On 14th April 2021, the Supreme Court (“the Court”) rendered its judgment on the Customs and Excise Act, Chapter 322 of the Laws of Zambia (“the Act”) regarding what amounts to consumption of a locally manufactured product which is subject to excise duty and in respect of section 108 (5) of the Act, whether or not excise duty is payable on bulk cement used as input in the production of blocks and ready-made concrete. This judgment upheld the ruling of the Tax Appeals Tribunal (“the Tribunal”), to the extent expressed in this memorandum.
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