CUSTOMS DUTY – classification – Combined Nomenclature – ‘box assembly relay’ – whether principal function that of connection so within heading 85369010, or control and distribution of electricity within heading 8537 – nature of test to be applied by Tribunal – held, on facts, heading 8537 appropriate – appeal dismissed
Evidence – admissibility of, and weight to be given to, expert opinion evidence from employees of company associated with the Appellant
Procedure – whether Tribunal should admit late alternative submission by HMRC that original classification be applied – held, not in interests of justice to admit that submission
Procedure – form of order where decision upheld on review and subsequent decision by HMRC to change classification
Citations:
[2012] UKFTT 129 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 03 September 2022; Ref: scu.451962
