Importation of Stamp Pad Ink Exclusively Used for Indelible Marking on Glass Subject to 10% Advance Sales Tax

December 2, 1985 BIR RULING NO. 213-85 199-a 000-00 213-85 Gentlemen : This refers to your letter dated April 18, 1985 requesting in behalf of your client, Philips Electrical Lamps, Inc., that the importation of 2000 gms. of stamp pad ink which will be used to mark its manufactured electrical bulbs or lamps, be released upon payment of the 10% advance sales tax. In reply, please be informed that in the laboratory analysis conducted by this Office, it was ascertained that the abovementioned ink is principally composed of lead borate with silver metal used in galvanoplasty for production of conducting coating in glass, pottery, porcelain and chinaware. Such being the case, and since the said ink will be exclusively used for indelible marking on glass and cannot be used as fountain pen or ballpen ink because of its pasty nature, the same is subject to the 10% advance sales tax based on the landed cost thereof, plus 25% mark-up pursuant to Section 193(b), in relation to Section 199(a), both of the Tax Code, as amended by Executive Order No. 883. aisadc Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner