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South Africa Case Law

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Tax Law [2007] ZASCA 100

Commissioner for the South African Revenue Service v Baking Tin (Pty) Ltd (431/06)

Commissioner for the South African Revenue Service v Baking Tin (Pty) Ltd (431/06) [2007] ZASCA 100; [2007] 4 All SA 1352 (SCA); 2007 (6) SA 545 (SCA); 69 SATC 220 (14 September 2007)

Court
Supreme Court of Appeal
Case number
431/06
Judges
Scott, Brand, Lewis, Maya, Mhlantla

The SCA held that imported aluminium containers were classifiable as hollowware for kitchen use. The importer’s intended use did not control tariff classification.

  • Customs Tariff Classification
  • Objective Characteristics
  • Anti Dumping Duty
  • Interpretation Of Statutes
  • Customs-tariff-classification
  • Objective-characteristics
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South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.