Grace Construction Products Ltd v Revenue and Customs: Cust 2 Dec 2005

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:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271394