South Africa Case Law

Commissioner for the South African Revenue Service v Coltrade International CC (54/2015)

Commissioner for the South African Revenue Service v Coltrade International CC (54/2015) [2016] ZASCA 53; 78 SATC 216 (1 April 2016)

Court

Supreme Court of Appeal

Case number

54/2015

Judges

Navsa, Leach, Tshiqi, Zondi, Kathree-Setiloane

The Supreme Court of Appeal held that coconut milk, cream and powder are classifiable under TH2008.19 as prepared nuts. The appeal by SARS was dismissed with costs.

• Customs And Excise Act
• Tariff Classification
• Interpretation Of Schedules
• Harmonised Commodity Description
• Explanatory Notes
• Objective Characteristics