HC Deb 30 March 1971 vol 814 cc321-2W
53. Dame Irene Ward

asked the Chancellor of the Exchequer what is the general practice of the Treasury when a decision has been given by a court involving a change in the classification of a commodity in regard to purchase tax; what period of time the Treasury takes in considering whether or not to appeal against such decisions; and what steps are taken to protect the manufacturers and consumers of such commodities against hardship caused by the length of time involved in such consideration of appeals.

Mr. Higgins

These matters are for the Commissioners of Customs and Excise who have the same rights in this respect as other civil litigants. They deal with such cases as promptly as possible and are mindful of the interests of those who are not parties to the action.