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Decision Number: |
TC 04248 |
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Appellant:
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Amino Communications Ltd |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Barbara MOSEDALE
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Date Of Decision:
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26/01/2015 |
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Main Category:
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CUSTOMS DUTY |
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Main Subcategory:
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Classification - nomenclature |
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Notes:
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CUSTOMS DUTY - whether IPTV set-top boxes are ‘video tuners’ when they are incapable of receiving radio-frequency signals but instead receive data via the Internet – relevance of EU’s Treaty obligations – appeal allowed |
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Decision(s) to Download:
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TC04248.pdf 
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