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Twiga Chemicals wins fertiliser classification dispute against taxman
The Tribunal stated that the general note excludes only products where the fertilising elements are not essential constituents, which was not the case here.
The Tax Appeals Tribunal has allowed two appeals by Twiga Chemical Industries in a dispute over the import classification of its fertiliser products, dealing a setback to the Kenya Revenue Authority (KRA).
In both rulings, the Tribunal held that the KRA’s Commissioner of Customs and Border Control misclassified the goods and failed to follow established legal principles.
