Esheria South Africa Case Law
Sign in
South Africa Source-linked decisions Coverage checked

South Africa Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
1 court collection
Last checked

Search and filter South Africa case law

Results update automatically as you type.

South Africa decisions

Decisions matching the current search

Clear filters
Tax Law [1985] ZASCA 87

International Business Machines South Africa (Pty) Ltd. v Commisioner for Customs and Excise (468/83)

International Business Machines South Africa (Pty) Ltd. v Commisioner for Customs and Excise (468/83) [1985] ZASCA 87; [1985] 2 All SA 596 (A) (19 September 1985)

Court
Supreme Court of Appeal
Case number
468/83
Judges
Kotzé, Miller, Botha, Galgut, Nicholas

The court held that the IBM 3624 ATM was classifiable under tariff heading 84.53.10 as part of an automatic data processing system, not as an office machine.

  • Customs Tariff Classification
  • Interpretation Of Tariff Headings
  • Automatic Data Processing Machines
  • Office Machines
  • Refund Of Customs Duty
  • Customs-tariff-classification
Read case analysis

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.