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South Africa Case Law

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Tax Law [2006] ZAWCHC 11

Baking Tin (Pty) Limited v Minister of Finance NO and Anothe (6067/05)

Baking Tin (Pty) Limited v Minister of Finance NO and Anothe (6067/05) [2006] ZAWCHC 11; [2007] 1 All SA 477 (C); 69 SATC 171 (22 March 2006)

Court
Western Cape High Court, Cape Town
Case number
6067/05
Judge
J G Foxcroft

The High Court held that disposable aluminium foil containers were not household articles or hollowware, but other aluminium articles, and thus duty free.

  • Customs Tariff Classification
  • Appeal Procedure Under Customs Act
  • Interpretation Of Statutory Headings
  • Customs-tariff-classification
  • Customs-and-excise-act
  • Tariff-heading-interpretation
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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.