Commissioner for South African Revenue Service v Toneleria Nacional RSA (Pty) Ltd (445/2020) [2021] ZASCA 65 (1 June 2021)

Reported
Jurisdiction
South Africa
Citation
Commissioner for South African Revenue Service v Toneleria Nacional RSA (Pty) Ltd (445/2020) [2021] ZASCA 65 (1 June 2021)
Media Neutral Citation
[2021] ZASCA 65
Hearing date
10 May 2021
Court
Supreme Court of Appeal of South Africa
Case number
445/2020
Law report citations
[2021] 3 All SA 299 (SCA)
2021 (5) SA 68 (SCA)
Judges
Wallis JA, Navsa JA, Mbatha JA, Rogers AJA, Poyo-Dlwati AJA
Judgment date
1 June 2021
Language
English
Type
Judgment
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Media summary
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Flynote

Customs Duty – classification – wooden items for use in wine-
making to impart flavour to the wine – whether coopers' products

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