Commissioner vs Marina Sales FINAL DIGEST.docx

Vcrc modified its earlier ruling and classified

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VCRC modified its earlier ruling and classified Marinas Importations under Tariff Heading H.S. 2009 19 00 at 7% duty rate, H.S. 2009.80 00 at 7% duty rate and H.S. 2009.90 00 at 10% duty rate. Marina, then, interposed a petition for review before the CTA.
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CLAUDINE L. SUMALINOG LLB-3 TAXATION II Court of Tax Appeals: The CTA Second Division ruled in favor of Marina holding that its importations should fall under Tariff Heading H.S. 2106.90 10 because the importations were raw materials used for the manufacture of its Sunquick products, not ready-to-drink juice concentrates as argued by the Commissioner. The Commissioner filed a petition for review before the CTA-En Banc. CTA En Banc: The CTA En Banc dismissed the petition stating that petitioner Commissioner failed to file before the Second Division the required Motion for Reconsideration before elevating his case to the CTA En Banc per Section 1, Rule 8 of the Revised Rules of the Court of Tax Appeals. The CTA En Banc also noted that according to jurisprudence, a Motion for Reconsideration is mandatory as a precondition to the filing of a Petition for Review under Rule 43 of the Rules of Court. The Commissioner filed a motion for reconsideration but it was denied by the CTA En Banc.
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