COZY PET LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00096 (TCC)
Upper Tribunal tax and Chancery decision of Judge Swami Raghavan and Judge Nicholas Aleksander on 08 April 2024
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CUSTOMS DUTIES – combined nomenclature – classification of cat scratcher, cat trees and pet playpen panels and heavy-duty panels – appeal dismissed in relation to cat scratcher and cat trees – appeal allowed in relation to pet playpen panels and heavy-duty panels
Published 8 April 2024