commissioner general tra vs mamujee products ltd others 2018 tzca 27 31 july 2018
Petroleum jelly is specifically classified under HS Code 2712.10.00 in the EAC CET and is not excisable under HS Code 3304.99.00. Explanatory notes cannot override clear statutory classification. The appellant's attempt to include petroleum jelly as excisable under a different HS Code is not supported by law.
Source excerpt
- Excise duty
- Statutory interpretation
- Hs code classification
- Refund of taxes