Customs and excise – Duties. The Upper Tribunal (Tax and Chancery Chamber) dismissed the appeal by Xerox Ltd against a decision of the First-tier Tribunal (Tax Chamber) to uphold a decision of the Revenue and Customs Commissioners that the correct classification for customs purposes of what were colloquially called 'ink sticks' was under heading 3125 of the Combined Nomenclature, as established by art 1 of Council Regulation (EEC) 2658/87.