Legal Counsel – Dispute Resolution & Judgments – High Court: 2025–2023

Apr 13, 2023 | Uncategorised

13 April 2023 – Customs and Excise Act, 1964

CSARS v Pearlstock (Pty) Ltd (A2/2021) [2023] ZAGPPHC 209 (24 March 2023)

Excise duty: the classification or the interpretation of the TH of the goods, that is, of the PVC panels; whether the PVC Panels were “cellular” in ‘design and structure’ as contended by the respondent and as upheld by the court a quo, thus falling under TH 3921.12, or, whether the PVC used to produce the panels, although appearing to be externally ‘cellular in construction’, were not necessarily “cellular” as contended by the Commissioner, thus falling under TH 39.16; whether the evidence of Professor John, which the appellant (the Commissioner) relied on, was admissible.

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