HC Deb 14 February 1977 vol 926 c98W
Sir J. Langford-Holt

asked the Chancellor of the Exchequer in what classification of the customs tariff Her Majesty's Customs and Excise place whale meat.

Mr. Robert Sheldon

Whale Meat is classified in Tariff subheadings 02.04 CI (a) or 02.06 CII (c) as appropriate if fit for human consumption, and in subheading 05.15 BIII if not.