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No agreed statement of facts
No agreed statement of facts
References to paragraphs in this section B are to paragraphs of the Decision. The FTT noted that although the facts were not in dispute (at [6]), the parties had failed to produce an agreed statement of facts (at [6]). The FTT was therefore obliged to find facts in circumstances where the parties could easily have spared the FTT that burden. Although the hearing bundles before us contain this factual material, we consider that the relevant facts are stated in the Decision, and we draw our statement of the facts from the Decision.
- Heading
- INTRODUCTION
- We refer to these collectively as the “charges”
- No agreed statement of facts
- The facts as found by the FTT
- Additional facts and the structure of the FTT’s Decision
- The European Community is a contracting party to the International Convention on the Harmonised Commodity Description and Coding System (the “Harmonised System”). The Convention requires that the tari
- The preliminary provisions, additional section or chapter notes and footnotes relating to CN sub-headings The CN uses an eight-digit numerical system to identify a product, the first six digits of which are those of the Harmonised System, while the t
- Rules of origin
- The anti-dumping and anti-circumvention rules
- Submissions, analysis and determination of the interpretation issue Introductory
- The Solar Module Code was the correct TARIC Code: Canadian Solar’s submission
- The Alternative Solar Module Code was the correct TARIC Code: HMRC’s positive case
- The correct TARIC Code was Code 8541 40 90 73 (solar cells consigned from Taiwan): the FTT’s conclusion
- Conclusions