HMRC v Cooneen Watts & Stone Limited [2014] UKUT 31 (TCC)
[1]HMRC v Cooneen Watts & Stone Limited [2014] UKUT 31 (TCC) (24 January 2014)[2]CUSTOMS DUTY – relief for military end use – classification of goods imported for military end use – Combined Nomenclature – objective characteristics of clothing with infra red reflectance properties – council regulation 150/2003 – whether certificate of MoD pursuant to that regulation is conclusive as to the availability of relief – entitlement to remission of duties – articles 236 and 239 of the Customs Code[3]A HTML version of this file is not available click here or view below the pdf version : 31.pdf
Cited in 3 later judgments