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Uganda decisions
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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.
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…
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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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