HM Revenue & Customs v Epson Telford Ltd [2008] EWCA Civ 576 (22 May 2008)

HM Revenue & Customs v Epson Telford Ltd [2008] EWCA Civ 576 (22 May 2008)

The essential character of Epson G2 and G3 ink cartridges is determined by the ink they contain, as the primary purpose of inserting the cartridge is to supply ink to the printer. The technological advances in the cartridges do not alter this fundamental purpose. Therefore, under GRI 3(b), the cartridges are to be classified as ink under CN heading 3215, in line with the reasoning of the ECJ in Turbon II, which applies equally to G2 and G3 cartridges.

Citation
[2008] EWCA Civ 576
Parties
Appellant/respondent: Commissioners for HM Revenue and Customs; Respondent/appellant: Epson Telford Limited
Jurisdiction
England and Wales
Judgment Date
22 May 2008
Procedural Posture
Appeal From High Court (chancery Division) / Court of Appeal Judgment on Permission to Appeal and Substantive Appeal
Outcome
Appeal dismissed; permission to appeal refused
Legal Topics
Customs Classification, Combined Nomenclature Interpretation, General Rules for Interpretation (gri), Preliminary Reference to ECJ, Judicial Review of Administrative Decisions
Customs and Excise European Union Law Administrative Law Customs Classification Combined Nomenclature Interpretation General Rules for Interpretation (gri) Preliminary Reference to ECJ Judicial Review of Administrative Decisions

Case Brief

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Parties

Commissioners for HM Revenue and Customs

Appellant/respondent

Epson Telford Limited

Respondent/appellant

Procedural Posture

Appeal From High Court (chancery Division) / Court of Appeal Judgment on Permission to Appeal and Substantive Appeal

Legal Issues

  1. 1 Whether Epson G2 and G3 ink cartridges should be classified as 'ink' or 'parts of printers' for customs purposes under the Combined Nomenclature
  2. 2 Whether the essential character of the cartridges is determined by the ink or by the cartridge as a whole under GRI 3(b)
  3. 3 Whether the reasoning in Turbon II (ECJ) applies to G2 and G3 cartridges

Ratio Decidendi

The essential character of Epson G2 and G3 ink cartridges is determined by the ink they contain, as the primary purpose of inserting the cartridge is to supply ink to the printer. The technological advances in the cartridges do not alter this fundamental purpose. Therefore, under GRI 3(b), the cartridges are to be classified as ink under CN heading 3215, in line with the reasoning of the ECJ in Turbon II, which applies equally to G2 and G3 cartridges.

Court Disposition

Appeal dismissed; permission to appeal refused

Orders

  • The order of Mr Justice Henderson (4 May 2007) is affirmed, classifying G2 and G3 cartridges as ink under CN heading 3215.
  • No reference to the ECJ is made under Article 234 EC Treaty.