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The Court of Appeal held that section 71 of the Tax Administration Act applies to tax paid in excess, not to double payment after correct tax settlement, and dismissed the appeal.
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
The Court of Appeal dismissed Tanzania Revenue Authority’s application for stay of execution pending appeal, finding no important point of law to justify the stay.
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