Federal Court of Australia
CATCHWORDS Customs and Excise - Excise duty on diesel fuel - Application for rebate - Fuel used to generate
electricity for town adjacent to mining site - Whether used in operations connected with mining for minerals.
Excise Act 1901, s. 78A
Customs Act 1901, sub-s. 164(7)
COLLECTOR OF CUSTOMS V CLIFFS ROBE RIVER IRON ASSOCIATES
No. WA G 110 of 1984
CORAM: Bowen, C.J., Morling and Neaves JJ. 28 March 1985
Canberra
Prurupod Fogpam ,
IN THE FEDERAL COURT OF AUSTRALIA AUSTRALIAN CAPITAL TERRITORY
DISTRICT REGISTRY No. WAG 110 of 1984
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GENERAL DIVISION
On appeal from the Administrative Appeals Tribunal
BETWEEN : COLLECTOR OF CUSTOMS Applicant AND: CLIFFS ROBE RIVER IRON ASSOCTATES Respondent
MINUTES OF ORDER
JUDGES MAKING ORDER .: Bowen, C.J., Morling and Neaves JJ. DATE OF ORDER : 28 March 1985 WHERE MADE : Canberra
THE COURT QRDERS THAT:
1. The appeal be dismissed.
2. The Collector of Customs pay to Cliffs Robe
River Tron Associates its costs of the appeal.
IN THE FEDERAL COURT OF AUSTRALTA AUSTRALIAN CAPITAL TERRITORY
DISTRICT REGISTRY No. WA G 110 of 1984
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GENERAL DIVISTON
On appeal from the Administrative Appeals Tribunal
BETWEEN : COLLECTOR OF CUSTOMS Applicant AND: CLIFFS ROBE RIVER IRON ASSOCIATES Respondent
CORAM: BOWEN, C.J., MORLING and NEAVES JJ.
DATE: 28 March 1985
_ REASONS FOR JUDGMENT
THE COURT: This 185 an appeal from a decision of the Administrative Appeals Tribunal setting aside a decision of the Collector of Customs to refuse to pay to the respondent
pursuant to s.78A of the Excise Act 1901 a rebate for diesel
fuel used to generate electricity for the township of Pannawonica in Western Australia. An appeal to this Court from a decision of the Tribunal lies only on a question of law -
vide s.44 of the Administrative Appeals Tribunal Act 1975.
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The respondent 1s a joint venture of Cliffs Western Australian Mining Co. Pty. Limited, Mitsui Iron Ore Development Pty. Limited, Robe River Limited and Cape Lambert Iron Associates. The joint venture 1s engaged in mining 1ron ore in the Pilbara region of Western Australia and in transporting the ore by rail from Pannawonica to Cape Lambert where 1t 15
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