Read the full judgment text of CACV 000155/1987 on BabelCite. This Court of Appeal judgment was delivered on 9 March 1988.
1. This is an appeal by Hermes Pacific Limited from the decision of Barnett J. dated 21st October 1987 whereby he held that certain soaps which they import into Hong Kong, and sell here, are dutiable as "Cosmetics" under the Dutiable Commodities Ordinance, Cap. 109, ("the Ordinance") .