Graphic Controls Ltd v Revenue and Customs (Customs Duty : Classification – Nomenclature): FTTTx 19 Apr 2016

Customs Duty – Combined Nomenclature -Binding Tariff Information -cardiotocography belts -correct classification -objective characterisation – relevance of intended purpose -part or accessory – held – objective characterisation as textile -intended purpose not inherent-not part or accessory-appeal dismissed.

[2016] UKFTT 259 (TC)
England and Wales

Customs and Excise

Updated: 14 January 2022; Ref: scu.562857