Yuni Motors (Pvt.) Ltd. and Yasasiri Kasturiarachchi vs S.A.C.S.W. Jayatillake, Sarath Amunugama, and The Attorney General – SC APPEAL NO. 79/2006-2014

In the case between Yuni Motors (Pvt.) Ltd. and Yasasiri Kasturiarachchi (Chairman/Managing Director) (Petitioners) and S.A.C.S.W. Jayatillake (Director General of Excise [Special Provisions]), Sarath Amunugama (Minister of Finance / Former Minister of Finance), and The Attorney General (Respondents), the court addressed whether newly manufactured motor cars described under HS Code 8703.32.12 fall within the statutory category of “motor cars not more than three years old” and are therefore subject to excise duty at 65%. It was determined that such newly manufactured vehicles—despite being only one day old—fall within the phrase “not more than three years old” for purposes of excise duty under the relevant legislative and regulatory framework. The court affirmed the correct interpretation o