Use of Scales in Pounds in Verifying and/or Checking True Weights

July 14, 1959 BIR RULING NO. 330-59 J.P. HEILBRONN Co. 575 Atlanta St., Port Area M a n i l a Gentlemen : Reference is made to your letter of the 6th instant, requesting exemption from the provisions of section 288 of the National Internal Revenue Code. You stated that, as the commodities you import from abroad are weighed and arrive in pounds, you would like to use scales is pounds for the purpose of verifying and/or checking their true weights as they appear in the bill of lading and factory invoice. You stated further that you will not use said scales in the course of selling the commodities to your customers but instead a platform scale in kilos which has been duly licensed and sealed by the City Treasurer of Manila per License No. 117111, Tag No. C-30666. cdta In answer thereto, I have the honor to inform you that, based on your aforestated representations, your said request is hereby granted, pursuant to section 33 of the Revised Administrative Code, allowing the use of instruments of weights and measures other than those of the metric system in the case of imported articles. As the Tax Code does not provide for the licensing and sealing of instruments of weights of the English system, and inasmuch as you will not use said scales in selling your commodities, you may use the aforesaid scales without being previously licensed and sealed. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue