Powell Gee and Company Ltd v Revenue and Customs: FTTTx 11 Nov 2014

FTTTx Customs duty – tariff classification – packages comprising waterproof plastic strapwasher, steel woodscrew and (in some cases) plastic spacer for use in fixing corrugated roofing panels in a waterproof way – whether the essential character of the packs conferred by the strapwashers (either alone or, where relevant, in combination with the spacers) – held no individual component or components confer such character – GIR Rule 3(c) therefore applies to classify the packs under the tariff heading occurring last in numerical order – appeal dismissed

[2014] UKFTT 1024 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 23 December 2021; Ref: scu.539026