Maivit Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E590 of 2023) [2024] KETAT 1282 (KLR) (9 August 2024) (Judgment)
Citation
Maivit Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E590 of 2023) [2024] KETAT 1282 (KLR) (9 August 2024) (Judgment)
Industry
Manufacture and sale of animal feed products in a bid to support the agricultural industry in the Republic of Kenya.
AUDIT Trigger
The parties’ disagreement on whether the Appellant’s imported products are generally used either as feed additives or supplements for balancing farm feeds, fattening lactation and to ensure that the animals make good use of the feeds to safeguard their health thus justifying the re-classification of the product from HS code 2309.90.10 to HS code 2309.90.90.
Outcome
The Tribunal holds that the Respondent erred and was thus not justified in reclassifying the Appellant’s imported products from HS Code 2309.90.10 to HS Code 2309.90.90.
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