Revenue And Customs v Caithness Creels Ltd [2014] UKUT 97 (TCC) (5 March 2014)
CUSTOMS DUTIES – duty suspension – shipwork end-use relief – imported goods
used in manufacture of lobster creels subsequently supplied for equipping fishing
vessels – refusal of renewal of authorisation – whether processing of imported
goods in the course of manufacture of creels excluded the goods from end-use relief
– Council Regulation 2658/87/EEC, Annex I, Part One, Section II.A.1
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