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Tax Exemption on the Importation of Cellulose Bands

BIR Ruling No. 329-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 28, 1960

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July 28, 1960 BIR RULING NO. 329-60 The Acting Manager Tanduay Distillery, Inc. 348 Tanduay St., Manila S i r : In reply to your letter dated June 13, 1960 I have the honor to inform you that the importation of cellulose bands for use as an auxiliary bottle cap on bottles of liquor of your own manufacture is exempt from the payment of the advance sales and compensating taxes pursuant to the provisions of sections 183(b) and 190 both of the National Internal Revenue Code. (B.I.R. Ruling No. 309, S. of 1960) cdll Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue

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