General

Solvent Resource Management Ltd v Customs and Excise [2002] UKVAT(Excise) E00371 (20 November 2002)

[2002] UKVAT Excise E00371United Kingdom VAT & Duties Tribunals (Excise) Decisions2002

“EXCISE DUTY — liquid made from waste solvents and containing hydrocarbon oil — used for firing cement kilns — whether oil used as heating fuel — Hydrocarbon Oil Duties Act 1979, ss.”

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