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Chas E. Ramson Limited v The Commissioner of Customs

Case Number: 
2020 RV 00002
Neutral Citation: 
[2021] JMRC 2
Date of Delivery: 
30.07.2021

Revenue Law - Customs Tariff (Revision) (Amendment) Resolution 2007 - Interpretation - Tariff Heading 04.01 and 04.02 - Meaning of “Cream” - Meaning of “concentrated” and “not concentrated” - Whether Elle & Vire whipping and cooking creams imported by the Appellant are “creams, concentrated” within the meaning of Tariff Heading 04.02.

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