The Commissioners for HM Revenue and Customs v Canadian Solar EMEA GmbH [2025] UKUT 00142 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Smith and Judge T Scott on 02 May 2025
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ANTI-DUMPING DUTY, COUNTERVAILING DUTY AND VAT importation of solar panels made from cells originating in Taiwan correct classification for tariff purposes whether any error in classification corrected remission of duties on basis of special circumstances appeal and cross-appeal dismissed