MSA Britain Ltd v Revenue & Customs (CUSTOMS DUTY : Classification - nomenclature) [2019] UKFTT 693 (TC) (13 November 2019)

MSA Britain Ltd v Revenue & Customs (CUSTOMS DUTY : Classification - nomenclature) [2019] UKFTT 693 (TC) (13 November 2019)

The Altair portable gas detectors have as a main function the analysis and display of the composition of ambient gases, not merely alerting. This analysis function brings them within heading 9027 of the Combined Nomenclature. The devices are not properly classifiable under heading 9026 (measurement of gas level) or heading 8531 (alarms), as 9027 is more specific and prevails by application of the Section and Chapter Notes and the General Interpretative Rules. The reasoning in Commission Implementing Regulation 2018/1208 applies by analogy, supporting classification under 9027.

Citation
[2019] UKFTT 693
Parties
Appellant: MSA Britain Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
13 November 2019
Procedural Posture
Customs Duty Classification Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
Customs Classification, Combined Nomenclature, Binding Tariff Information, Interpretation of Tariff Headings
Customs and Excise Law European Union Law Customs Classification Combined Nomenclature Binding Tariff Information Interpretation of Tariff Headings

Case Brief

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Parties

MSA Britain Ltd

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Customs Duty Classification Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether portable gas detectors should be classified under heading 8531 (alarms) or 9027 (gas analysis apparatus) of the Combined Nomenclature
  2. 2 Whether the devices perform analysis as required by heading 9027
  3. 3 Application by analogy of Commission Implementing Regulation 2018/1208

Ratio Decidendi

The Altair portable gas detectors have as a main function the analysis and display of the composition of ambient gases, not merely alerting. This analysis function brings them within heading 9027 of the Combined Nomenclature. The devices are not properly classifiable under heading 9026 (measurement of gas level) or heading 8531 (alarms), as 9027 is more specific and prevails by application of the Section and Chapter Notes and the General Interpretative Rules. The reasoning in Commission Implementing Regulation 2018/1208 applies by analogy, supporting classification under 9027.

Court Disposition

Appeal dismissed

Orders

  • The Altair portable gas detectors are properly classified under heading 9027 of the Combined Nomenclature.