Xerox Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0631 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Nugee on 19 November 2015.

Read the full decision in Xerox Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0631 (TCC).

CUSTOMS DUTY – engineered solid ‘ink sticks’ – whether classifiable as ‘printing ink … other inks, whether or not concentrated or solid’ under CN heading 3215 or as ‘parts’ of printers under CN heading 8443 – General Rules of Interpretation considered – held, applying GRI 3(a) that CN heading 3215 provides the more specific description – appeal dismissed.

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