Air International Pty Ltd v Chief Executive Officer of Customs [2002] FCAFC 84; [2002] FCA 355

Air International Pty Ltd v Chief Executive Officer of Customs [2002] FCAFC 84 Air International Pty Ltd v Chief Executive Officer of Customs [2002] FCA 355

NOTE: CHANGES TO THE MEDIUM NEUTRAL CITATION (MNC) The Federal Court adopted a new medium neutral citation (FCAFC) for Full Court judgments effective from 1 January 2002. Single Judge judgments will not be affected and will retain the FCA medium neutral citation. The transitional arrangements are as follows: * All Full Court judgments delivered prior to 1 January 2002 will retain the FCA medium neutral citation.

* All Full Court judgments delivered between 1 January 2002 to 30 April 2002 have been assigned parallel medium neutral citations in both the FCA and FCAFC series.

* All Full Court judgments delivered from 1 May 2002 will contain the FCAFC medium neutral citation only.

FEDERAL COURT OF AUSTRALIA

Air International Pty Ltd v Chief Executive Officer of Customs [2002] FCA 355

CUSTOMS LAW – principles of classification for tariffs – essential character test –whether air conditioning parts designed and adapted for use in air conditioning units should properly be classified as replacement parts where some ultimately sold to dealers and resold as spare parts– whether goods of a kind used as replacement parts. WORDS & PHRASES – "essential character", "goods of a kind used as"

Customs Tariff Act 1995 (Cth) ss 7(1), Sch 2 Rule 2(a), Rule 6 Sch 3 International Convention on the Harmonized Commodity Description and Coding System 1983

Re Pirelli Tyres Australia Pty Ltd and Others and Chief Executive Officer of Customs (1999) 58 ALD 517 cited Hygienic Lily Ltd v Deputy Commissioner of Taxation (1987) 13 FCR 396 referred to Customs and Excise Commissioners v Mechanical Services (Trailer Engineers) Ltd [1979] 1 WLR 305 discussed Diethelm Manufacturing Pty Ltd v Commissioner of Taxation (1993) 44 FCR 450 referred to Clean Investments v Commissioner of Taxation (2001) 105 FCR 248 applied Applicant A v Minister for Immigration and Ethnic Affairs (1997) 190 CLR 225 referred to Customs and Excise Commissioners v Mechanical Services (Trailer Engineers) Ltd [1979] 1 WLR 305 applied AIR INTERNATIONAL PTY LTD v CHIEF EXECUTIVE OFFICER OF CUSTOMS V 1110 OF 2001 HILL, O'LOUGHLIN AND TAMBERLIN JJ 17 APRIL 2002 SYDNEY (HEARD IN MELBOURNE)