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South Africa Case Law

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Tax Law [2020] ZAGPPHC 143

HMT Projects (Pty) Ltd v Commissioner South African Revenue Service (7215/2018)

HMT Projects (Pty) Ltd v Commissioner South African Revenue Service (7215/2018) [2020] ZAGPPHC 143 (14 April 2020)

Court
North Gauteng High Court, Pretoria
Case number
7215/2018
Judge
Davis

The court dismissed a tariff appeal, holding that seamless carbon steel pipes certified to API 5L were line pipes classifiable under tariff heading 7304.19.

  • Customs And Excise
  • Tariff Classification
  • Objective Characteristics
  • Dual Certification
  • Interpretation Of Tariff Headings
  • Customs-and-excise
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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.