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Moreton Alarm Services (MAS) Ltd v


[2016] UKFTT 700 (TC)

CUSTOMS DUTY – Combined Nomenclature – classification – various pieces of equipment used in CCTV installations – automatic data processing machines – machines for the conversion and transmission of images – video recording apparatus – objective characteristics –


Appeal allowed in part for the Appellant, application by Respondent to amend statement of case and to adduce supplementary expert evidence – principles to be applied in determining late applications – HMRC’s applications refused.

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