Europa (Common Customs Tariff) Tariff classification – Sterile flakes of polydimethilsiloxane – Silicone elastomer – Meaning of ‘primary form’ – Medicament – Packaging – Meaning of ‘appliance implanted in the body’).
Citations:
C-514/04, [2006] EUECJ C-514/04
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: 07 July 2022; Ref: scu.243119
