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) >> Xerox Ltd v Revenue And Customs [2015] UKUT 631 (TCC) (19 November 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/631.html
Cite as: [2015] UKUT 631 (TCC)

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Xerox Ltd v Revenue And Customs [2015] UKUT 631 (TCC) (19 November 2015)

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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