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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Photron Europe Ltd [2012] UKUT 275 (TCC) (30 July 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/275.html
Cite as: [2012] UKUT 275 (TCC)

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HMRC v Photron Europe Ltd [2012] UKUT 275 (TCC) (30 July 2012)


"CUSTOMS DUTIES - tariff classification under Combined Nomenclature – high speed camera – whether "digital camera" under subheading 8525 80 30 or "video camera recorders – only able to record sound and images taken by the television camera" under subheading 8525 80 91 – camera properly classified as "digital camera – appeal dismissed."

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/275.html