a) Whether the tariff ruling in the respondent

Quash and set aside the decision of the Respondent since the
sample referred in their ruling was not drawn from the
Appellant and rule that the private ruling was only applicable
to the taxpayer whose sample were drawn.

ii) Quash and set aside the decision of the Respondent since their
reply is already time barred under the Tax Procedure Act.

iii) Quash and set aside the decision of the Respondent and rule
that the ruling cannot be applied in retrospect.

The Tribunal finds in the circumstances that the post clearance audit
of entries on importations by the Appellant of surgical gloves on the
basis of the Tariff Ruling addressed to a third party had no basis and
the additional assessment of import duty and Value Added Tax
was against the spirit and word of Part B of the 5th Schedule of the
East African Community Customs Management Act (EACCMA) 2004
and of Paragraph 6 of Part B of the 8th Schedule to the Value Added
Tax, CAP 476 of the Laws of Kenya (Now Repealed).
38. The Tribunal finds the Appeal to have merit and accordingly proceeds
to dismiss the demand notice for additional taxes in the sum of
Kshs.l,824,034/= in the Respondent's letter dated 2nd November,
2015.
39. The Tribunal hereby accordingly orders as follows: -

a) The Appeal is hereby allowed as prayed.


b) Each Party shall bear its own costs