Durban NorthTurf (Pty) Ltd v Commissioner of the South African Revenue Services (4355/2008) [2010] ZAKZPHC 45; 2011 (2) SA 347 (KZP) ; [2011] 1 All SA 525 (KZP); 73 SATC 349 (31 August 2010)

Durban NorthTurf (Pty) Ltd v Commissioner of the South African Revenue Services (4355/2008) [2010] ZAKZPHC 45; 2011 (2) SA 347 (KZP) ; [2011] 1 All SA 525 (KZP); 73 SATC 349 (31 August 2010)

The court held that Poligras 2000 is not a carpet or textile floor covering as contemplated by tariff heading 57.03 and sub-heading 5703.30. Its essential characteristics, including synthetic grass with embedded white lines and tracks, and its principal function as an artificial playing surface for hockey, distinguish it from a carpet. Expert evidence established that artificial turf is essential for modern hockey and facilitates the technical skills required for the sport. The court found that Poligras 2000 is sporting equipment within the meaning of tariff heading 95.06 and sub-heading 9506.99. The respondent's determination was set aside, and the goods were ordered to be classified...

Citation
[2010] ZAKZPHC 45
Parties
Applicant: Durban North Turf (Pty) Ltd; Respondent: Commissioner of the South African Revenue Services
Court
Kwazulu-Natal High Court, Pietermaritzburg
Jurisdiction
South Africa
Judgment Date
31 August 2010
Case Number
4355/2008
Procedural Posture
Civil Appeal / Appeal Against Tariff Classification Determination
Outcome
Appeal upheld. The respondent's determination is set aside. The goods are to be classified under tariff heading 95.06 and sub-heading 9506.99.
Judges
Madondo
Legal Topics
Customs and Excise Act, Tariff Classification, Interpretation of Harmonized System, Sporting Equipment Imports
Tax Law Commercial and Corporate Customs and Excise Act Tariff Classification Interpretation of Harmonized System Sporting Equipment Imports

Case Brief

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Parties

Durban North Turf (Pty) Ltd

Applicant

Commissioner of the South African Revenue Services

Respondent

Procedural Posture

Civil Appeal / Appeal Against Tariff Classification Determination

Legal Issues

  1. 1 Whether Poligras 2000 synthetic turf is classifiable as a carpet or textile floor covering under tariff heading 57.03 or as sporting equipment under tariff heading 95.06.
  2. 2 Whether the essential characteristics and principal function of Poligras 2000 justify its classification as sporting equipment.

Ratio Decidendi

The court held that Poligras 2000 is not a carpet or textile floor covering as contemplated by tariff heading 57.03 and sub-heading 5703.30. Its essential characteristics, including synthetic grass with embedded white lines and tracks, and its principal function as an artificial playing surface for hockey, distinguish it from a carpet. Expert evidence established that artificial turf is essential for modern hockey and facilitates the technical skills required for the sport. The court found that Poligras 2000 is sporting equipment within the meaning of tariff heading 95.06 and sub-heading 9506.99. The respondent's determination was set aside, and the goods were ordered to be classified...

Court Disposition

Appeal upheld. The respondent's determination is set aside. The goods are to be classified under tariff heading 95.06 and sub-heading 9506.99.

Orders

  • The appeal against the respondent's determination dated 21 December 2005 is upheld.
  • Poligras 2000 imported by the applicant is to be classified under tariff heading 95.06 and sub-heading 9506.99.