Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Aleksander on 10 March 2017.
Read the full decision in Honeywell Analytics Limited v The Commissioners for HM Revenue and Customs:  UKUT 0061 (TCC).
CUSTOMS DUTY– Combined Nomenclature – whether Gas Alert Micro 5 falls
within Heading 8531 or 9026-held 9026 applies-alternative submissions that
Heading 9027 applies not admitted-appeal allowed.
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