Importations of "Coloured Cane Molasses" of Indonesian Origin Exempt from Value-Added Tax

January 7, 1997 BIR RULING NO. 001-97 103 (d) 000-00 001-97 Sucre Enterprises Corp. 40 Damortis St. Damar Village Quezon City Attention: Mr . Melchor P . Montao Licensed Customs Broker Gentlemen : In reply to your letter dated September 18, 1996, please be informed that based on the Certification and the Import Permit issued by the Bureau of Animal Industry dated September 5, 1996, to the effect that imported "Coloured Cane Molasses" are not specialty feeds (for race horses, fighting cocks, aquarium fish, zoo animals, and other animals generally considered as pets) but merely livestock, poultry and aquaculture feeds ingredients, it is the opinion of this Office that your importations of the "Coloured Cane Molasses" of Indonesian origin, under Bill of Lading PNJ-01 and PNJ-03 are exempt from Value-Added Tax pursuant to Section 103 (d) of Tax Code as amended by RA 7716, effective January 1, 1996. This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue