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Uganda decisions
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Mahoma Uganda Limited v Uganda Revenue Authority (Application 123 of 2019) [2023] UGTAT 39 (22 December 2023)
The Tribunal upheld Uganda Revenue Authority’s reclassification of hydropower imports, holding the disputed valves, controls and cables fell under specific tariff headings.
Kikagati Power Company Limited v Uganda Revenue Authority (Application 55 of 2020) [2023] UGTAT 57 (12 May 2023)
The Tribunal held that Kikagati Power Company’s imported gearbox was classifiable under Heading 8483.40.00, not as a turbine part under Heading 8410.90.
Elgon Hydro Siti Limited (Application No. TAT 125 of 2019) [2022] UGTAT 18 (15 July 2022)
The Tribunal found that the ball valves imported by the applicant, while essential to the operation of the hydraulic turbine, are not integral parts of the turbine machinery itself but are separate mechanical appliances used to regulate water flow. The evidence, including the bill of lading and commercial invoice, showed that the ball valves were listed separately from turbine parts and were not included as spare parts of the turbine. The Tribunal relied on the definitions in the Cambridge Advanced Learner's Dictionary and the Dictionary of Mechanical Engineering, as well as the explanatory n…
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