Sandvik Osprey Ltd v Revenue and Customs (CUSTOMS DUTY : Classification - nomenclature) [2016] UKFTT 698 (TC) (21 October 2016)

Sandvik Osprey Ltd v Revenue and Customs (CUSTOMS DUTY : Classification - nomenclature) [2016] UKFTT 698 (TC) (21 October 2016)

The products, at the time of import, are finished parts made to customer specifications for exclusive use in semiconductor devices (LEDs and X-ray sensors). They are not chemical products or preparations, nor are they unfinished or insufficiently worked. The most specific tariff heading is 8541 90 00 00 ('parts of...

Source-derived case information.

Citation
[2016] UKFTT 698
Parties
Appellant: Sandvik Osprey Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
21 October 2016
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Final Decision
Outcome
Appeal allowed
Legal Topics
Customs Duty, Tariff Classification, Interpretation of Combined Nomenclature, Parts of Semiconductor Devices
Customs and Excise Law Tax Law Customs Duty Tariff Classification Interpretation of Combined Nomenclature Parts of Semiconductor Devices

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Parties

Sandvik Osprey Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax Chamber) Final Decision

Legal Issues

  1. 1 Whether X-Ray sensor substrate mounts and LED wafer substrates should be classified under 'Miscellaneous chemical products' or as 'Parts of semiconductor devices' for customs duty purposes.

Ratio Decidendi

The products, at the time of import, are finished parts made to customer specifications for exclusive use in semiconductor devices (LEDs and X-ray sensors). They are not chemical products or preparations, nor are they unfinished or insufficiently worked. The most specific tariff heading is 8541 90 00 00 ('parts of semiconductor devices'), not the general heading 3824 90 96 99. The appeal is allowed and the products should be classified under heading 8541 90 00 00 with 0% duty.

Court Disposition

Appeal allowed

Orders

  • The products (X-Ray sensor substrate mounts and LED wafer substrates) are to be classified under heading 8541 90 00 00 as parts of semiconductor devices.