United Kingdom First-tier Tribunal (Tax) 21 January 2016, TC 04826 (EDP Europe Limited v Commissioners for Her Majesty's Revenue and Customs)

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United Kingdom · · · 21-01-2016

[2016] UKFTT 033 (TC) TC04826 Appeal number:TC/2013/07521 CUSTOMS DUTY – Combined Nomenclature – classification of panels used to fill spaces in a server rack – classification of grommets used to seal openings in data room floor – whether classified under Chapter 39 as plastics – whether classified under heading 8473 as “accessories suitable for use solely or principally” with ADP machines –

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