HC Deb 29 November 1976 vol 921 cc49-50W
Mr. Stephen Ross

asked the Chancellor of the Exchequer under what tariff heading Her Majesty's Customs can admit hardened Norwegian marine oil.

Mr. Robert Sheldon

Hardened oils from fish or mammals are classified under heading 15.12 of the United Kingdom tariff, and within that heading according to their form of packaging, their composition, and the fish or mammal from which they are derived.

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