Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Bishopp on 16 May 2017.
Read the full decision in Vital Nut Co Limited v The Commissioners for HM Revenue and Customs:  UKUT 0192 (TCC).
CUSTOMS DUTY – Harmonised Commodity Description and Coding System
– Combined Nomenclature – Correct Classification of Commodities – Review
of its Decision by the FTT - s 9 Tribunals, Courts and Enforcement Act 2007.
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