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South Africa Case Law

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Tax Law [2014] ZAGPPHC 697

Coltrade International CC v Commissioner For The South African Revenue Service (45213/2013)

Coltrade International CC v Commissioner For The South African Revenue Service (45213/2013) [2014] ZAGPPHC 697; 77 SATC 48 (12 September 2014)

Court
North Gauteng High Court, Pretoria
Case number
45213/2013
Judge
Prinsloo

The High Court upheld an appeal against SARS tariff determinations and classified imported coconut milk, cream and powder under Tariff Heading 2008.19.

  • Customs And Excise Duties
  • Tariff Classification
  • Harmonised System Interpretation
  • Explanatory Notes Application
  • Tariff-classification
  • 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.