1 December 2022 – Customs & Excise Act, 1964
Pacific Solar Technologies (Pty) Ltd v CSARS (715/2021) [2020] ZASCA 166 (29 November 2022)
Customs and Excise Act 91 of 1964 – whether solar home system has the essential character of an energy source and power generation device or that of a lighting kit – product has a utility of its own – it constitutes a fully functioning lamp – classifiable under tariff heading 9405.40.21 of Part 1 of Schedule 1 to the Act.
