Tax on the Importation of J. P. Heilbronn Co. of White Printing Machines

March 31, 1958 BIR RULING NO. 207-58 The Commissioner of Customs Manila Attention : Mr . T . Aseron S i r : In further connection with the importation of J. P. Heilbronn Co. of the so-called white printing machines wherein in our letter to you dated March 18, 1958, we held that the smaller machines which appear to be of the type of contact copying machines contemplated by Section 185(j) of the Tax Code, are subject to 30% sales tax, please be informed that, in an actual demonstration before the presence of an attorney of the Law Division of this Office of how much such machines operate, it was duly established that they are not contact copying machines. They cannot reproduce documents, but only sketches or diagrams drawn first on tracing paper or cloth. In other words, they are of use only to the engineers and architects in the preparation of plans. In view thereof, the shipment in question may be released upon the payment of 7% sales tax only. This modifies our said letter to you of March 18, 1958. aisadc Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue