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South Africa Case Law

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Tax Law [2021] ZASCA 65

Commissioner for the South African Revenue Service v Toneleria Nacional RSA (Pty) Ltd (445/2020)

Commissioner for the South African Revenue Service v Toneleria Nacional RSA (Pty) Ltd (445/2020) [2021] ZASCA 65; [2021] 3 All SA 299 (SCA); 2021 (5) SA 68 (SCA); 83 SATC 42 (1 June 2021)

Court
Supreme Court of Appeal
Case number
445/2020
Judges
Navsa, Wallis, Mbatha, Rogers, Poyo-Dlwati

The SCA held that oak inserts used in wine maturation are not 'other coopers' products' under tariff heading 44.16 and upheld SARS’s classification.

  • Customs Classification
  • Tariff Headings
  • Interpretation Of Statutes
  • Harmonized System
  • Import Duties
  • Customs-classification
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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.