BIR Ruling

August 9, 1973 S. C. Johnson & Son, Inc. P. O. Box 505 Commercial Center Makati, Rizal Attention: Mr . Bienvenido V . Pablo Manufacturing Manager Gentlemen : In reply to your letter dated July 9, 1973, I have the honor to inform you that your importations of: cdtech 1. Alva G (Industrial Chemical Perfume) to be used in the manufacture of your Wax Strip floor waxing accessory product; 2. Insecticidal (Essential Oil "Green Orange") to be used in the manufacture of your Raid Insect Spray, Flying Insect Killer and Cockroach and Bedbug Killer aerosol product; 3. Givaudan Aromatic Moisture for Insecticide Oil PA-13009, GD-799-10 to be used in the manufacture of your House & Garden aerosol insecticide product; 4. Givaudan Aromatic Moisture for Wax Fragrance PA-4736 to be used in the manufacture of your Holiday Car Washing & Polishing product; 5. Givaudan Aspen PA-18615 (Industrial Perfume) to be used in the manufacture of your Glade Mist Passion Flower aerosol air freshener and deodorant product; 6. Givaudan Aspen PA-6367-H (Industrial Perfume) to be used in the manufacture of your Glade Mist Morning Rain aerosol air freshener and deodorant product; 7. Givaudan Aromatic Moisture for Disinfectant Fragrance GD-6057 to be used in the manufacture of your Forward disinfectant and floor cleaner product; 8. Givaudan Essential Oil Fragrance PA-29055 to be used in the manufacture of your Going Steady, East Wind air freshener and deodorant product; 9. IFF Disinfectant Fragrance 6663-E to be used in the manufacture of your Glade Mist French Modern aerosol air freshener and deodorant product; aisadc 10. IFF Disinfectant Fragrance 1059-B to be used in the manufacture of your Glade Mist Floral Sachet aerosol air freshener and deodorant product; 11. IFF Wax Fragrance 4559-K to be used in the manufacture of your Lemon Pledge aerosol furniture wax and shine product; 12. IFF Insect Repellent Fragrance 3879-F to be used in the manufacture of your Off Insect Repellent product; 13. IFF Lemon Essential Oil Fragrance 2782-S, Modified to be used in the manufacture of your Glade Mist Lime of Eden aerosol air freshener and deodorant product; 14. IFF Essential Oil Fragrance Floral 3179-T to be used in the manufacture of your Going Steady, Cloud Nine air freshener and deodorant product; 15. Naarden Disinfectant Essential Oil A/295.150 to be used in the manufacture of your Go Getter toilet bowl cleaner product. are subject to the 7% advance sales tax based on the landed cost thereof plus 25% mark-up, pursuant to Section 183(b) in relation to Section 186, both of the Tax Code. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."