TYPE OF TAX – keywords - Excise Duty – exemption under art 27(1) of Directive
982/83/EEC – whether conditional refund system for importing manufacturers in s 4 FA
1995 adequately implemented the exemption – held: on the facts the appellant importers
had a directly effective right to exemption which was not given effect by s4 and which
could not be given effect by excising the conditions from s4 – the charge to excise duty
should be read as subject to that right – appeal allowed.