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South Africa Case Law

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Tax Law [2008] ZAGPHC 287

Fascination Wigs (Pty) Ltd v Commissioner for the South African Revenue Services (26368/2007)

Fascination Wigs (Pty) Ltd v Commissioner for the South African Revenue Services (26368/2007) [2008] ZAGPHC 287; 71 SATC 72 (26 September 2008)

Court
High Courts - Gauteng
Case number
26368/2007
Judge
Prinsloo

The High Court held that imported synthetic braids and wefts are prepared for use in making wigs or the like, not completed postiche, and fall under tariff heading 67.03.

  • Customs And Excise Duties
  • Tariff Classification
  • Harmonised System Interpretation
  • Schedule 1 Customs And Excise Act
  • Customs-and-excise
  • Tariff-classification
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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.