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)
Bailii
England and Wales
Customs and Excise
Updated: 14 January 2022; Ref: scu.562857