Customs duty – TARIC classification code for specialist lamp used for dentistry – whether proper to code 9018 49 90 00 (‘Other instruments and appliances, used in dental sciences/other/other’ under the heading ‘Instruments and appliances used in medical, surgical, dental or veterinary sciences . . ‘) or to code 9405 40 99 90 (‘Other electric lamps and lighting fittings/other/of other materials/other/other’ under the heading ‘Lamps and lighting fittings . . not elsewhere specified or included . . ‘) – held the former – appeal allowed
Citations:
[2014] UKFTT 351 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 04 November 2022; Ref: scu.525315
