VAT and Duties Tribunal 6 June 2000, C00118 (Niko Surgucal Ltd v The Commissioners of Customs and Excise)

C00118 CUSTOMS DUTY - BTI issued in May 1991 by Danish Customs to Danish Company - Whether applicable to identical goods imported into UK by associated company in 1996 - Council regulations EEC Nos 1715/90, 2674/92 and 2454/93 - Purposive approach to construction - Appeal allowed LONDON TRIBUNAL CENTRE NIKO SURGICAL LIMITED Appellant - and - THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents