Distell Ltd v Commissioner for the South African Revenue Services (526/2011)
Distell Ltd v Commissioner for the South African Revenue Services (526/2011) [2012] ZASCA 88; 2012 (5) SA 450 (SCA); 74 SATC 272 (31 May 2012)
The court held that the beverages produced by Distell, after undergoing a stripping process that removes flavour and aroma, and subsequent fortification with cane spirits, sweeteners, flavourants, and colourants, lose their essential vinous character. Expert evidence established that the stripped wine is neutral and does not contribute to the organoleptic properties of the final products. The essential character of the beverages is determined by the spirits, not the wine. The products do not qualify as wine, vermouth, or mixtures of fermented and non-alcoholic beverages under tariff headings…
Source excerpt
- Customs And Excise Duty
- Tariff Classification
- Harmonised System Interpretation
- Excise Liability