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South Africa Case Law

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Tax Law [2017] ZAGPPHC 878

Mustek Limited v South African Revenue Services (67269/15)

Mustek Limited v South African Revenue Services (67269/15) [2017] ZAGPPHC 878 (20 April 2017)

Court
North Gauteng High Court, Pretoria
Case number
67269/15
Judge
Ranchod

The High Court set aside SARS’s tariff ruling and held that Mustek’s H2159 bare bone base model is classifiable as a computer part under tariff heading 8473.30.

  • Customs Tariff Classification
  • Parts And Accessories Definition
  • Interpretation Of Harmonized System
  • Automatic Data Processing Machines
  • Customs-tariff-classification
  • Harmonized-system-interpretation
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Tax Law [2011] ZAGPPHC 67

Aquazania (Pty) Limited v Commissioner South African Revenue Services (29658/09)

Aquazania (Pty) Limited v Commissioner South African Revenue Services (29658/09) [2011] ZAGPPHC 67; 76 SATC 54 (4 May 2011)

Court
North Gauteng High Court, Pretoria
Case number
29658/09
Judge
Mokgoatlheng

High Court customs tariff dispute over water dispensers. The court held the dispensers were composite machines with no principal function and dismissed the review.

  • Customs Tariff Classification
  • Customs And Excise Act
  • Interpretation Of Harmonized System
  • Multi Function Machines
  • Judicial Review Of Administrative Action
  • Customs-tariff-classification
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Tax Law [2010] ZAKZPHC 45

Durban NorthTurf (Pty) Ltd v Commissioner of the South African Revenue Services (4355/2008)

Durban NorthTurf (Pty) Ltd v Commissioner of the South African Revenue Services (4355/2008) [2010] ZAKZPHC 45; 2011 (2) SA 347 (KZP) ; [2011] 1 All SA 525 (KZP); 73 SATC 349 (31 August 2010)

Court
Kwazulu-Natal High Court, Pietermaritzburg
Case number
4355/2008
Judge
Madondo

The court held that Poligras 2000 synthetic turf is sporting equipment for hockey, not a carpet. The appeal against SARS’s tariff classification was upheld.

  • Customs And Excise Act
  • Tariff Classification
  • Interpretation Of Harmonized System
  • Sporting Equipment Imports
  • Tariff-classification
  • Customs-and-excise
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Tax Law [2008] ZAGPHC 345

Commissioner for the South African Revenue Service v Duro Pressings (Proprietary) Limited (A1031/06)

Commissioner for the South African Revenue Service v Duro Pressings (Proprietary) Limited (A1031/06) [2008] ZAGPHC 345; 71 SATC 88 (14 November 2008)

Court
High Courts - Gauteng
Case number
A1031/06
Judges
B.R. Southwood, N.M. Mavundla, A.P. Ledwaba

The court held that steel plates made for garage doors were classifiable under tariff heading 7308.30, not 7210.70, and dismissed the appeal.

  • Customs And Excise Act
  • Tariff Classification
  • Anti Dumping Duties
  • Interpretation Of Harmonized System
  • Tariff-classification
  • Customs-and-excise-act
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About this LexChat collection

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.