16 October 2017

UT Decision: HMRC v A-Dec Dental UK Limited

CUSTOMS DUTY – dental lamps – whether FTT erred in interpretation of heading 9018 in Combined Nomenclature (“… appliances, used in dental sciences …”) and explanatory notes – no – appeal dismissed.
Jonathan Bremner, Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents.
Thomas Chacko, instructed under the Public Access Scheme, for the Respondent.
To see the approved Decision, click here.