n Without Prejudice - How the goods are classified really matters : tariffs & trade law
|Article Title||How the goods are classified really matters : tariffs & trade law|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Publication Date||Dec 2007|
The point of departure to tariff classification is the approach as adopted by Nicholas AJA (as he then was) in International Business Machines SA (Pty) Ltd v Commissioner of Customs and Excise 16865 (4)862 (A) where it was stated :
"Classification as between headings is a three-stage process: first, interpretation - the ascertainment of the meaning of the words used in the headings (and relative section and chapter notes) which may be relevant to the classification of the goods concerned; second, consideration of the nature and characteristics of those goods; and third, the selection of the heading which is most appropriate to such goods."
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