The North Gauteng High Court recently issued a judgement in the matter between Aquazania (Pty) Ltd and the Commissioner for Sars. The judgment was delivered on 04 May 2011 in respect of an application concerning the appropriate tariff classification of hot and cold water dispensers for the purpose of determining the rate of customs duty payable in terms of the Act, and also an appeal as contemplated by Section 47(a)(e) of the Act. The judgement found in Sars’ favour.