Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Aleksander on 12 August 2013.
Read the full decision in Amoena (UK) Limited v The Commissioners for HM Revenue and Customs:  UKUT 0394 (TCC).
Customs duty – classification - whether mastectomy bra a brassière under CN 6212
or an orthopaedic device etc under CN 9021 – mastectomy bra an orthopaedic device
under CN 9021 10 10 by virtue of Note 6 to Chapter 90 - appeal allowed.
Release date: 12 August 2013
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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