Customs and excise – Duties. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by Graphic Controls Ltd against a decision of the First-tier Tribunal (Tax Chamber) which had upheld the decision by the Revenue and Customs Commissioners to give the taxpayer's 'cardiotocography belts' a customs commodity code of 6307 9010 00, with the result that it was subject to a customs duty of 12%.