Xerox Ltd v Revenue and Customs: UTTC 19 Nov 2015

ICO CUSTOMS DUTY – engineered solid ‘ink sticks’ – whether classifiable as ‘printing ink . . other inks, whether or not concentrated or solid’ under CN heading 3215 or as ‘parts’ of printers under CN heading 8443 – General Rules of Interpretation considered – held, applying GRI 3(a) that CN heading 3215 provides the more specific description – appeal dismissed

Citations:

[2015] UKUT 631 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 07 September 2022; Ref: scu.558961