WebDaikin South Africa reposted this Report this post Report Report. Back ... Web[1] The respondent, Daikin Air Conditioning South Africa , (Pty) Limited (Daikin) imports and distributes air conditioning machines and parts thereof. Section 47(1) of the Customs and Excise Act 91 of 1964 (the Act) provides that customs duty shall be paid on imported goods in accordance with Schedule 1 to the Act. The appeal

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