The issue in this appeal is under which tariff subheading of the Schedules to the Customs and Excise Act 91 of 1964 do products (coconut milk, coconut cream and coconut powder) imported by taxpayer fall?
The court held that the taxpayer’s products fall squarely within the ambit of TH20.08, which falls within Chapter 20 to the Customs and Excise 91 of the 1964. SARS appeal is dismissed, with costs.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.