Instruments of Weights and Measures Used for Quality Control Only

October 21, 1960 BIR RULING NO. 464-60 Philippine Industrial Export Associates, Inc. P. O. Box 1421 M a n i l a Attention : Mr . M . Gonzales Asst . Manager Gentlemen : This is with reference to your letter dated October 11, 1960, requesting information as to whether or not your weights and measures may be sealed by the Office of the City Treasurer, Manila, under the following facts: cdi "We are a manufacturer of hair preparations such as shampoos, hairdressings, etc. These products are being sold in bottle containers of different sizes such as 4 oz., 8 oz., gallon, etc. These bottles are being ordered from the San Miguel Glass Factory in such specific sizes or capacities. "We have note in our laboratory and factory One (1) analytical balance, One (1) double-pan balance, One (1) Toledo (5 kilogram) balance and some graduated cylinders. These devices are being used only for weighing and measuring the raw materials (chemicals) that go into the production of the finished product, and also for weighing and measuring the chemicals that are used for quality control only." Based on the foregoing facts as presented, I have the honor to inform you that the instruments of weights and measures, such as analytical balance, double-pan balance, Toledo balance, and graduated cylinders, used in your laboratory and factory for weighing and measuring the chemicals (raw materials used) for quality control only, need not be sealed and licensed before use provided the same instruments are not used in the purchase or sale of goods or in estimating the value of any service rendered. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue