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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Published 1 December 2016