Sars on 14 June published two Supreme Court of Appeal (SCA) judgments relating to customs, namely (i) The Daikin Air Conditioning South Africa (Pty) Ltd cases relating to the correct tariff classification to be applied in respect of ‘window or wall types, selfcontained or “split-system” ’ air conditioning machines and parts thereof; and (ii) The Encarnaçâo N O case relating to rebate item 412.09 in Part 1 of Schedule 4 to the Act, as to what occurrences fall within the meaning of ‘such goods did not enter into consumption’.