Outside In (Cambridge) Ltd (T/A Lumie) v Revenue and Customs: FTTTx 5 Jul 2011

FTTTx Customs Duty – classification – whether devices used in medical sciences and within heading 9018 – nature of use – relevance of explanatory notes in determining question – on criteria in heading and notes, held not within heading – appeal dismissed.

Citations:

[2011] UKFTT 441 (TC)

Links:

Bailii

Taxes – Other

Updated: 17 September 2022; Ref: scu.443180