BIR Ruling

September 30, 1975 Queens Supermarket 50 Aurora Boulevard Quezon City Attention: Mr . Lope Angangco Director Gentlemen : This refers to your letter dated September 29, 1975 requesting that your importation of industrial refrigeration equipment which will be used in your supermarket business, be subjected to the 7% compensating tax. cdta In the xerox copy of the sales invoice of Hussman International Sales, Inc., Bridgeton, Missouri, U.S.A., your shipment consists of the following industrial refrigeration equipment, viz: I. Hussman Refrigerated Showcases 104' Jumbo Island Ice Cream Freezer 12' Service Meat Case (Closed) 24' Service Deli Case (Closed) II. Hussman 3-Dimensional Walk-Ins 1 Walk-in Freezer 10' x 10' x 7' (-15F) 1 Walk-in Freezer 10' x 10' x 7' (38F) III. Hussman Refrigeration Systems Ten (10) Refrigeration systems (Condensing Units & Walk-in Coils) IV. Three (3) Portable Turnstiles. In reply, I have the honor to inform you that in our appreciation of the nature and use of the imported articles as described in the copies of the brochures of the articles submitted, they are refrigeration equipment specially designed for the supermarket industry. Such being the case, your aforesaid importation of industrial refrigeration equipment to be used in your supermarket business is subject to the 7% compensating tax prescribed in Section 190 in relation to Section 186, both of the Tax Code. aisa dc Very truly yours, EFREN I. PLANA Acting Commissioner