Tax Appeals Tribunal Decisions

HS CLASSIFICATION OF FERTILIZER HEADING 38.24 VS 31.05

Manuchar Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E962of2024) 2025KETAT240(KLR) (21May2025) (Judgment)

HS CLASSIFICATION OF LAVENDER TOTAL FERTILIZER

Greenlife Crop Protection Africa Ltd v Commissioner of Customs and Border Control (Tax Appeal E691of2023) 2024KETAT1150(KLR) (1August2024) (Judgment)

HS CLASSIFICATION OF ANIMAL FEED PREMIXES

Lionpro Group K Limited v Commissioner of Customs Border Control (Tax Appeal 426of2022) 2023KETAT561(KLR) (Commercial and Tax) (29June2023) (Judgment)

HS CLASSIFICATION OF BOTOX

Laborex Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E570of2023) 2024KETAT1582(KLR) (Commercial and Tax) (11October2024) (Judgment)

APPLICATION OF TRANSACTION VALUE METHOD

Sintel Security Print Solutions v Commissioner of Customs and Border Control (Tax Appeal E147of2024) 2025KETAT121(KLR) (7February2025) (Judgment) (1)

HS CLASSIFICATION OF E BIKES

Ebee Mobility Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E193of2024) 2025KETAT125(KLR) (7February2025) (Judgment)

HS CLASSIFICATION OF POLYOLS, ISOCYANATES

Basf East Africa Limited v Commissioner of Customs and Border Control (Tax Appeal E686of2024) 2025KETAT128(KLR) (Commercial and Tax) (7February2025) (Judgment) (2)

Tax Appeals Tribunal Decision HS Classification of Andolex Medicated Mouthwash

We won this Case The Objection  to Kenya Revenue Authority Andolex C Objection Tax Appeeals Tribunal Judgement JUDGMENT-TAT E048 OF 2023-PHILIPS THERAPEUTICS LIMITED -PANEL 3  

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 […]

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 […]