It consists of a specific component and an ad valorem component, resulting in a minimum overall excise duty of 1.80 (US $2.13) per 20-cigarette pack and 60 percent of an EU countrys weighted average retail selling price (certain exceptions apply)
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Later, this narrative was to shape-shift and morph into a lethal blunt political instrument used to hound former minister of finance Pravin Gordhan, former SARS deputy commissioner Ivan Pillay, Van Loggerenberg and many others, and which today continues to be wielded (sometimes as the rouge unit as the Public Protector and the EFF term it) long after the original spy, attorney Belinda Walter, lobbed the first hand-grenade which shook the foundations of SARS in 2014
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In my experience, however, one of the best defenses to a low-ball valuation proposal is a bona-fide offer at a greater price
