Lohmann v Oberfinanzdirektion Koblenz: ECJ 7 Nov 2002

(Judgment) Common Customs Tariff – Tariff headings – Classification in the Combined Nomenclature of wrist orthoses, lumbar support belts, elbow supports and knee supports – Note 1(b) to Chapter 90 of the Combined Nomenclature

Citations:

[2002] ECR I-10045, [2002] EUECJ C-260/00

Links:

Bailii

Jurisdiction:

European

Cited by:

CitedAmoena (UK) Ltd v Revenue and Customs SC 13-Jul-2016
The court considered the proper classification under customs codes for a mastectomy bra. The First Tier Tribunal had found no evidence that it had an medical purpose beyond the containment of the breast from.
Held: The appeal succeeded.
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 06 June 2022; Ref: scu.178045