Keyword

combined nomenclature

2 decisions turning on combined nomenclature.

Continental Wine and Food Limited v Her Majesty's Revenue & Customs

Tax LawVAT and Duties Tribunal23 Jun 2006Added 6 Aug 2026

Continental Wine and Food Limited manufactured "Bali Tropical Alcoholic Drink with Caribbean Rum & Coconut flavour", a beverage made by fortifying a fermented made-wine base derived from concentrated grape juice with neutral…

Beamfeature Limited v Her Majesty's Revenue & Customs

Tax LawVAT and Duties Tribunal3 May 2006Added 6 Aug 2026

The appellant, Beamfeature Limited, is an importer and distributor of household goods. The product in dispute is described in Beamfeature's sales literature as a patch work quilt: a woven bed covering approximately 240cm by…

tax-appeals customs duty remission binding-tariff-information statutory construction combined nomenclature