Spot Technology Ltd v Revenue & Customs [2009] UKFTT 362 (TC) (11 December 2009)

Spot Technology Ltd v Revenue & Customs [2009] UKFTT 362 (TC) (11 December 2009)

The item, being a composite set whose essential character is given by the monitor, is incorporated into the rear view mirror and thus falls within the more specific description of glassware including rear view mirrors in Chapter 70, not Chapters 84 to 90 or 94. Applying the General Rules of Interpretation, the item is classified under Chapter 70 and not entitled to the tariff duty suspension under Code 8528 5990 20.

Citation
[2009] UKFTT 362
Parties
Appellant: Spot Technology Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
11 December 2009
Procedural Posture
Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
Customs Duty Classification, Tariff Suspension, Combined Nomenclature, Interpretation of Tariff Codes
Customs Law Tax Law Customs Duty Classification Tariff Suspension Combined Nomenclature Interpretation of Tariff Codes

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Parties

Spot Technology Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether the rear view mirror reversing system is entitled to a Tariff Duty Suspension under Code 8528 5990 20
  2. 2 Proper classification of the item under the Combined Nomenclature at the ten digit level

Ratio Decidendi

The item, being a composite set whose essential character is given by the monitor, is incorporated into the rear view mirror and thus falls within the more specific description of glassware including rear view mirrors in Chapter 70, not Chapters 84 to 90 or 94. Applying the General Rules of Interpretation, the item is classified under Chapter 70 and not entitled to the tariff duty suspension under Code 8528 5990 20.

Court Disposition

Appeal dismissed