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Binding Tariff Informations � appeal against the classification by HMRC of the Appellants� imported utility vehicles as motor vehicles for the transport of goods � the Appellants claimed that the vehicles were dumpers or alternatively tractors- appeal dismissed
Mr M.Fell, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents
The First Appellant�s appeal relates to the classification of a Cub Cadet Utility Vehicle Big Country (�the Cub Cadet�) under a BTI dated 18 May 2009. The Second Appellant�s appeal relates to the classification of a Kubota Rough Terrain Vehicle 900 (�the Kubota�) under a BTI dated 2 October 2009.
The Appellants claimed that the Vehicles should be classified to 8704 10 ( Motor vehicles for the transportation of goods, Dumpers designed for off-highway use). Alternatively they claimed that the Vehicles should be classified to 8701 90 ( agricultural tractors and forestry tractors ).
Ms Glen gave evidence for the First Appellant and Mr McClimont gave evidence for the Second Appellant.
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