United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Cooneen Watts & Stone Limited [2014] UKUT 31 (TCC) (24 January 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/31.html
Cite as: [2014] UKUT 31 (TCC)

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HMRC v Cooneen Watts & Stone Limited [2014] UKUT 31 (TCC) (24 January 2014)

CUSTOMS DUTY – relief for military end use – classification of goods imported for military end use – Combined Nomenclature – objective characteristics of clothing with infra red reflectance properties – council regulation 150/2003 – whether certificate of MoD pursuant to that regulation is conclusive as to the availability of relief – entitlement to remission of duties – articles 236 and 239 of the Customs Code

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