That question concerns the proper construction of the relevant items in Schedule 3 of the Customs Tariff Act 1995
It may be noted, although nothing turns upon it, that the Customs Tariff Amendment (ACIS Implementation) Act 1999
This was a matter taken up by Lindgren J, with whose judgment Lee and Cooper JJ agreed, in Clean Investments v Commissioner of Taxation (2001) 105 FCR 248, one of a number of cases which have had reason to consider whether particular goods fell within the exemption from sales tax contained in Item 1