CONTROLLER OF CUSTOMS & EXCISE v AMBERLEY ESTATE (PVT) LTD 1985 (1) ZLR 35 (H)
Citation | 1985 (1) ZLR 35 (H) |
Case No | Details not supplied |
Court | High Court, Harare |
Judge | Gibson J |
Heard | 2 November 1984 |
Judgment | 23 January 1985 |
Counsel | I A Donovan for the plaintiff |
Case Type | Civil Action |
Annotations | No case annotations to date |
Flynote
Statutes — Customs and Excise Act [Chapter 177] — s 2 — definition of "manufacture" — in relation to excise duty or surtax — whether taking equal quantities of each of three different types of wine and mixing them amounts to manufacture — whether the bottling of wine amounts to manufacture — whether disposal of wine into a consumer's container amounts to manufacture.
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