Invicta Foods Ltd v Revenue and Customs Commissioners

Customs and excise – Duties. The respondent, HMRC, were wrong to classify an imported raw seasoned chicken product by the appellant, Invicta, under Ch 2 of the Combined Nomenclature (CN) (the system used to classify imported products for customs duty purposes and to impose a common customs tariff on imports from outside the European Union). The Court of Appeal, Civil Division, held that the comparative taste test used to meet the objective standard in AN6(a) that the seasoning was 'clearly distinguishable by taste' for the purposes of classification under Ch 16 of the CN, was valid.

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