Britania Allied Industries Limited v Uganda Revenue Authority (TAT Application 103 of 2021)
Britania Allied Industries Limited v Uganda Revenue Authority (TAT Application 103 of 2021) [2023] UGTAT 12 (29 May 2023)
The tribunal found that mango and guava fruit pulp do not fall under HS codes 2009.19.00 (orange juice) or 2009.79.00 (apple juice) but are properly classified under HS code 2009.89.00, which covers other juices of any single fruit or vegetable. The relevant duty remission scheme, as published in the EAC Gazette, only applies to specific HS codes and quantities, which did not include mango or guava pulp. The applicant's reliance on legitimate expectation was rejected because the respondent's communications and recommendations were limited to the HS codes listed, and statutory bodies cannot bi…
Source excerpt
- Customs Duty Remission
- Tariff Classification
- Legitimate Expectation
- Statutory Interpretation
- Estoppel
- Administrative Discretion