GE Medical Systems Information Technology Gmbh v Revenue & Customs [2010] UKFTT 437 (TC) (15 September 2010)

GE Medical Systems Information Technology Gmbh v Revenue & Customs [2010] UKFTT 437 (TC) (15 September 2010)

By reason of HMRC's concessions, the goods are capable of classification under both headings 90.18 and 90.27, so Note 2(a) to Chapter 90 and General Interpretation Rule 3 apply. Rule 3(c) resolves the tie in favour of 901820 00 00, as it is last in numeric order. The correct classification is therefore 901820 00 00.

Source-derived case information.

Citation
[2010] UKFTT 437 (TC)
Parties
Appellant: GE Medical Systems Information Technology Gmbh; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
15 September 2010
Procedural Posture
Appeal / Final Judgment
Outcome
Appeal allowed
Legal Topics
Tariff Classification, Combined Nomenclature, Binding Tariff Information, General Interpretation Rules, Medical Devices, Customs Duties
Customs Law Tax Law European Union Law Tariff Classification Combined Nomenclature Binding Tariff Information General Interpretation Rules Medical Devices +1 more

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Parties

GE Medical Systems Information Technology Gmbh

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 What is the correct tariff classification under the Combined Nomenclature for the imported medical gas analysis modules?
  2. 2 Do the modules fall under heading 901819 10 00 or 901820 00 00?

Ratio Decidendi

By reason of HMRC's concessions, the goods are capable of classification under both headings 90.18 and 90.27, so Note 2(a) to Chapter 90 and General Interpretation Rule 3 apply. Rule 3(c) resolves the tie in favour of 901820 00 00, as it is last in numeric order. The correct classification is therefore 901820 00 00.

Court Disposition

Appeal allowed

Orders

  • The review decision dated 6 April 2009, reference number NRA1225/09, is quashed.
  • The correct classification in the customs nomenclature for the goods referred to in Binding Tariff Information GB 500544885 and GB 500544983 is TC 901820 00 00, justified by the interpretation of General Rules 1, 3, and 6 of the Combined Nomenclature and the terms of heading 9018 and subheading 9018.20.