JUDGMENT
The Excise Tariff Act provides for the levying of excise duty on certain goods manufactured in Kenya, including under item 12 of the schedule to the Act “soap, soap powders, soap extracts and substitutes therefore”. The respondent manufactures a substance know as “Mainline”, which is a lubricant from chain and link conveyors in the bottling industry. It is manufactured, bought and sold solely for that purpose. Its ingredients include certain chemicals which are also used in the manufacture of soap.
The Commissioner General of Customs and Excise contends that “Mainline” is a soap, or substitute for soap, and that it is accordingly liable to excise duty under the Act. Harris J in the High Court decided that “Mainline” was not a soap or a substitute for soap within the meaning of the Act, and granted the respondent a declaration to that effect. The Commissioner-General has appealed against that decision.
After careful consideration of the arguments presented to us, we find ourselve…