VAT Ruling No. 076-89

March 31, 1989 VAT RULING NO. 076-89 101-000-00-076-89 Grainfield International Trade 26-28 Benjamin Street, San Rafael Village Navotas, Metro Manila S i r s : This refers to your application for authority to release your importation of dried melon seeds for food which are packed in a crudely sealed plastic bag which is placed in a large tin can with soldered cover. It is further represented that the plastic packing is purposely done to properly condition the seeds in their original content in order to maintain quality and that the tin can with soldered cover can help protect the seeds from germs and other outside elements. In reply, please be informed that in spite of the above cited packing procedures, the said seeds are no longer in their original state. Such being the case, their importation is subject to VAT pursuant to Section 101 of the Tax Code, as amended. prcd Very truly yours, EUFRACIO D. SANTOS Deputy Commissioner