapsul mengandungi 450mg ganoderma yang diekstrak by use of pure water with special process from an equivalent of 18g Ganoderma Tsugae Fruit Body. Proses pengeluaran barangan adalah seperti berikut :

Gambar barangan adalah seperti berikut :

Pada label kotak permbungkusan tercatat No. Pendaftaran kementerian Kesihatan Malaysia (KKM) MAL 1012009T. Barangan dipek dalam blister of 2 x 10 capsule dan dimasukkan dalam kotak untuk jualan secara runcit. Barangan dikatakan sebagai ubat tradisi bagi menjaga kesihatan badan. Cadangan pengambilannya ialah 2 biji kapsul sehari satu atau dua jam selepas makan.

Ketetapan

Barangan tersebut sesuai diperjeniskan di bawah kod tarif 1302.19 000 sebagai other vegetable extracts berdasarkan alasan-alasan berikut: 1) Analisis pakar, mengesahkan barangan adalah ganoderma tsugae yang terdiri daripada

plant extract dan 12% bahan mineral yang kebanyakannya ialah sodium, phosphorus dan potassium.

2) Barangan berasal dari single plant iaitu Ganoderma Tsugae iaitu sejenis mushroom. Mushroom adalah sejenis edible vegetable seperti yang dijelaskan dalam Notes 2 kepada Chapter 7 EN HS 2012 mukasurat II-7-1, seperti berikut:

Chapter 7

Edible vegetables and certain roots and tubers Notes

1.- ………………………… 2.- In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes

edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), …………………

3.- 4.- ……………………..

3) Proses pengilangan barangan menunjukkan barangan adalah ekstrak dari Ganoderma fruit body melalui proses hot water extract. Tiada bahan-bahan lain dicampur ke dalam barangan ini. Oleh itu, barangan tidak sesuai diperjeniskan di bawah kod tariff 2106.90 990 kerana barangan bukan preparation di mana ia hanya mengandungi ekstrak Ganoderma Tsugae. Ganoderma Tsugae secara semulajadinya mengandungi mineral seperti Kalsium, Ferum, Kalium, Magnesium, Natrium dan Potassium.

4) Barangan juga tidak sesuai diperjeniskan di bawah kepala 12.11 kerana heading ini hanya meliputi plant and part of plant (including seeds and fruits, of a kind used primarily in perfumery, in pharmacy or for insecticidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered seperti yang dijelaskan dalam ENHS 2012 mukasurat ll-1211-1.

5) Barangan adalah persediaan traditional untuk menjaga kesihatan badan.

6) Barangan di pek dalam blister 2 x 10 capsules dan dimasukkan dalam kotak untuk jualan secara runcit. Setiap kapsul mengandungi 450mg ekstrak ganoderma tsugae

7) Barangan mendapat liputan di dalam EN HS 2012 muka surat ll-1302-1 dan ll-1302-2 seperti berikut :

13.02 – Vegetable saps and extracts; pectic substances and pectates ; agar-agar and other mucilages and thickeners, whether or modified, derived from vegetable products.

– Vegetable saps and extracts ;

1302.11 - - Opium 1302.12 - - Of liquorise 1302.13 - - Of hops 1302.19 - - Other

………………………………………………………………..

(A) Vegetable saps and extracts.

The heading covers saps and extracts (vegetable products usually obtained by natural exudation or by incision, or extracted by solvents), provided that they are not specified or included in more specific headings of the nomenclature (see list of exclusion at the end of Part (A) of this Explanatory Notes).

These saps and extracts differ from essential oil, resinoilds and extractes oleoresins of heading 33.01, in that, apart from volatile odoriferous constituents, they contain a far higher proportion of other plant substances (e.g., chlorophyll, tannins, bitter principles, carbohydrates and other extractive matter).

The saps and extracts classified here include :

(1) – (6) ………………………………. (7) Ginseng extract, obtained by water or alcohol extraction, whether or not put up for retail sale. (8) – (21) ………………………………………… Saps are usually thickened or solidified. Extracts may be in liquid, paste or solid form. ……………………………………………………..

Solid extracts are obtained by evaporating the solvent. Inert substances are sometimes added to certain extracts so that they can be more easily reduced to powder (e.g., belladonna extract, to which powdered gum Arabic is added), or to obtain a standard strength ( for instance, certain quantities of stach are added to opium in order to obtain a product containing a known portion of morphine). The addition of such substances does not affect the classification of these solid extracts.

Extract maybe simple or compound. Simple extracts are obtained by the treatment of only variety of plant. Compound extracts are obtained either by mixing simple extracts or by treating mixtures of different varieties of plants. Compound extracts (whether in the form of alcoholic tintures or in any other forms) therefore contain the constituents of several kinds of plant; they include compound jalap extract, compound extract of aloes, compound extract of cinchona, etc., …………………….

Dagangan:

Nama Barangan : MEDICAMENTS CONTAINING VITAMINS

Trade Name : Nervit B Forte

Kod Tarif (Perintah Duti Kastam 2012) : 3004.50 000 Tarikh Kelulusan: 28 Januari 2014

Keterangan barangan :

Barangan berupa tablet berwarna merah jambu yang dipek dalam blister pack dan dimasukkan ke dalam kotak. Maklumat barangan berdasarkan kotak pembungkusan adalah seperti berikut :

Nama Produk Nervit B Forte

Kandungan

Each tablet contains: Vitamin B1Vitamin B

250mg 6

Vitamin B 250mg

12 1000 mcg No. Pendaftaran KKM

MAL 06121072X

Gambar

Maklumat yang terdapat pada package insert dalam kotak barangan adalah seperti berikut :

Description

A pink color round shaped film coated tablet with 13mm diameter

Pharmacology

Thiamine is water-soluble vitamin. It is essential nutrient required for carbohydrate metabolism and isalso involved in nerve trasmission. Pyridoxine, a water-soluble vitamin is invovled pricipallly in amino acid add metabolism but is also involved in carbohydrate and fat metablism. It also required for the formation of haemoglobin. Cyanocobalamin influences hematopoiesis. It is involved in formation and metabolism of purines and pyrimidine, and in the synthesis of nudeoproteins.

Pharmacokinetic

Thiamine, Pyridoxine and Cyanocobalamin are absorbed from gastrointestinal tract. Thiamine is widely distributed to most body tissue, it is not stored in the body. Thiamine is excreted in urine as unchanged form or as its metabolites, pyrimidine. Pyridoxine is converted to its active form pyridoxal phosphate and transformed to pyridoxic acid which is excreted in the urine. Cyanocobalamin is bound to plasma proteins and stored in the liver. It is excreted in the bile and undergoes some enterohepatic recycling. It is also excreted in urine.

Indication

For neurological and other disorders associated with disturbance of the nerve cell metabolism in which high-dose B complex vitamins play a role. These include polyneunitis (of toxic and non-toxic eliology); neuralgias eg. Lumbalgia, trigerminal neuralgia, shoulder-arm syndrome, herpes zoster, cervical syndrome, ischialgia, etc., diabelic neuropathy, metabolic and neuropathic changes due to pregnancy and oral contrceptive convalescence.

Contraindication

Known hypersensitivity to vitamins B1, B6 and B12.Should not be used in patients on Levodopa therapy.

Dosage and Directions

Therapeutic Dose : Take 2-3 tablets daily after meal for 7-10 days Maintenance Dose: 1 tablet daily after meal

Do not take on an empty stomach Warning and Precaution

Cyanocobalamin should not be given before a diagnosis has been fully established because of the possibility of making symptoms of subcute degeneration of the spinal cord. Cyanocobalamin is not a suitable form of vitamin B12 for the treatment of optic neuropathies associated with raised plasma concentration of Cyanocobalamin. Long term adminstraion of large doses of pyridoxine is associated with the development of severe peripheral neurophathies. This may occur with doses in excess of about 2g daily. Cyanocobalamin should not be used in megaloblastic anaemia of pregnancy. Administration of doses greater than 10 microgram daily may produce ahaematological response in patients with folate deficiency.

Ketetapan

Barangan sesuai diperjeniskan di bawah kod tarif 3004.50 000 sebagai other other medicaments containing vitamins berdasarkan alasan-alasan berikut:

1) Analisis pakar, mengesahkan barangan mengandungi vitamin B1, B6, B12 dan juga 1.2% bahan mineral yang kebanyakannya terdiri daripada sodium dan magnesium. Setiap tablet mengandungi 250mg vitamin B1, 250mg vitamin B6 dan 1000mcg vitamin B12

, merupakan dos yang tinggi berbanding recommended dietary allowance.

2) Perbandingan di antara kandungan nutrien dalam barangan ini dengan dos recommended dietary allowances, RDAs (Recommended Dietary Allowance) dan human requirements dalam Martindale Pharmacopeia bagi seorang dewasa adalah seperti berikut:

Vitamin Nervit B Forte (per tablet) RDAs Martindale

Pharmacopeia

Thiamine (Vitamin B1 250 mg ) 1.1 - 1.4 mg 0.7 - 1.3 mg

Pyridoxine (Vitamin B6 250 mg ) 1.3 - 2.0 mg 2 mg

Cyanocobalamin (Vitamin B12 1000 mcg ) 2.4 - 2.8 mcg 2 - 3 µg Daripada jadual di atas, menunjukkan amaun nutrien yang terkandung di dalam barangan ini mempunyai dos yang sangat tinggi berbanding keperluan dos dalam diet seseorang seperti yang dijelaskan dalam RDA dan Pharmacopeia.

3) Indikasi kegunaan barangan ini berdasarkan package insert adalah untuk rawatan

berkaitan neurological and other disorders associated with disturbance of the nerve cell metabolism in which high-dose B complex vitamins play a role. These include polyneunitis (of toxic and non-toxic eliology); neuralgias eg. Lumbalgia, trigerminal neuralgia, shoulder-arm syndrome, herpes zoster, cervical syndrome, ischialgia, etc., diabelic neuropathy, metabolic and neuropathic changes due to pregnancy and oral contrceptive convalescence.

4) Cara pengambilan barangan ini ialah :

i. 2-3 tablet sehari selepas makan bagi tempoh 7 – 10 hari; ii. dan selapas itu, 1 tablet sehari selepas makan untuk tujuan rawatan pengekalan

(maintenance). 5) Barangan ini tidak mengandungi food ingredient dan tidak sesuai diperjeniskan di bawah

heading 21.06 mengikut EN HS 2012 muka surat IV-2106-3 iaitu: 21.06 - Food preparations not elsewhere specified or included.

................. (16) Preparations, often referred to as food supplements, based on extracts from plants, fruit

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

6) Heading 29.36 juga tidak sesuai bagi barangan ini sebagaimana keterangan dalam EN HS 2012 muka surat IV-2936-9, yang mengecualikan medicament di bawah heading 30.04 daripada heading 29.36:

EXCLUSIONS

The heading excludes : ……………………………………..

(4) Medicaments of heading 30.03 or 30.04

7) Barangan merupakan sejenis medicinal preparations for use in the internal or external treatment or prevention of human or animal ailments sesuai di bawah heading 30.04 yang mendapat liputan dalam EN HS 2012 muka surat Vl-3004-1&2 seperti berikut:

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

…………………………………………

3004.50 – Other medicaments containing vitamins or other products of heading 29.35

……………………………………………

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

(a) Put up in measured doses or in forms such as tablets, ampoules (for example, re-distilled water, in ampoules of 1.25 to 10 cm3, for use either for the direct treatment of certain diseases, e.g., alcoholism, diabetic coma or as a solvent for the preparation of injectable medicinal solutions), capsules, cachets, drops or pastilles, medicaments in the form of transdermal administration systems, or small quantities of powder, ready for taking as single doses for therapeutic or prophylactic use. ……………………………………

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

example sodium bicarbonate and tamarind powder) which, because of their packing and, in particular, the presence of appropriate indications

(statements of disease or conditions for which they are to used, method of use or application, statement of dose, etc.) are clearly intended for sale directly to users (private persons, hospitals, etc.) without repacking, for the above purposes.

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

Dagangan:

Nama Barangan : TRANSFORMER SYNTHETIC FLUID

Trade Name : Synthetic Ester Dielectric Insulating Fluid

Jenama : M & I Materials Model : MIDEL 7131

Kod Tarif (Perintah Duti Kastam 2012) : 3403.99 000 Tarikh Kelulusan: 28 Januari 2014

Keterangan barangan :

Barangan merupakan produk siap berupa cecair jernih tidak berwarna yang dimuatkan di dalam kiub dengan berat 1kg setiap satu dan diisi di dalam drum dengan kapasiti 195 kiub / 195 kg setiap drum. Barangan ini dikenalpasti sebagai Minyak Pelincir Sintatik untuk Transformer atau Synthetic Lubricating Transformer Oils dan dikenali dengan nama komersalnya sebagai Synthetic Ester Dielectric Insulating Fluid, jenama M & I Materials dan model Midel 7131.

Gambar 1 : Minyak Pelincir Sintatik Transformer Barangan merupakan minyak pelincir tiruan berasaskan daripada sayur-sayuran yang telah mengalami proses kimia (ester) dan digunakan untuk pelbagai jenis transformer seperti transformer untuk keretapi laju, janakuasa eletrik,pelantar minyak,kapal dagang dan lain-lain. Minyak pelincir sintatik ini berfungsi menjadi penebat di antara lilitan dan badan alatubah. Cecair ini lebih pekat dan tahan suhu kepanasan melampau yang sesuai bagi transformer komersil seperti keretapi laju,janakuasa,kapal terbang dan kapal dagang.

Transfomer ( Alatubah ) adalah satu alat yang digunakan bagi menaik serta menurunkan voltan arus ulang alik ( AC ) . Ia dipasang di pencawang pembahagian untuk memperolehi tahap voltan yang diperlukan oleh penguna bagi menyalurkan bekalan elektrik kepada pengguna mengikut kehendak yang dimohon . Alatubah berfungsi bagi menaikkan atau menurunkan voltan mengikut kehendak ataupun keperluan bagi sesuatu sistem . Minyak Midel 7131 digunakan sebagai bahan penebat diantara lilitan dan juga badan alatubah . Minyak ini juga berfungsi sebagai bahan untuk penyejukkan alatubah .

Fakta Barangan:

Laporan Pakar, sampel cecair jernih tidak berwarna dan dipek di dalam botol logam bertanda Midel 7131 Transformer Insulating Liquid. Hasil analisis didapati sampel mengandungi sebatian hidrokarbon ester sintetik. Barangan dinamakan Minyak pelincir sintetik bagi transformer / alatubah. Material minyak sintetik ini dibuat daripada ”minyak tiruan berasaskan sayur-sayuran”. Mengandungi hidrokarbon dan minyak sayuran tiruan.

”liquid based on a synthetic ester.Ester can be defined as the reaction products of acid an alcohols. Synthetic oil is a lubricant consisting of chemical compounds that are artificially made (synthesized).

Barangan berfungsi sebagai meminyaki,menebat dan melindung komponen dalaman transformer serta dapat membekalkan data keadaan komponen.

Barangan ini sesuai diperjeniskan di bawah kod tarif 3403.99 000 sebagai Other lubricating preparations berdasarkan alasan- alasan berikut ;

Ketetapan

Barangan utama adalah ”synthetic ester oil” yang berasaskan minyak sayuran dan berfungsi sebagai ”Lubricating” alatubah atau transformer. Kod tarif di atas dipilih berdasarkan sumber asas minyak tiruan ini dan berdasarkan fungsinya sebagai meminyaki komponen- komponen alatubah selain daripada menjalankan fungsi sebagai penebat/penyekat antara lilitan dan badan alatubah sebagai treatment komponen alatubah.

No.kod tarif kepala 38.24 tidak sesuai digunakan kerana ia merujuk hanyakepada fungsi minyak sintatik sebagai lapisan ”insulating”/penyekat sahaja, bukan sebagai pelincir (lubricating”/meminyak).

No kod tarif kepala 27.10 juga tidak sesuai digunakan kerana kepala ini menerangkan minyak pelincir yang diperolehi daripada sumber mineral sahaja sebagaimana yang dinyatakan dalam PDK 2012 muka surat 154 yang berbunyi :

27.10 Petroleum oils and oils obtained from bituminous minerals, .........

Ini berlawanan dengan barangan yang dikemukakan oleh pemohon kerana barangan tersebut berasaskan synthetic oils.

Perintah Duti Kastam.

Barangan mendapat liputan dalam PDK 2012 muka surat 221 dengan meletakkan barangan ini di bawah no.kod tarif 3403.99 000 seperti di bawah :

34.03 Lubricating preparations (including cutting-oil preparations,bolt or nut release preparations,anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials,but excluding preparations containing,as basic contituents, 70% or more by weight of petroleum oils obtained from bituminous minerals.

- Containing petroleum oils or oils obtained from

bituminous mineral:

3403.11 000 - - Preparations for the treatment of textile materials,

leather,funskins or other materials.

3403.19 000 - - Other

- Other: 3403.91 000 - - Preparations for the treatment of textile

materials,leather,funskins or other materials

3403.99 000 - - Other Berdasarkan penyataan kepala 34.03 di atas, penyataan ”excluding preparations containing as basic contituents, 70% or more by weight of petroleum oils obtained from bituminous minerals” menerangkan bahawa kepala ini tidak meliputi preparations lubricating oil yang berasaskan bituminous mineral 70% dan lebih daripadanya.Ia hanya merujuk kepada bituminous mineral 70% dan kurang daripadanya.Ini menandakan kepala 34.03 adalah pelincir berasaskan sumber mineral.Walau bagaimanapun pecahan kepala 99. 000 adalah merujuk kepada lubricating berasaskan sintatik. Oleh itu kod tarif ini amat bersesuaian.

Explanatory Note. No.kod tarif 3403.99 000 sesuai dengan liputan di dalam EN 2012 di muka surat VII-3403-1 seperti di bawah :

34.03 Lubricating preparations (including cutting-oil preparations,bolt or nut release preparations,anti-rust or anti-corrosion preparations and mould release preparations,based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials,but excluding preparations containing,as basic contituents, 70% or more by weight of petroleum oils obtained from bituminous minerals.

- Containing petroleum oils or oils obtained from bituminous mineral:

3403.11 - - Preparations for the treatment of textile materials, leather,funskins or other materials.

3403.19 - - Other

3403.91 - - Preparations for the treatment of textile materials,leather,funskins or other materials

3403.99 - - Other Nota Bab muka surat VI-3403-1 menerangkan :

..............this heading includes,inter alia,prepared mixtures of thefollowing

types:

(A) Lubricating preparations designed to reduce friction between the moving parts of machinery,vehicles,aircraft or other appliences,apparatus or instruments.Such lubricants usually consist of,or are based on mixtures of animal,vagetables or mineral oils,fats or greases,often with additives (e.g., graphite,molybdenum disulphide,talc,carbon blacks,calcium or other metallic soaps,pitch,or rust,oxidation,etc.,inhibitions).However,the heading also includes synthetic lubricating preparations based on,for example,dioctyl or dinonyl sebacates,phosphoric ester,polychlorobiphenyls,poly(oxyethylene)(polyethylene glycol) or poly(oxypropylene).These synthetic lubricants,which includes ”greases” base on silicones or jet lube oils(or synthetic ester lube oils) are disigned to operate under specially exacting conditions (e.g., fire – resistant lubricant,lubricants for precision instrument or jet engines).