Lewis Stores (Pty) Ltd v Minister of Finance and Another

Lewis Stores (Pty) Ltd imported stainless steel pots and pans. The goods consisted of stainless steel hollowware with bakelite handles and lid knobs that were partially plated with a thin layer of gold. Customs classified the goods under tariff sub-heading 7323.93.20 of Schedule 1 to the Customs and Excise Act 91 of 1964 as stainless steel hollowware plated with precious metal, attracting a 30% duty. The importer contended that the goods were not gold-plated for tariff purposes and should fall under sub-heading 7323.93.90, attracting a lower duty of 20%.

The appeal was dismissed with costs, including the costs of two counsel, and the tariff classification applied by Customs was upheld.

The case is significant for South African customs law as it clarifies the interpretation of 'plated with precious metal' in tariff classification. It reinforces the principle that classification depends on the essential character of the goods and that decorative or ancillary components cannot alter that character. The judgment also reaffirms the structured, three-stage approach to tariff classification established in earlier case law.