CTA Case No. 3074 (Decision)

REPUBLIC OF THE PHILIP PI NES COURT OF TAX APPEALS QUEZON CITY P.I. MANUFACTURING, INC . , F'eti t.i.onE);- ~ C.T.A. CASE NO. 3074 THE ACTING COMMISSIONER OF INTERNAL REVENUE, ~< ~�- �~�� ..... ..... ��-� ��-� ..... F(e ~:; poncl r:!nt. ..... ...~ ..... ~< DEC I I DN In .its lettel'- o �f F~ (7~ br�u.ai'" Y 4, 1 C?E30 to . r-E-?spond!ent Comm i s~:; .i. onE! r- o 'f Int e rn al Re ve nue, pet.i. tiorlC'! I'.. P. I. Manu-facturing, Incorporated, r eques ted for t he ref und or tax credit of the total amount of P38,386.00 r-e pi'. (=!"iE~ nt: ing allegE'd e;-:cc:!ss ~':\ nCE~ ~5c:-\les t~-'\:�:(;:~:; pai d by it on its importations of ena melling quality co ld - ro ll ed sheets to be us ed in the manufacture of household ap ~ liances such as gas range, f.~ 1ec tr-.i.c ~ange, ga s stove and e n ame ll ed war-e s. Since no action was tak e n seasonably by res pondent on its c laim 'for tax refund/credit, petition er- filed the

DECISION CTA CASE NO . 3074 ....:J.. ..i. n ':=;t -::.lr li.. j:''F~ -I:. :i . t:..io ll 'fur�� l'� r, vir~hl fn1�.. I'' ('Cuv,.:�~ l'"')' u �f l... l.lc~ ~=:;;,"ic:l ,.._,.7 J '?FlO., ,�: .. / :1 pI'" C c; \:-' ll 'f.c..:d ;. :.i. �( . .:�:l. r)r: ('" .:.\ !.-� �=;; I". I\ i .\ 'l". :: ~�~ .i 1.�. h p 1� .i l"l C:: :i.. j.'F:\ J u �f �r i.. c: (�~ ;::, 'l". V.i l"'tUE' of J n d 1. .1. ~::; t �. 1'.. .i. '"' :1 F' :.':�' ._..;�:��, :� '/ / �.�.; ,. (')(') U ! 'l \' i:\ t. :i_Cll..l. ~:; �i.illj )()I . 1:.. l. �i... i. r 11"1c:, 0 f C. U J. r:l r�u ]. J E~ d ~::;. 'l".�.:�' F�' J. �:;�; h (- ' ;-:� 1. �.":; 0 'f F~ ll i-\ tn t'.'-�~ J. J. :.i.n fJ r~l \.\ .:.:�. J. :.i.. +.)-' ( F: :�~ h .i. b :i. t. �::; f-'l �� ::=;;..... ,':1, ~ r: .. .:::; .... , f-~- �(,� . ':l !1 r:-~ -��?' . .. =�-~, ' ( ., ... /_, i) , T) n-. ~=�, .... ,.,, ' r.�� '_j _.'_''. .--, ... . D ��:!' :�.\. :� ~~� .. �1 ., �:'.\. ' !; f" ���� ~~} ... ~�-" ~I F :� ,, :� r: ��. :�: :�'�' :� r:. � '1- ._.., :� r�... .~, . .h . r-: �":' ���} .. r. � �f, � ._,' , u . .11. ��<-) , c; ... fl-. �1:.., , F~ . .. ~-:�_l ����� (:.\ ~~ I 1... � :,, :� II � 11.���� t:\ , 1��1� � ~::; ..... '"'� , H� .. {, ..... ,-.-,, , I��I� ..�6 ��� b ) I�-..;.,:~ " -~ F.. X I �I.I C: IT. ..' (J[-\: ..... 1\i.CJ . . . l?.C: �- 0~56) F' :.)0 :� 7 1 :::; � 00 DC-..� 06~5) J.:':i ���� :.? cB--��6.1.. su:?ll D c:P -� 6 .1. ~.'3H ::�:: o A , ~:; !f.!l. � 0 0

DECISION - CTA CASE NO. 3074 E: CB --7 :::: 70"7 .1 .11.1-, 11. ;~ � 00 F CB-73:::.9 1 1 (3 CB -�� 7 9 1.1-!.~6 6 ~.5 4 , J.~2~3 "00 H CR ��-6 T.2938 ~::. II In its ,., , . ., 1 9 79 to .,::.,1::. !t t. h c?. t. h 13.' n t�i :\. n .is t r� y n f F j_ n ;,:;. n c f,~ ( E ;.( h .i. b .i t. (..~ ��- 3 , p p � 8 �- 9 , C:Tf.l F\E~ cor�� ci) , p c:-:~t.it i. CJn c:o~ r�� , th,~ o ui;Jh i t ~; E:-(ec: ut. ivE) Vice -� ,-�~-:" qu ~? st. e d t. IJ ,':\ t. i t s i mp or- t .=:\ t.:i.o n �:; o f co ld ,,. o 1 1eel S t. PC-'.? 1 s h r~ E! t s; q u,':\ l .i. ty .i r1 t he? ma. n u f ac t ur��e of h o u se ho l d 2p pl .i.a n c?s s u ch as s toves and r- a n g e s b e d u ty r- "' t e C) �f .1.0% und e r�� a i~ 30% under- no l �ic;)t:\d .i 7:::: . l ::~:--- � {.'] ���-�1 .in~'" tr.:-.�.:\c:l of T '" r� i �f f Hl?.<:~ d i n c;J 7 ~:;" .1. ~~; �� (J�����2 !I t.o Cu st om -::; C:i. r�c: ul a r- 1\! n. 7 � ��� 79 :, cJn t l� t '-~ (;J I' �o u rlcl s; s t. .-~ t. E-! d i n s a id ex h i b i t A -� 3, to wit: lII ) Th e:\ t \--\11? ar- e a b o na fid e manuf a ctu r er- of h m ..IS I:-! h o l d a ppl ian c e as ev iden c ed by the i'\ t l: i:' C h ~:=~ cl ce r t i f i catio n fr o m the Bo a r-d of In ves tm e n t s (BOI) s t at ing a mo ng other s that o ur NORTHE RN HILL e l ec tric range, gas r-ange with / wi t hout e l ec tr-i c pla t e r electric and ~.Ji::lS stovE�s a n~ qualified as "locally m<::\ n u f ac: tu r�E:� c:l pr�cJduc: t s" Ltnd t? r Sec: t ion l97 C)f t .h f.' Na t i onal In tt:.o r-r1a l. nevenue Code a s c:\m E ,cle d by F'D -� .1.358 .:\nd implemented by Reve nue Regulation No . 7279; -r,. 11 ~? ) .,c:l t:. t-\1(~ a ,,.. e <:l h cl J. cf r.-? r CJ�t= C e ~�- t i 'f .i. c a t. e f r.. cJm b n t: h t h E! Ta r� j_ -F f CD mm :i.s~:; i O il e":\ n d t he defunct.

DECISION CTA CASE NO . 3074 ..... Lj. N2tion2l Economic Council c~rtifying t h at wP arc a bona fide manufacturer of enamelling quality cold rolled steel sheets at�. a lm'-lE'r � r� ate o�f duty ~'-lhl'?l"l E:~:.CJ. No. 336 ,,.~n.~"' ~::.;t.ill in l2f�fc�c:t <::\':> rr1entio n t:~d i.n t h e above-subject CTC No. 7-79; � � ~~:) Thi::\t our� impo r'- tat :i.or �l of E?na me l linr.J quc.'l. l i ty cold rolled s t ee l sheets were also c: 1 ,:;~. ~:;s; i f .i. Pd un de1~�- T i::\r� :i. f �f Hl:?C:'\d in g No. T':." .1.::'!; ..... ()---;,:~ nt :1.0% ,;,1d v<:\lD I'"Pm whe n t h e~ t h e n ,�,,c: t.i.n(J Comm.i. ss; .i.onc:.~r- ni' Cu ~�� to ms Fio l i':l.ndo G. r3r::~oU. n.::~ i s~:; ued Cu s t om "; Ti:H" i f f Cir�c: ula1~� No. 69 .. �74 q r"i:.tn tinq <�> 1 m'\l(�~r- r-a te of du t.y o f <'~l .ldmell:i.nq q u ,;,\ l i.ty c:olcl l'�ol l ed st.r~el ~; h e~ts b2sed on t h e rec:ommendatjon o f the Iron and S 1.-.E~r-,~ l 0.u t�.l1 n r� :.i. t. y-�.. BcJi,~. l"- c:l n f I 1'1 ves t.mE'Il t. ~:; ( I SA-- BDTi; ''4) Thc~�i� WE' i ~l'l'2 :.i.n ti� IE�~ ~':; i':trnP J. .i. ne o�f Industr- y with that of Technogas ( Ph il s. ) 1��1t:l! 'l'��' f ,::~c:: t.1.t r- :i.. r1g Cor- po r� ,:�,1 t ion i::\n d P h i 1 i pp i n f: (0f.'' p J. .i..::'\. n c: E' Cor'�pu r�- ,::~, t ion ( F'H I I .ACCJn) t:\ nd J:�. h r�:' r E~ f o , .. e s hnu l d i:'\ J. <=.;;o hr-.=> c UVE.' I'" E.'ri b y t h e '''' l.l h.:i c:c t Cu�3 tnm'::; T <'.\ r- :i. 'f' f C .i r.. c: 1��1.1 i'.l. r� NCJ . 7--7 9. '' 4. 1. Jr �1\:lr�:' t'" d E:\ t�.E.' of Oc t:.CJ hf�' t�� :? ;=:i, J.. 979, t hP Bo<::1 r.. d P . I . 1'1 .:~.nufi:.\c:l'.ut��:i.nr;J~ Inc. i.~:; .;,, bon,::\f.i.de manufe:'\ct. u r�e r� of household r.:~ppliancec;; t:\nc:l tha �l". i t '' ha d the sa. rn e line of activity wit h t h at of Tec:hn ogas ( P h i l i ppine s ) Manufacturing Corporation and Phi l ippin e Appli an ce ( PH I L.. r~COR ) previous l y and si n c::e o u r l oca l sup p l i e r is n ot yet i n a p o s i t i on to produce ecCJ n omic:al l y t h e enamelling q u a l i t y c ol d- I'"CJ l led ~5 h f':.�ets �fDI'" h ousf"hold n2ft�i.gG~r-a tors; a n d s tov e

DECIS ION CTA CASE NO . - 74 E' UT Clp :i.l l �i.tlll tllD.t I:.II F' � t i:.\ i''' :i. �f f <l l..t l:�. y <J r�� i.\ ll t.c�:~ d :1: nc." " , E:\nd thu<:;; t i lE~ c:lu.t: y to nf c:old r n l lt~cl C.l'f pc, t:i. t.i.on c~r� ~;c. i lDl.t 1 cl �?::::: . J.::~:� ��� {'t �����.l.. ([~;< hihoi .!.: i~� ::' i::lnd {'t� ��:.? ���i-:1~ p . 7!, CT'(.) F;:E~c::orc:l~:; ). un the Lh r:~ p ,,.. E~ f c� r .....r 1�1�. :.i. t.\ l 1. 0 i~ i 6:\.( ''"' :\ �:::: �':.\ I I I I J. .!. ;::- i.\1:�.1:1. F' r'F' -1- :.i.. �I� :i. I.Jn I? I' . F\cc: <::II' cl ) .~ :l:!lC .. (F::;< I1 :i!1.ii.� (1 ���1. '.ll l tl t,���� t ���-.::1., p. f:-, !, CTf\ Appe ll at~ Division a writt e n claim F'~)l3, ::::G6. UO, C: Up :.i.. f-?S of of f :i.c::i<~ l r� pcci p t :<:; o t: h E' F" docume n ts (Ex hi bit A~ p p . 3-.1.~, C T A Record ) .

CECISIC!t-! CTA CASE NO . 3 07 1 I r.') --~ i"'n , 1 ! -1.. I ' ::.,.,.. i 1c !. : :i__ t:. i ut 1 f 1 ' 1 ,-(-~' � �i.c: v-� fn t�.. _j 1. .1....:1.i.e: :i.t.\ l ! I' T. , F'l'l t�. i.. t_ J. I : d t u l.h ., !'"<=-' �f 1.1.11 <I (~1 I'" t;:, ;-~ c :���:�, c:l::.. 1-. .:�,: �,:; ,.., J ,., ., �1- <':1.;; �' ., ( 11. 'I ' ' ,..J I.I_�i. �:o ��"�l:.~. p� -�-t..i. .i.r:lll\"'1 ' ,.. t J i>..i.rn f r�r.. r.. r-:,�fu ncl CH " ,., f t.hf':' "'I .->1!\ C.!' r:�:::; n . '::n b. oo Ol'l !.rn pn1 ..., _,., 1. 1 '� ,.,, r>f 1'1\'.'f'H :l .1. .in ~.;;~ �.:1u .�.�l '�.�}� :; I I " .' (�' I ' :~ r !:__,_, ' I. �. l i t' I l , '; ' _I .. �:; 1-: �.:. i .F'fnf' 'I) -1; !Jf fll �': l::,,�,r::l ... u.p ; l."l ' , i_ �, r .-, i c l Ptl.l r�::'.U of 1.. � �-~ _;_ r -: ~''' i �' 11 ..~ ! I ( �i. m r-" I ".i ( l . , \ I I I rl F-' I' T,,~ I" ..� f f II; ! ��\ :1 ' I I j') ' !l .. I (' '!H� l P I '()� -~ ,-, r! 1. I )i " ,:}_ j r:: f ( l �:::;() �/: d(' l I i I, I, 1. ., I ' ; !� � , _' I:f ,, T J. t ' j f f I .I'' I i : ' I !. ., ( I .'I I '. ' I ., '� : I ( �J "I ' �'�'- il ,. \; i.i. 'I.'( l �-~ rn I ( ,__! ~-- �� (lfll" dl. 1:. )' I I ..:'.\.("! vf'"' !-( �. l-_1' 1-,l'>' r.H t l .. i__ l_j,IJr\f'~l� ., :�.\II 1'1 l"'':j i:":U�::; 1:-. ., t 1. I 1~-.-� 1. <.~ 11c1C:".l c: n s c: on c urn i. t . t i.:\ n �1:�. J ':1 ~� �l:�. hp ,:::\ dV<'\f'lC:: E' 1'- ..._,._ ",�.. 1- J ,�-:,_~::; c� d (Jil ~::; uc:h Cl '�! f'�' I .. �:; 'L i:\ t .r-:�ri flli.\ I'" k n d -- l..lj..1 lancled a;_ 1

DECISION CTA CASE NO . 3074 1:.: he mD. t:c-: ,... :\. <�~. J. f a.c: 1:�. ''" ~:; t,::\ t.E' c:l '" hn vr-::� " t-�,:='�::; pon r! c:'l"l "\�. !::; :i.1n p 1 y ~; t.t hrn .i. t t c:?r:l L h :i.s c: :.\ <=:;r:~ f or � d c~c :i. !::; .i. on on pl c:,":l.d il lg~�:; ;.:~ftr:~ r pot.i t.:i.nnc.'r� h C.iS Dl..\I''F' <'.'.t .l o f (p. l::? J.. , CT{l I' ' C:!C:CJI '� cj ~;::" ) f nt��� j t.td <J rpr:,�n t em t. hE:' p 1. (c: i:;'\ c:l .i. t�l ~�1 c.:; \'.1 :i. t�. hut.t '1:: o �f f E~ ,,.. 5. n q p r� o o 'f' t.u Lh c�' �l.: t�� ul.: l � r:J �f Ill (:\ t f:.' I' � .i. i:\ 1 i':\ I l r I .,::\ ll. c'�J<:~t� .i C\ 1'1'�: r >f t~ l E! o pposing f:>t:>. r� t. y!, i':\ l 'l r:l t.:rJ r �f���::;t 1�1:i. ::: mu�l ..i.u n fu;�� j t.tdgmE'nt: o n th<:�?<::.;e :'.1. J J f:''q.:�:\ �I .i.n! ,e; .:..1. !. r ~ 11 l .r ., <. J(:: �1". 1�1 (�' ,.� t..., :i 1: 11 =~ 1.1 c 11 o �f 1�1:i. ,,; u 1,.,.,n ;:~ ~.;; i\ r �c:: <.\>.!in:i.l . l:r ��:l'' 7h F'hi.l � .1.1.~.i), r (:'~�'; p or 1t:iF' f'l 'l. rTl i':\ '>; hE:' l'l(J 1:: q t.t F}S �l: in n i. n g ~;;I~' r� i o t.t <:; 1 y f.1r ~ 'l"..i. Li u n c~ I"" <;: r:'! n 'l .:i. '1:: 1 E' Ill r�:' r1 t t u :i. t <::; c:: l <:1 :i. rn for- More so w hen the evi d ence l'li �l :.i.c h t.'>~t:\S not d.i. s.; putE!d by t'" C?spon den t., <�; t.t f f :i. e: iE'f'l t : J y 1;?~:; t,:.\I:J J. .i. s h Pd p F' t.i. t: ior1Pr�' ~:; r� i.g ht.: to the f"'anag e rnen t and Cc'.J I'' POI'" d t. :i. Of l () �f Ir1t.e 1'" nal 8 . ') ,_ ~..,

DECISi fJ N -� CTA CASE NO . 3074 ����� E~ ..... '(�..', ...r�:~ Y ,, _r� c! 1 r~y �: L.td. nf I n t .E' ,,. n ,::\ 1 R~ve nu e, CTA Ca se No. 393 4, Novmmbor 11, 1987 . ) 0t a n y ~at e, t h o ba s i s of p~titinne~ 's c l ai m fo~ 1'1 C) t . S h D I"l�. of ~:; uppor.. t. n <::; 1.1 f f :i. c :i.. c n t J y f'~ s t i::\ b 1 .i ~;; h f~�) c:l by I�)("! t .:.i. -1. . i on r-:~ r � :: F' r�r.��~:; .i cl r:�n t. :i. i':\ l ::::;4, 1,'-lh .i.ch W i::\S p r �o m1...1. l ~} <':\ tr:c:l �.J n (Jc: t :o h(:::�r�.. ?7 :� .l '7'7?, hc::c:a.rn !~ E'f �fr-:!c t.i ve 30 di�:'�Y='-� ,=,\ f -l::r:-: ,... :.:.; t.tc: h pr-omu J. c.Ji:l. t. i u n. t3c-�c:. �l.:i. o n 10 11. h<'~C: am!~ T.=:\t" :i. 'f f I�IF!:.:\c:l:.i.. nq 1\lu. 7::::; � .1. :~. c:,�l. :o~.l�. c~:~ :� ~::; t� 'f'~r"t�. :; ::~nd [ ' l.,:x"l:.c'~:;, u �f :i.r�u n ur ~'tl'~C"! l ( ) ,, 1 Jil LUi�Oit.(�:!c 1~ J... () r��t..i.c: J.r'~S n o t i.. nc::lr .rcl c~d .i r1 subhea ding A-2 h eruof . a d v alo~em 10% Cold- ~ o l le d black ~::; hr:?c:> t s c Cu ::; t:D rn~; .i. I'"CU 1 <�'It" No " 7 ..�.. 79 ( E:.:.; h n A��4 ) s ta t.F:S t h f: r� at.i.un <::\ l r? �fot�.. �,:; uhjE�ct.inq cCJld �-� r'.. n l l ed sheE�t~; s u.c h C."\S tho<c.;t:::> :i. n thE) a pplidn ce industry to t h e pre f e~en ti a l ~ate of 10% ~3D.:i. cl Ci n : u1 a r.. No . '7-- '79~

DEC I SION CTA CAS E NO . 3074 q t .to l. ~c d t:. h r-~ I''( :1 .i..n <::1 �:=; �r L' 1 1 or..'>/ ~:; ; '' J !.'. ,�,:\pi::I C dl" �.i. ll (j t i l ,�.\ t t�.h ;"' C: i! C:\I 'liJ t'' h!���u t.I.IJh'i:.~ I:Jy r::::<e c: u t�. :i.. V L' CJ l'.. c:i E' r � i'k' , l l.~\f.:) :: i ""' �r ,.,_ r .. :\. �f f He~ '.HI :i.r1 I] l\lo � ;;r::=:; ,. J ::::. () .. ::? r� (" illn vc cl _. t-.l'l r:�� I"" �r")V.l. ~=:: :i. on �f or� <':\ p 1.. c~ f C' r.. r:~ 1 �1 t :L''�'- 1. t: t" i..., c-~ i�:\ n cl p ,... r)V id E'<�, tw u r-,�:~. Lr~~; for� d :i.�f �f(�., r �c: n-1:�. c::urnrn o c!.i . t .i..E~:; tt l f..! , --,~, t�.c2 a. r,pli c:: dhl P I.:. D l:. hf? c urnrnu cl :i.. t�.y .i 11V () 1 v c'! cl ~-:; hu t.t J. d h e: ''�' p n l i ,:;~cl , 11 T h u ~=:; ~ <=;,o\ .i. cl C t .l.~"; tnrn�;; Ta , .. i f �f C .i. I""C ll. J �':\ ,... quo t('?�: .-, f ur- t hl21' nc: t-.:i.nq 1'1in .i. . l c 1� F' i n F\od :,:~ , .J I' ' wh.i.c:l1 " J r1 t~ h i. c,=: c:r) !"lll f'C:: t� i u 1�1 :1 t.�\ . �IIi::'. y h c0 l"" (:�~c <:'l l. l E-"d .i.n t h e:' t .l l,�:'.l.t. 1.�:!1 r:~ !'� 1..1. !i11q nf t .l 1.i.< l'!.:i.,�li �::;l.!� . ./ .'�). f u i ����:' �::c:i.l. :i. d T F~C: ,. ,,.., O~J i::\ �::; C' ,� 1. c;c~ \'>!.'.\ ~::; r P I '! cl (.'�' !'" Cd :! .n J. inc-~ \"J:i_ L I I i .1'1 c r:) p j l"l .i. ()II r1 f �1.. ill'�' r I'. em �..'.1' I cl s t E' e 1 {.'!t.ll. ll� .JI . i . t y�� Bu :~~.~ -d nf l l l vr:� �=;L m r�l l'l::�; ( J~:;n-- BUJ ) U1 ,::~t l:. i ;r:~ J t�c...�.\ J d p p J. :i.i:\l"li :E' i:\fH j t�~i i.!"C' �i!!ciU~:; tr �y dc:~,:;G"'I'" VC'~ LC' I �, t-.:i.l ll..l.l.: rl p~'uh,~c: t .:inll :i. n -l:.h c� f c�r� m of <�'\ lCJV�ICI'.. ,=:~d v ._, J n l "("'ifl ...-1u. ! y u �f .�1 U /', C'll oi.m p 1�1 r -t�c>cl r:: o 1 d r �o 1 1 !2 d .,., 1 ,1:-~r~l:�.""' F~ ntll l' i H:' n o . l.t �:.1 ,., .f l! hi(>~:; t�. m c:~rd�. ~::; �"\ l 'ld t . hc:' t T ,,~ ,... i. f f r ;c mm :i. ~=:;�:�:; 'L ()!I !I :i. fl t-. !'lf"' i I ' I' ~�:; I )l:�' C �i VC~ 1. c t~ t rc I"'S", ,�.\ i') f :) V�..., I! ( :1 1 t-. ;i f'\ ! H�~f'i ~: c; i:'..�.i ]. l. iJ F' J :i. C'JC t h i�:\ l . t h e: 1 o r:: iJ J. �i ! ! d\.1...:-1:.!';' .i c:; :� 1u t y�r:-~� 1� .i.!l .. !'1\l'�.. i ! . i U\1 t�.o ilt"'Oc:IU C: F~ i ' '(' U ll >"\ frl .i. ,-� .:,, l 1. '/ 'I�. il L ' ITL.\!1'\f'' J J. i. I H.J �f ll .\.:1 '! :i. t~ y C U J c:l !"0 1 J f'!d c:: h c-~ 1��' J.-y. f o i i 11"1\ \ ~c;C�:'IID 1 d n .' f ,.. _.;_q C I ~.\ t o! " <,:_; i�HF:I s t.ovc flli:\!' 1\.\ f i.u�: 'l.t.t I"F' I :~ .. " f, Ju.nr::l .i l l DDJ to thE? "The-? .i.. ntc,:�nt.i..nn uf F'.D. ~>1� 2.s ,:~rnEmd<~d by i'::: ;-(E.'C IJ �l-.oi.V P. CJ i" C:I t -? 1'" 1\10 , 'J-56 ~:; � .1975 .i S to g r ant p u <;; �t: �- o IJL~ r� <3. t .i.V l ? t. ,"' r- i f f p 1��u t E!C t .i or1 t o t.hc0 1oc a J. i. n r! t .t "i t �. ,.� y u 'f c o 1 d .... ,... o 1 l. E' c:i <::� t P ~? 1 p r� o cf u c t s as C) ,,.. j_f~] :i.I I "''� l l y F' fll i::J 0 c:l .i. '" c:! 1...\ II ci e I'" E :< e c: u t i. v e fJ I~ d (0 r� l\l0 n ::~;~::; s .<::; " l 9 '7 .l n Cnn c:; i. c:l C" r �in (] t: ,. ,,,~ t t. hE~ 1 CJC <:~]. !11 <:'.q t.\ �f.:�.\. r-: -1.'.1..\r �':0 1'" :i. c:; not i r1 ,~\ f:'D'5 :i. t .i. on y<::" t to

DECISION -- CTA CASE NO. 3074 0 .1.. 0C: Clll r:lfii :.i.. r: i) J :l '/ r:II,.T Jci UC C0 ('~ll Dm>:::: J. l :. r-1 C) q Ll i.\ 1 i l�. '/ C U l d ��� -r : ��o l :!. C!d ::�, ! lC(':' t�. '" !I t �. h e! nu,::\ ,.��� cl 0 I I) �/[~ -:;.. t :rnC'fl t: ~::; hi::\ ~::; t hr:~ up:.i. 11:.i n r-1 t.l'li::\t�. t:hr:~ r.. i." l.:c�? o f t:. aT:i. 7' f duty CJr �;:u l t.:E�~cl to Te e: hrl CJ(J ,.,.<;; ( F'h :i. 1 ~;;" ) i"i t.l.n '��' f D.C: tl.ll ' :i. n q Cu , .. r'u ,,. "-' t: :i. on ':, ll iOll l. <:; ! �.i.. JJ <:1 ppl y tu r:. I�IJI . (1CUh:,� � in CJ c:: 1.' o:-:~ l.J C' r � pl ..�r-:~�fc'rc'lit�.i ;, ,. l l'.. i:l.l:.c c.1f dt .t t:y \:lt �l c~n:.1.mcl l :\.nq qu.� .\ l:i.t.y c:ulcl-... C'l�1j uyc~d by ( F'hi.l ~'-'� .. ) i:J.rlr:i F' I I . :t .i. p j.) .i.l I c~ (l r)p 1 i. i':\ II c: E' u 1. �. l 0 j;, ( , , .l + '>' ' {\ �: uf duty i rn pn I' t ..:::l. t :\. u n ~,, o 'f .i.. H1pr 1r � i i�.>. �[ . i.�:::n 1 I--�?~ J ........, .... <'~:> T ���� -<f. ~ I ����II���� <J., I --�!5~ J /.,. .;.� l ����h��.:.:' i'< I �� !'5���! J) .. h r-:~ t pc.\ 1'.. :i. E~';:; {J.I�'"E' ! I u 1'. i n cl j .. p1..1.tc~ o n t h e c::um pu. t;:,, 1:�. :i.. u1 1 u 'f t hE! i:" cl V.':.'\r1 c: ~:.~ ~:; {:;l. 1r::<.:; t .<:\ ;< p a. .i. d !' <:1 nd in r� E~~:;; pond <::!n t Cornm.i. s-,!c'i ion('." r� of In t.e r.. n i:.'\ J in f '''' vo r � o f 20

DECISION -- CT A CASE NO. 3074 .l J r��::':,f:], :~�;[)(,, ('")(.) l''i'c� pt�� c-::~:;t;~' l l 1:�. �.i. l' lC! uv�c� t�� p ,� !. .t.d ::.\c.i �..-.:�:\ ltC:( �' ~:;<":\ l \'!~:; tn.:-: " !\! L' C: CJ <;:; i.--. -:�:; , l-<JE CONCUR: -r.a�,~-J/--- c,. POAOUIN r, ,,; ::; '�'': .i _.., 1- r:- .r,__,d q c CE RT I F I CAT I 0 N l h c t�r:�hy c::r:~t�� t-.i �fy� th i'\l. t: i�l.i.~::; dcr::: .i �:,,.inn t�-!a.~::; t"E~a.chc�d t i'.l. f t�.F~ !'" cl \ .l C' c:: D l 'l c::; t_,\ J. L i.:\ t _i, ()!'l i':\fllUI'l q t. h u fll{2fll LlC:~ r- ~:; fJ �f t.l ' t C:~ Cu t.\ I'" 1 i:l ;-: .i I 1 V-ii. t h f:3e.C:: -1::. :i. Urt (-'t t-� t i. c:: 1 ('" 1./ I T I u f t-.h F' C u n �:c; t�. i t u -1:: i. n n , r:� t-�c,s.i. .. C' r11. ' I' '- D f f ,~,1. ;-: (.) p p e. a 1 <::;