TMI Blog1997 (4) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... toms X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, more appropriate than heading 32.04/12(i)."
2. We are in agreement with the view expressed by the Tribunal. The appeal is dismissed. There will be no order as to costs.
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