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Nutri (Imports & Exports) Limited v. Commissioners of Customs & Excise – VAT Tribunal

This is a Customs duties classification case regarding certain products imported by the Appellant. The issue was whether the products, which might broadly be described as alternative medicine products, should be classified as organic chemicals, pharmaceutical products or, as the Commissioners asserted, effectively food preparations. The Commissioners succeeded in this case as the Tribunal concluded that all of the preparations were correctly to be classified as edible products.

Hugh McKay instructed by Titmuss Sainer Dechert for the Appellants

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