Xerox Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0631 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee on 19 November 2015.
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CUSTOMS DUTY 鈥� engineered solid 鈥榠nk sticks鈥� 鈥� whether classifiable as 鈥榩rinting ink 鈥� other inks, whether or not concentrated or solid鈥� under CN heading 3215 or as 鈥榩arts鈥� of printers under CN heading 8443 鈥� General Rules of Interpretation considered 鈥� held, applying GRI 3(a) that CN heading 3215 provides the more specific description 鈥� appeal dismissed.
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Published 1 December 2016