Davis & Shirtliff Limited v Commissioner of Customs & Border Control (Appeal 368 of 2021) [2023] KETAT 263 (KLR) (Commercial and Tax) (12 May 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 263
- Citation
- [2023] KETAT 263 (KLR)
- Decided
- 12 May 2023
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a Customs Duty AssessmentCoramE.N Wafula, E.K Cheluget, R.O Oluoch, R.M Mutuma
Holding
The Tribunal determined that the Appellant’s SWHs should be classified under HS Code 8419.19.00, not HS Code 8516.10.00.
Facts
The Appellant, Davis & Shirtli Limited, imported and sold solar water heaters. The Respondent, Commissioner of Customs & Border Control, conducted a Customs Post Clearance Audit and assessed additional customs duties on the Appellant's SWHs.
Issues
- Whether the Respondent erred by classifying the Appellant’s SWH under HS Code 8516.10
- Whether the letters from the Ministry of Energy, the National Treasury and the Respondent created a legitimate expectation that no VAT would be charged on the Appellant’s SWH
Reasoning
The Tribunal found that the Appellant’s SWHs, despite having an electric backup heating element, are primarily solar water heaters and thus correctly classified under HS Code 8419.19.00.
Outcome
Affirmed the Respondent's classification of the Appellant's SWHs under HS Code 8419.19.00.
Authorities cited
Legislation (1)
- Kenya Revenue Authority Act Cap 469
Experimental AI summary generated by a language model, not a lawyer. It may contain errors or omissions and must not be relied on for legal decisions — the full judgment below is the authoritative source.
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