Pooler-LMT Ltd v Customs and Excise: Cust 1 Jun 2005

Cust CUSTOMS DUTIES – BTI – lifting device mounted on chassis – whether lifting device amounting to a crane – CN heading 8426 – whether instead no more than a lifting device – CN heading 8427 – GIRs 1, 3 – HSEN considered – correct heading 8427 – BTI correct – appeal dismissed

Citations:

[2005] UKVAT-Customs C00195

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271383