Customs Duty – the correct relationship between Rules 1 and 2(b) of the General Rules of Interpretation – whether a composite product made of plastic and rubber should be classified as plastic or rubber – whether this is resolved by Rule 1, Rule 3(a), 3(b) or 3(c)
Citations:
[2005] UKVAT-Customs C00207
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 18 July 2022; Ref: scu.271394