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CSARS v Coltrade International (54/2015) [2016] ZASCA 53 (1 April 2016)

04 April 2016   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

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.

Please click here to view full judgement.


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