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The petitioner, Republic Flour Mills, exported bran and pollard from the Philippines and was assessed wharfage dues by the Commissioner of Customs. The petitioner argued it was not liable for these dues as the products exported were wastes from imported wheat and no government or private wharves were used. The Court affirmed the tax assessment, finding that any product produced in the country, including wastes from imported materials, constitute "products of the Philippines" under the law and are therefore

Author

Christine Jungoy

Language

EN