TAX APPEALS TRIBUNAL DECISION HS CLASSIFICATION EUCALYPTUS OIL 80/85
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL TAX APPEAL NO. 411 OF 2022 KENYA SWEETS LIMITED ……………………………………….…..…….APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS AND BORDER CONTROL……… RESPONDENT JUDGMENT BACKGROUND The Appellant is a private limited liability company incorporated in Kenya under the Companies Act. It carries business of importing eucalyptus oil into Kenya. The […]
HS CLASSIFICATION: APPLICATION OF LEGAL NOTES
Question 9: Sunflower Immersed in Concentrated Silver Nitrate Solution What is Sunflower? What is Concentrated Silver Nitrate Solution? Helianthus is a genus comprising about 70 species of annual and perennial flowering plants in the daisy family Asteraceae commonly known as sunflowers. Except for three South American species, the species of Helianthus are native to North […]
HS CLASSIFICATION LESSON: APPLICATION OF LEGAL NOTES
RULE 1 & 6 EXPLAINED IN DETAIL RULE 1: The titles of Sections, Chapters and sub‑Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according […]
TAX APPEALS TRIBUNAL DECISION ON THE HS CODE OF PINEAPPLE JUICE WITH COCONUT FLAVOUR
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL APPEAL NO. 1392 OF 2022 HIGHLANDS DRINKS LIMITED……………………….…………………APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS & BORDER CONTROL.…………..RESPONDENT JUDGMENT BACKGROUND 1.The Appellant is a private limited liability company incorporated and domiciled in Kenya whose principal business is the manufacture and sale of bottled drinking water, cordials and carbonated soft drinks […]
TAX APPEALS TRIBUNAL HS CODE PAALSGARD 6111
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL APPEAL NO. 576 OF 2022 KAPA OIL REFINERIES LIMITED APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS AND BORDER CONTROL RESPONDENT JUDGMENT BACKGROUND 1.The Appellant is a private limited liability company incorporated in Kenya under the Companies Act. Its principal business activity is the manufacture of cooking oil, margarine, […]
TAX APPEALS TRIBUNAL DECISION ON HS CODE FOR PLYWOOD AND HOT ROLLED STEEL COILS
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL TAT APPEAL NO 1565 OF 2022 JUBILEE JUMBO HARDWARE LTD………………….……………………APPELLANT VERSUS COMMISSIONER OF CUSTOMS AND BORDER CONTROL……. RESPONDENT JUDGMENT BACKGROUND 1.The Appellant is a limited liability company duly incorporated in Kenya under the Companies Act. Its principal activity is the importation of steel rods. 2.The Respondent is […]
TAX APPEALS TRIBUNAL DECISION ON THE HS CLASSIFICATION OF SILICON EMULSION
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL APPEAL NO. 520 OF 2022 C&P SHOE INDUSTRIES LTD APPELLANT ~VERSUS~ COMMISSIONER, CUSTOMS & BORDER CONTROL RESPONDENT BACKGROUND JUDGEMENT The Appellant is a private limited company incorporated in Kenya under the Companies Act 2015. The Appellant manufactures a variety of goods for the local and export market […]
TAX APPEALS TRIBUNAL DECISION ON THE HS CLASSIFICATION OF VACUUM SEWAGE TRUCK TANKERS
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL AT NAIROBI APPEAL NO 106 OF 2022 NETSAVVY WIRELESS LIMITED… APPELLANT ~VERSUS~ COMMISSIONER OF CUSTOMS & BORDER CONTROL RESPONDENT JUDGEMENT BACKGROUND The Appellant is a limited liability company incorporated in Kenya and a registered taxpayer and its principal business is disposing of liquid waste material (petroleum waste) […]
TAX APPEALS TRIBUNAL DECISION ON THE HS CLASSIFICATION OF APPLE PLUS
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL AT NAIROBI TAX APPEAL NO. 481 OF 2022 KENYA BREWERIES LIMITED APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS AND BORDER CONTROL RESPONDENT BACKGROUND JUDGEMENT The Appellant is a limited liability company incorporated under the Companies Act of Kenya licensed to manufacture and sell both alcoholic and non-alcoholic drinks. The […]
TAX APPEALS TRIBUNAL DECISION ON THE HS CLASSIFICATION OF SOLAR WATER HEATERS
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL AT THE NAIROBI REGISTRY TAX APPEAL NO. 144 OF 2022 BOBECO LIMITED APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS & BORDER CONTROL RESPONDENT BACKGROUND JUDGEMENT 1.The Appellant is a private limited company incorporated in Kenya under the Companies Act, 2015 laws of Kenya. 2.The Respondent is appointed […]
