On 25 August Sars announced the substitution of tariff subheading 7321.11 ‘For gas fuel or for both gas and other fuels:’ and insertion of tariff subheadings 7321.11.10 ‘Stoves for gas fuel, having two or more plates with gas burners and a gas oven with a gross capacity not exceeding 100 litres’ and 7321.11.90 ‘Other’ to increase the rate of customs duty on certain stoves for gas fuel from 15% to 30%.
The reasoning is in Itac Report 534.