G1 cartridges for inkjet printers should be classified as ink and liable to payment of duty.
Citations:
MAN/99/7040
Cited by:
Cited – HM Revenue and Customs v Epson Telford Ltd ChD 4-May-2007
The parties disputed whether inkjet printer cartridges were to be classsified on import as parts of printers, and free of duty, or as ink and subject to duty.
Held: ‘I can see no reason why the advances in design and technology incorporated . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 14 May 2022; Ref: scu.251668