On 25 September 2014 Sars advised of a High Court judgement that was reported on September 12 in the matter between Coltrade International CC versus the Commissioner for Sars, in terms of Section 47(9)(a) of the Customs and Excise Act, on whether the tariff determination on coconut milk, coconut cream etc was correctly classified by Sars under tariff subheading 2106.90.90 or whether it should have been under tariff subheading 2008.19. The next column will detail the judgement.