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Supreme Court
Zimbabwe Revenue Authority v Waringa Investments (Private) Limited
Judgment No. SC 19/19
Case Details
Court
Supreme Court
Date
22 February 2019
Citation
Judgment No. SC 19/19
Neutral Citation
[2019] ZWSC 19
Judgment No.
SC 19/19
Outcome
unknown
Case Type
Appeal
Bench
Presiding
BHUNU JA
Full Bench
GWAUNZA JAMAKARAU JABHUNU JA
Areas of Law
Tax LawAdministrative Law
Keywords
Customs and Excise ActTariff classificationAmbulanceBox vanContra fiscum rule
Tags
Customs dutyMotor vehicle classificationTariff heading
legislation
Statutes Cited
- Customs and Excise Act
- Customs and Excise Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether the Fiscal Appeal Court correctly classified the motor vehicle as an ambulance under tariff heading 87.03 rather than a goods vehicle under heading 87.04","issue_type":"law","dispositive":"yes","related_facts":"Classification of imported modified vehicle"}
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background
Facts of the Case
Background
The respondent imported a 2006 Iveco box van that had been modified into an ambulance. The Commissioner classified it as a goods vehicle under tariff heading 87.04, but the Fiscal Appeal Court found it was a passenger vehicle under heading 87.03. The Supreme Court considered whether the classification should be based on the vehicle's original manufacture as a box van or its modified state as an ambulance.
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