JUDGMENT
Wambuzi JA The appellant, a limited liability company, brought an action in the High Court against the respondent, the Commissioner-General of Customs and Excise, seeking a declaration that certain machinery imported into Kenya in 1973 by the appellant for the purposes of its mill at Nakuru was duty free. The appellant contended that the machinery, six wheat-movers and one dispatch-hopper used in the grain milling industry, fell under heading 84.29 of the First Schedule to the Customs Tariff Act and was, therefore, free of duty.
The respondent claimed that the machinery was for use in a silo and was classified under heading 84.22 and was accordingly liable to import duty at 30 per cent amounting to Shs 90,701 and also to sales tax at 10 per cent amounting to Shs 9,070; and counterclaimed the total sum of Shs 99,771. At the trial the following issues were agreed:
1.(a) Is the machinery classified under 84.29 as a ‘machinery of a kind used in bread grain milling industry’?
(b) If s…