South Africa Case Law

Ellies Electronics (Pty) Ltd v South Africa Revenue Services (47899/2017)

Ellies Electronics (Pty) Ltd v South Africa Revenue Services (47899/2017) [2019] ZAGPPHC 61; 85 SATC 457 (7 March 2019)

Court

North Gauteng High Court, Pretoria

Case number

47899/2017

Judge

Van der Westhuizen

The High Court held that a solar panel light kit should be classified as a lighting product, not a generator, and dismissed the application with costs.

• Customs Tariff Classification
• Harmonised System Interpretation
• Essential Characteristics Test
• Costs Award
• Customs-tariff-classification
• Harmonised-system-interpretation

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

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)

Court

Supreme Court of Appeal

Case number

526/2011

Judges

Navsa, Heher, Van Heerden

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

Fascination Wigs (Pty) Ltd v Commissioner for the South African Revenue Services (26368/2007)

Fascination Wigs (Pty) Ltd v Commissioner for the South African Revenue Services (26368/2007) [2008] ZAGPHC 287; 71 SATC 72 (26 September 2008)

Court

High Courts - Gauteng

Case number

26368/2007

Judge

Prinsloo

The High Court held that imported synthetic braids and wefts are prepared for use in making wigs or the like, not completed postiche, and fall under tariff heading 67.03.

• Customs And Excise Duties
• Tariff Classification
• Harmonised System Interpretation
• Schedule 1 Customs And Excise Act
• Customs-and-excise
• Tariff-classification