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South Africa decisions
Decisions matching the current search
HMT Projects (Pty) Ltd v Commissioner South African Revenue Service (7215/2018) [2020] ZAGPPHC 143 (14 April 2020)
The court dismissed a tariff appeal, holding that seamless carbon steel pipes certified to API 5L were line pipes classifiable under tariff heading 7304.19.
Commissioner for the South African Revenue Service v Coltrade International CC (54/2015) [2016] ZASCA 53; 78 SATC 216 (1 April 2016)
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.
Commissioner for the South African Revenue Service v Baking Tin (Pty) Ltd (431/06) [2007] ZASCA 100; [2007] 4 All SA 1352 (SCA); 2007 (6) SA 545 (SCA); 69 SATC 220 (14 September 2007)
The SCA held that imported aluminium containers were classifiable as hollowware for kitchen use. The importer’s intended use did not control tariff classification.
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