![UT/2023/000023 - [2024] UKUT 00096 (TCC)](https://backend.juristeca.com/files/emisores/logo_ICfrj4g.png){kind=logo}
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Neutral Citation: [2024] UKUT 00096 (TCC)
Case Number: UT/2023/000023
UPPER TRIBUNAL
(Tax and Chancery Chamber)
By remote video hearing
CUSTOMS DUTIES –combined nomenclature – classification of cat scratcher, cat trees and pet playpen panels and heavy-duty panels – appeal dismissed in relation to cat scratcher and cat trees – appeal allowed in relation to pet playpen panels and heavy-duty panels
Heard on: 23 January 2024
Judgment date: 08 April 2024
Before
JUDGE SWAMI RAGHAVAN
JUDGE NICHOLAS ALEKSANDER
Between
COZY PET LIMITED
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Ben Blades, Counsel, instructed by Appellant
For the Respondents: Charlotte Brown, Counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs
DECISION
- Heading
- Introduction
- Background facts
- background law and FTT decision
- Classification Regulations
- Classification Regulation 350/2014
- Classification Regulation 1229/2013
- CJEU case-law
- The FTT’s analysis
- Grounds of appeal
- Reasoning by analogy
- Factual differences and FTT’s fact-finding
- BR Pet BV’s treatment of classification regulations
- Set-aside FTT decision for error in regarding products as the same?
- Remaining Grounds of Appeal 2-7
- Pet Playpen panels and Heavy duty panels
- The FTT’s analysis
- Grounds of appeal and parties’ submissions
- Discussion
- Remaking Decision in relation to playpens in UT
- Cozy Pet’s application to make post-hearing submissions
- Conclusions