Non-taxability of Articles Used Exclusively in the Manufacture of Listerine Antiseptic
BIR Ruling No. 277-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 16, 1958
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May 16, 1958 BIR RULING NO. 277-58 Muller & Phipps Manufacturing Corporation P.O. Box 950, Manila Gentlemen : With reference to your letter of the 9th instant, I have the honor to inform you that, if as claimed therein, the seven (7) cartons of celon bands, two drums of boric acid and two carboys of essence imported by you from the United States will be used exclusively in your manufacture of listerine antiseptic, said articles are not subject to the advance sales or compensating tax, pursuant to the express provisions of Sections 183(b) and 190 of the Tax Code, as amended, that articles to be used by the importer himself in the manufacture of articles subject to the specific tax and are to form part of the latter are not subject to the advance sales and compensating taxes, listerine antiseptic being an article or product subject to the specific tax. This serves as authority for the Commissioner of Customs to release the importations in question free from the payment of the advance sales and compensating taxes. aisadc Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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