ECJ Common Customs Tariff – Tariff classification – Combined Nomenclature – Plastic dialysis drainage bags intended exclusively for use with dialysers (artificial kidneys) – Plastic urine drainage bags intended exclusively for use with catheters – Headings 9018 and 3926 – ‘Parts’ and ‘accessories’ – Other articles of plastics.
Citations:
C-152/10, [2011] EUECJ C-152/10
Links:
Jurisdiction:
European
Cited by:
Cited – Amoena (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: 15 September 2022; Ref: scu.441197
