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Harare High Court
Border Timbers Limited vs Zimbabwe Revenue Authority
HH 102-2005
Case Details
Court
Harare High Court
Date
9 November 2005
Citation
HH 102-2005
Neutral Citation
[2005] ZWHH 102
Outcome
unknown
Case Type
Opposed Application
Bench
Presiding
Hungwe J
Full Bench
Hungwe J
Areas of Law
Customs and ExciseTax LawAdministrative Law
Keywords
Urea formaldehyde polymerCommodity classificationTariff codeCustoms duty
Tags
Customs classificationTariff disputeUrea resin
legislation
Statutes Cited
- Customs and Excise (Tariff) Notice 2002
- Customs and Excise (Tariff) Notice 2002
- Customs and Excise (Tariff) Notice 2002
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether urea resin in powder form should be classified under Commodity Code 39.09 (amino resins in primary form) or Code 35.06 (prepared glues)","issue_type":"law","dispositive":"yes","related_facts":"Product composition, manufacturing process, previous classification"}
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background
Facts of the Case
Background
Border Timbers Limited imports urea resin in powder form for use in wood product manufacturing. Zimbabwe Revenue Authority reclassified the urea resin from Commodity Code 39.09 to 35.06, leading to a dispute over the correct tariff classification for customs duty purposes.
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