BIR Ruling No. 047-64

July 28, 1964 BIR RULING NO. 047-64 Cecilio Arellano & Co. Certified Public Accountants R-502 Paramount Bldg. Manila Gentlemen : Reference is made to your letter dated July 11, 964 requesting in effect information as to whether or not rock clay brick maybe classified as a mineral product within the purview of Section 246 of the Tax Code. LLpr You represented that rock clay is mined in the form of stones. To produce rock clay brick, the rock clay is subjected to treatment processes including calcination, grinding, solidification and baking. The resultant product (rock clay brick) is composed of almost 100% of the same rock clay and is similar in all appearances to the rock clay in its crude form. In reply, I have the honor to inform you as follows: Inasmuch as an examination of the samples submitted by you shows that the treated product (rock clay brick) appears exactly the same in substance and appearance as the crude rock clay, we believe that the treatment processes applied to the crude rock clay constitutes ordinary mining treatment processes normally applied by mine owners or operators to obtain the commercially marketable mineral product. In view of the foregoing, this Office is of the opinion and so holds that the rock clay brick produced by your client as lessee of mineral land out of rock clay mined by it is a mineral product within the purview of Section 246 of the Tax Code. Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue