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.
The appellants had imported Playstation computer games. They appealed refusal of a rebate of 50 million euros paid in VAT before a reclassification of the equipment so as to make it exempt from VAT. Held: ‘The effect of the annulment of a Community act under Articles 230 and 231 EC Treaty is to render that … Continue reading Sony Computer Entertainment Europe Ltd v Customs and Excise: ChD 27 Jul 2005
Customs duty. Whether a solution of ammonium sulphide (also known as diammonium sulphide) 15% in water (a food flavouring) should be classified in heading 28309085 (attracting 5% duty) or in heading 33021090 (attracting nil duty) in the Schedule of Customs Duties in Part Two of Annex I to Council Regulation (EEC) 2658/87. Sportex GmbH and … Continue reading Riverside Aromatics Ltd v Revenue and Customs (Customs Duty – Whether A Solution of Ammonium Sulphide): FTTTx 13 Feb 2018