Commissioner for Customs and Excise and Another v Kemtek Imaging Systems Ltd (1/98, 2/98) [1999] ZASCA 55 (6 September 1999)

Commissioner for Customs and Excise and Another v Kemtek Imaging Systems Ltd (1/98, 2/98) [1999] ZASCA 55 (6 September 1999)

The Supreme Court of Appeal held that the imported product, once processed, is a lithographic plate and thus falls under tariff heading 37.01 as a photographic plate. The absence of reference to plates in tariff heading 37.02, after their mention in 37.01, indicates that the legislature did not intend plate material in rolls to be classified as 'film in rolls'. The phrase 'in the flat' in tariff heading 37.01 qualifies only plates, not film. The court rejected the respondent's argument that the difference between the headings is merely the form of importation, finding instead that the headings distinguish between different products. The appeal was upheld, and the determination of the...

Citation
[1999] ZASCA 55
Parties
Appellant: Commissioner for Customs and Excise; Appellant: First Graphics (Proprietary) Limited; Respondent: Kemtek Imaging Systems Limited
Court
Supreme Court of Appeal
Jurisdiction
South Africa
Judgment Date
6 September 1999
Case Number
1/98, 2/98
Procedural Posture
Civil Appeal / Appeal From the Transvaal Provincial Division
Outcome
Appeal upheld with costs, including costs of two counsel. The order of the court a quo is set aside and replaced with an order dismissing the respondent's appeal with costs.
Judges
Van Heerden, Hefer, Howie, Scott, Streicher
Legal Topics
Customs and Excise Duties, Tariff Classification, Interpretation of Statutes, Harmonized System Nomenclature
Tax Law Commercial and Corporate Customs and Excise Duties Tariff Classification Interpretation of Statutes Harmonized System Nomenclature

Case Brief

Summary, issues, holding and outcome

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Parties

Commissioner for Customs and Excise

Appellant

First Graphics (Proprietary) Limited

Appellant

Kemtek Imaging Systems Limited

Respondent

Procedural Posture

Civil Appeal / Appeal From the Transvaal Provincial Division

Legal Issues

  1. 1 Whether imported rolls of photosensitised aluminium for lithographic plates should be classified under tariff heading 37.01 or 37.02 of Schedule 1 to the Customs and Excise Act.
  2. 2 Whether the phrase 'in the flat' in tariff heading 37.01 qualifies both plates and film, or only plates.
  3. 3 Whether the omission of 'plates' from tariff heading 37.02 indicates legislative intent to exclude plate material in rolls from that heading.

Ratio Decidendi

The Supreme Court of Appeal held that the imported product, once processed, is a lithographic plate and thus falls under tariff heading 37.01 as a photographic plate. The absence of reference to plates in tariff heading 37.02, after their mention in 37.01, indicates that the legislature did not intend plate material in rolls to be classified as 'film in rolls'. The phrase 'in the flat' in tariff heading 37.01 qualifies only plates, not film. The court rejected the respondent's argument that the difference between the headings is merely the form of importation, finding instead that the headings distinguish between different products. The appeal was upheld, and the determination of the...

Court Disposition

Appeal upheld with costs, including costs of two counsel. The order of the court a quo is set aside and replaced with an order dismissing the respondent's appeal with costs.

Orders

  • The appeal is upheld with costs, including the costs of two counsel.
  • The order of the court a quo is set aside.