Chief Executive Officer of Customs v Adelaide Brighton Cement Ltd [2004] FCAFC 183

FEDERAL COURT OF AUSTRALIA

Chief Executive Officer of Customs v Adelaide Brighton Cement Ltd [2004] FCAFC 183

CUSTOMS AND EXCISE – administrative law – whether entitlement to diesel fuel rebate for 'mining operations' – definition of 'minerals' – exclusion of 'limestone' from definition – limestone excavated but blended to produce specified proportions of mineral compounds – identification of minerals recovered – question of fact – whether AAT finding involved error of law – extrinsic materials Customs Act 1901 (Cth) s 164 Administrative Appeals Tribunal Act 1975 (Cth) s 44 Acts Interpretation Act 1901 (Cth) ss 15AA, 15AB Abbott Point Bulk Coal Pty Ltd v Collector of Customs (1992) 35 FCR 371 cited Collector of Customs v Agfa-Gevaert Ltd (1996) 186 CLR 389 cited Cakmak v Minister for Immigration and Multicultural and Indigenous Affairs (2003) 76 ALD 333 cited Chief Executive Officer of Customs v David Mitchell Ltd (1999) 43 ATR 191 cited Chief Executive Officer of Customs v Goliath Portland Cement Co Ltd (1999)29 AAR 182 cited Collector of Customs v Agfa-Gevaert Ltd (1996) 186 CLR 389 cited David Mitchell Ltd v Chief Executive Officer of Customs (2001) 107 FCR 252 cited Federal Commissioner of Taxation v Broken Hill Proprietary Co Ltd (1969) 120 CLR 240 cited Goliath Portland Cement v Chief Executive Officer of Customs (2000) 101 FCR 11 cited Hope v Bathurst City Council (1980) 144 CLR 1 cited Industry Research and Development Board v Bridgestone Australia Ltd (2001) 109 FCR 564 cited Mills v Meeking (1990) 169 CLR 214 cited Minister for Resources v Dover Fisheries Pty Ltd (1993) (1993) 43 FCR 565 cited Network Ten Pty Limited v TCN Channel Nine Pty Limited (2004) 205 ALR 1 cited North Australian Cement Limited v Federal Commissioner of Taxation (1969) 119 CLR 353 cited North Australian Cement Limited v Federal Commissioner of Taxation (1989) 89 ATC 4765 cited Re Goliath Portland Cement Co v Chief Executive Officer of Customs (1998) 53 ALD 659 cited Rose v Department of Social Security (1990) 21 FCR 241 cited State Rail Authority (NSW) v Collector of Customs (1991) 33 FCR 211 cited Transport Accident Commission v Treloar [1992] 1 VR 447 cited Transurban City Link Ltd v Allan (1999) 95 FCR 553 cited Vetter v Lake Macquarie City Council (2001) 202 CLR 439 cited CHIEF EXECUTIVE OFFICER OF CUSTOMS v ADELAIDE BRIGHTON CEMENT LTD S 620 of 2003 BLACK CJ, TAMBERLIN, SACKVILLE, FINN & SELWAY JJ ADELAIDE 7 JULY 2004