UTTC Customs duty – classification of child seat for adult bicycle – whether First-tier Tribunal erred in failing to apply GIR 3(b)?- yes – did saddle give child seat its essential character – yes – should child seat be classified as a saddle? – yes – appeal allowed’
Citations:
[2013] UKUT 169 (TCC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 27 March 2022; Ref: scu.509184