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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.
Rwimi EP Company Limited v Uganda Revenue Authority (Application 132 of 2022) [2023] UGTAT 60 (30 August 2023)
The Tribunal upheld a customs reclassification of relief valves used with a hydraulic turbine, finding they were separate valves under heading 84.81, not turbine parts.
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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