Daikin Air Conditioning SA (Pty) Ltd v Commissioner for the South African Revenue Service (50781/2015)
Daikin Air Conditioning SA (Pty) Ltd v Commissioner for the South African Revenue Service (50781/2015) [2016] ZAGPPHC 854 (14 September 2016)
The court held that the wording of tariff subheading 8415.10 is restrictive and refers specifically to window or wall types, whether self-contained or split system, and does not include ceiling-mounted air conditioners. The Explanatory Notes, even as amended by the WCO in December 2012, cannot override the clear statutory language of the tariff heading. The amendment to the Explanatory Notes merely provides examples of possible mounting locations for indoor heat exchanger units but does not expand the scope of the tariff heading itself. The respondent's determination to classify the applicant…
Source excerpt
- Customs Tariff Classification
- Harmonized System Interpretation
- Explanatory Notes Guidance
- Judicial Review Of Administrative Action