The court heard an appeal by the Commissioners from the VAT Duties Tribunal that ‘Spreadable butter’ and ‘Ammix butter’ from New Zealand made and imported by the respondent are ‘manufactured directly from milk or cream’, and are not ‘recombined butter’, and are therefore subject to a lower rate of tariff duty under Annex I to … Continue reading Commissioners of Customs and Excise v Anchor Foods Limited: Admn 26 Jun 1998