Commentary

C00114 Smithkline Beecham plc v C & E Comrs (2000) unreported

Part V17 Customs duties

C00114 Smithkline Beecham plc v C & E Comrs (2000) unreported

C00114 Smithkline Beecham plc v C & E Comrs (2000) unreported

Customs duty - binding tariff information (“BTI”) - effect of World Customs Organisation Opinion for similar product under head other than that considered correct by the tribunal - BTI quashed without substituted decision

The case concerned the classification of nicotine patches. The appellant contended that the patch should be classified as a “medicament” under tariff heading 3004. The Commissioners, following an Opinion of the World Customs Organisation, had classified the product under heading 3824 (chemical products … not elsewhere specified or excluded). The tribunal concluded that the product could be

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