Unigreg Ltd v Commissioners of Customs and Excise

Citation:

[1998] All ER (D) 328

Judgment Date:

08 July 1998

Robert Venables QC and Julian Ghosh (instructed by Landau & Scanlan) for the appellant.

Customs and excise – Duties – Product containing vitamins and minerals – Vat and Duties Tribunal finding that each vitamin having precise biochemical effect – Tribunal deciding that product not having specific effect concentrated on the human organism – Whether decision of tribunal wrong in law – Council Regulation (EEC) 2658/87.