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Customs and Excise – High Court Judgment – Distell Ltd – Tariff classification of liqueurs

08 June 2011   (0 Comments)
Posted by: SAIT Technical
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In Distell v CSARS (Appeal 416/09) the SCA has ended a long-running dispute between the Commissioner of Customs and Excise and the liquor producer Distell Ltd over the tariff classification of ‘wine coolers', in favour of the manufacturer.The effect of the judgment, which effectively overturns the rulings in two lower courts, is that such coolers fall to be classified as ‘mixtures of fermented beverages' (wine) and ‘non-alcoholic beverages' (water) and not as ‘other fermented beverages' as contended by the Commissioner.

To access this case, click here


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.


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