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In Yuen Pui Man Ellen v. Majestic Furniture & Interior Design Limited (DCPI1960/2011), the Plaintiff purchased certain made-to-measure furniture from a renowned interior design company.

Pursuant to the Closer Economic Partnership Arrangement ("CEPA") signed between Mainland China and Hong Kong SAR on 29 June 2003, the Mainland have applied zero tariff on certain imported goods of Hong Kong origin commencing from 1 January 2004.