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South Africa Case Law

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Tax Law [2017] ZAGPPHC 878

Mustek Limited v South African Revenue Services (67269/15)

Mustek Limited v South African Revenue Services (67269/15) [2017] ZAGPPHC 878 (20 April 2017)

Court
North Gauteng High Court, Pretoria
Case number
67269/15
Judge
Ranchod

The High Court set aside SARS’s tariff ruling and held that Mustek’s H2159 bare bone base model is classifiable as a computer part under tariff heading 8473.30.

  • Customs Tariff Classification
  • Parts And Accessories Definition
  • Interpretation Of Harmonized System
  • Automatic Data Processing Machines
  • Customs-tariff-classification
  • Harmonized-system-interpretation
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Tax Law [1985] ZASCA 87

International Business Machines South Africa (Pty) Ltd. v Commisioner for Customs and Excise (468/83)

International Business Machines South Africa (Pty) Ltd. v Commisioner for Customs and Excise (468/83) [1985] ZASCA 87; [1985] 2 All SA 596 (A) (19 September 1985)

Court
Supreme Court of Appeal
Case number
468/83
Judges
Kotzé, Miller, Botha, Galgut, Nicholas

The court held that the IBM 3624 ATM was classifiable under tariff heading 84.53.10 as part of an automatic data processing system, not as an office machine.

  • Customs Tariff Classification
  • Interpretation Of Tariff Headings
  • Automatic Data Processing Machines
  • Office Machines
  • Refund Of Customs Duty
  • Customs-tariff-classification
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About this LexChat collection

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.