Sars on 05 April 2016 provided details of the 01 April 2016 Supreme Court of Appeal judgment of the Commissioner for Sars versus Coltrade International. The judgement pertains to customs duty levied under Customs and Excise Act 1964, and specifically the principles to be applied in interpreting the schedule to the Act to determine the correct tariff to be applied in respect of coconut milk, coconut cream and coconut powder -whether the tariff subheading should be 2008.19.
