BIR Ruling No. 140-84
BIR Ruling No. 140-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 27, 1984
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August 27, 1984 BIR RULING NO. 140-84 197-II-000-00-140-84 Gentlemen : This refers to your application for authority to release 1 ctn. imported centrifugal fan blower which you will use in your battery making. It is represented that the centrifugal fan blower is complete with drive and special mounting assembly for direct in-place installation; that it is an integral part of your ajax magnethermic furnace as a cooling fan for the lower inductor casing to prevent overheating and subsequent damage to the furnace; and that the blower casing is designed for a fixed discharge angle at a given relative direction of rotation. In reply, please be informed that the aforesaid centrifugal fan blower is similar or analogous to an electric fan and/or exhaust fan; hence, it is subject to the 25% compensating tax imposed by Section 204 of the Tax Code, in relation to Section 197 of the same Code. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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