Applicable Rate of Advance Sales Tax on Importation of Tombo 4600, a Calcium Silicate Board or Block

January 14, 1985 BIR RULING NO. 004-85 199 (a) 000-00 004-85 Gentlemen : This refers to your letter dated May 15, 1984 requesting information on the applicable rate of advance sales tax on your importation of Tombo 4600, a calcium silicate board or block. Brochure submitted shows that Tombo 4600 is a white rigid hydrous calcium silicate insulation inform of block and pipe covering sections or segments made by reacting Diatomaceous Earth and hydrated lime in an autoclave; that particles being chemically bonded one another and mechanically reinforced with asbestos fiber, silicate is especially recommended where hard surface finish is required; that it is extensively accepted efficient insulation for all types of heated equipment and vessels and piping in power stations and process industries, and that it is used on boilers, tanks, kilns, ovens, heat exchangers, towers and other and piping having temperatures up to 650 deg. C. or 1,200 deg. F. In reply, please be informed that your aforesaid importation is subject to the 10% advance sales tax based on the landed cost thereof plus 25% mark-up, pursuant to Section 193(b), in relation to Section 199(a), of the Tax Code, as amended. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner