BIR Ruling No. 152-83

September 2, 1983 BIR RULING NO. 152-83 Gentlemen : In reply to your letter dated April 2, 1983 requesting determination of the tax to be imposed on Mennen Baby Cologne, please be informed that since the said product contains benze-thenium chloride, a topical anti-infective agent as determined by the Food and Drug Administration (FDA) and is certified to by both the FDA and the U.P. Chemistry Department that the chief ingredient thereof is alcohol, Mennen Baby Cologne falls under the term "other preparations". Accordingly, and as the chief ingredient of the preparation, excluding water, is alcohol, a distilled spirit, the aforesaid products is subject to specific tax as such distilled spirit pursuant to Section 138 of the Tax Code. However, since the specific tax on the alcohol used as chief ingredient in the manufacture of Mennen Baby Cologne has already been paid, no further specific tax is due and payable on the said product. Furthermore, no further percentage tax is due and payable on the same product. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue