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Chloride Exide Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal E589 of 2023) [2024] KETAT 1254 (KLR) (9 August 2024) (Judgment)

Citation
Chloride Exide Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal E589 of 2023) [2024] KETAT 1254 (KLR) (9 August 2024) (Judgment)
Industry

installation of solar water heating systems, backup systems and distribution of automotive batteries.

AUDIT Trigger

HS Code Classification

Outcome

The Tribunal found that the Respondent erred in law and in fact in reclassifying the water heaters imported by the Appellant from Tariff Code 8419.19.00 to Tariff Code 8516.10.00.

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