HM Revenue & Customs v Epson Telford Ltd

HM Revenue & Customs v Epson Telford Ltd

The essential character of Epson G2 and G3 ink cartridges is the ink they contain, as the purpose of inserting the cartridge is to supply the printer with ink. Technical advances in the cartridge are ancillary to this basic function. Therefore, under GRI 3(b), the cartridges are to be classified as ink under CN heading 3215.

Parties
Appellant/respondent: Commissioners for HM Revenue & Customs; Respondent/appellant: Epson Telford Limited
Jurisdiction
England and Wales
Judgment Date
22 May 2008
Procedural Posture
Civil Appeal / Judgment on Appeal From High Court (chancery Division)
Outcome
appeal dismissed
Legal Topics
Classification of Goods Under Combined Nomenclature, Interpretation of General Rules for Interpretation (gri), Tariff Classification of Printer Cartridges
Customs Law European Union Law Classification of Goods Under Combined Nomenclature Interpretation of General Rules for Interpretation (gri) Tariff Classification of Printer Cartridges

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Parties

Commissioners for HM Revenue & Customs

Appellant/respondent

Epson Telford Limited

Respondent/appellant

Procedural Posture

Civil Appeal / Judgment on Appeal From High Court (chancery Division)

Legal Issues

  1. 1 Whether Epson G2 and G3 ink printer cartridges should be classified as 'ink' under CN heading 3215 or as 'parts of printers' under CN heading 8473 for customs duty purposes
  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 a further reference to the Court of Justice of the European Communities is necessary

Ratio Decidendi

The essential character of Epson G2 and G3 ink cartridges is the ink they contain, as the purpose of inserting the cartridge is to supply the printer with ink. Technical advances in the cartridge are ancillary to this basic function. Therefore, under GRI 3(b), the cartridges are to be classified as ink under CN heading 3215.

Court Disposition

appeal dismissed

Orders

  • Permission to appeal granted
  • Application for reference to the Court of Justice refused