Yuni Motors (Pvt) Ltd and Others vs. S. A. C. S. W. Jayatillake Director General – sllr 2014 volume 1 page 372

In the case between Yuni Motors (Pvt) Ltd (and others, including the company’s Chairman) and S. A. C. S. W. Jayatillake, Director General of Excise, the court addressed the issue of whether newly manufactured motor cars are subject to the excise duty imposed under HS Code 8703.32.12, and whether the statutory framework under the Excise (Special Provisions) Act No. 13 of 1989 had been properly applied in requiring payment of such duty. It was held that vehicles newly manufactured locally fall within the relevant statutory category and are subject to the excise duty, clarifying that the language of the relevant Gazette Orders covers all vehicles not more than three years old, including those even one day old. The legal reasoning emphasized the equality of treatment mandated by the Excise leg