Industrial Solar Salaries is Not a Mineral Product as Defined under Section 151(b)(3) of the Tax Code, as amended, hence, Not Subject to the Excise Tax Imposed Therein

June 9, 1995 BIR RULING NO. 083-95 101, 151 (b) (3) 000-00 083-95 Mabuhay Vinyl Corporation 4th Floor, Gammon Centre 126 Alfaro Street, Salcedo Village Makati, Metro Manila Attention: Mr . Oscar A . Barrera Gentlemen : This refers to your better dated April 17, 1995, requesting, in effect, confirmation of your opinion that Industrial Solar Salaries not a mineral product as defined under Section 151(b)(3) of the Tax Code, as amended, hence, not subject to the excise tax imposed therein. LLphil In support of your request, you submitted a Certification dated April 4, 1995 from the Industrial Technology Development Institute, Department of Science and Technology, that Industrial Solar Salt, a raw material used in the chlor-alkali industry is manufactured from the brine/sea water pumped out from the lake and passing through a series of evaporator/crystallizer to produce a more concentrated salt. In addition, brochures submitted coming from Dampier Salt Operations of Australia and Leslie Salt Plant of Port Hedland, Western Australia, show that the production of Industrial Solar Salt does not involve simple treatment processes but a complex method using modern technology. In reply, please be informed that this Office hereby confirms your opinion. Accordingly, your importation of Industrial Solar Salt is subject only to the 10% value-added tax prescribed under Section 101 of the Tax Code, as amended by E.O. No. 273, but not to the excise tax imposed by Section 151 of the same Code. This serves as your authority to secure the release of the aforesaid importation from customs custody without the payment of excise tax. cdtech Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue