Tax Appeals Tribunal Decisions

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 […]

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 ELECTRONIC CIGARETTE PARTS

REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL APPEAL NO 1002 OF 2022 BROCKLEY INVESTMENT LIMITED………………….……………………APPELLANT VERSUS COMMISSIONER OF CUTOMS AND BORDER CONTROL…….……. RESPONDENT JUDGMENT BACKGROUND 1.The Appellant is a company duly incorporated under the Companies Act of laws of Kenya. Its principal activity is the importation of electronic cigarettes and its spare parts for […]

Tax Appeals Tribunal Decision on Unassembled Motor Vehicles and Trailers

  REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL AT NAIROBI REGISTRY TAX APPEAL NO.38 of 2022 AVIC INTERNATIONAL BEIJING E.A CO. LTD APPELLANT ~VERSUS~ COMMISSIONER FOR CUSTOMS & BORDER CONTROL RESPONDENT   JUDGEMENT BACKGROUND The Appellant is a company incorporated in Kenya under the Companies Act 2015 and is a registered taxpayer. The Appellant […]

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 […]