Acti-Chem SA (Pty) Ltd v Commissioner for the South African Revenue Service (8540/2017)
Acti-Chem SA (Pty) Ltd v Commissioner for the South African Revenue Service (8540/2017) [2019] ZAKZPHC 58; 81 SATC 363 (15 August 2019)
The court held that entitlement to a rebate under item 306.07 of Schedule 3 to the Customs and Excise Act requires that the imported goods be used exclusively in the manufacture of polishes or creams within the industry, and that such manufacture must be performed by a rebate registrant. The mere manufacture of Quecolin from the imported goods does not qualify for the rebate, as Quecolin itself is not a polish or cream and is used for other purposes. Predominant use is insufficient; exclusive use for the prescribed purpose is required. The regulatory framework empowers the Commissioner to ver…
Source excerpt
- Customs And Excise Act
- Rebate Entitlement
- Interpretation Of Statutes
- Administrative Determination