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GARCIA VS. EXECUTIVE SECRETARY 211 SCRA 219 July 3, 1992 Feliciano, J.

: FACTS: The President issued an EO which imposed, across the board, including crude oil and other oil products, additional duty ad valorem. The Tariff Commission held public hearings on said EO and submitted a report to the President for consideration and appropriate action. The President, on the other hand issued an EO which levied a special duty of P0.95 per liter of imported crude oil and P1.00 per liter of imported oil products. ISSUE: Whether or not the President may issue an EO which is tantamount to enacting a bill in the nature of revenue-generating measures. RULING: The Court said that although the enactment of appropriation, revenue and tariff bills is within the province of the Legislative, it does not follow that EO in question, assuming they may be characterized as revenue measure are prohibited to the President, that they must be enacted instead by Congress. Section 28 of Article VI of the 1987 Constitution provides: The Congress may, by law authorize the President to fix tariff rates and other duties or imposts The relevant Congressional statute is the Tariff and Customs Code of the Philippines and Sections 104 and401, the pertinent provisions thereof.