Axial Systems Ltd v Revenue and Customs: FTTTx 23 May 2013

FTTTx CUSTOMS DUTY – classification – permission to appeal out of time granted – device classified under heading 9031 80 38 90 – whether device correctly classified by HMRC under heading 9031 (measuring or checking instruments) as opposed to heading 8471 (automatic data processing machine) – Notes 5A and 5E to Chapter 84 considered – device not classified as automatic data processing machine as had more specific function of measuring and checking – relevance of Regulation 129/2005 which classified certain network analyser products under heading 9031 considered – HMRC classification upheld – appeal dismissed

[2013] UKFTT 319 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 17 November 2021; Ref: scu.513433