References: [2015] UKUT 631 (TCC)
Links: Bailii
ICO CUSTOMS DUTY – engineered solid ‘ink sticks’ – whether classifiable as ‘printing ink … other inks, whether or not concentrated or solid’ under CN heading 3215 or as ‘parts’ of printers under CN heading 8443 – General Rules of Interpretation considered – held, applying GRI 3(a) that CN heading 3215 provides the more specific description – appeal dismissed
Last Update: 16-Feb-16 Ref: 558961