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South Africa Case Law

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Tax Law [2024] ZASCA 158

Commissioner for the South African Revenue Service v Diageo SA (Pty) Ltd (1063/2023)

Commissioner for the South African Revenue Service v Diageo SA (Pty) Ltd (1063/2023) [2024] ZASCA 158; [2025] 1 All SA 299 (SCA) (15 November 2024)

Court
Supreme Court of Appeal
Case number
1063/2023
Judges
Mocumie, Schippers, Smith, Coppin, Mantame

The SCA held that “non-alcoholic” in Note 4(b) means no alcohol, not a negligible amount. Cape Velvet Cream Original was classified under 2208.70.22.

  • Customs And Excise Act
  • Tariff Classification
  • Interpretation Of Statutes
  • Excise Duty
  • Harmonized System
  • De Minimis Principle
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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.