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The two appellants in this appeal, (Yara South Africa (Pty) Ltd and Omnia Fertilizer Ltd) are South African companies which conduct business as producers, importers, distributors and suppliers of fertilizer. For the sake of convenience I shall refer to them in this judgment as Yara and Omnia. Yara used to be known as Kynoch Fertilizer (Pty) Ltd and conducted its business through a division of Africa Explosives and Chemicals Industries (AECI) which was later sold to Norsk Hydro ASA.