Federal Court of Australia
CATCHWORDS
CUSTOMS - Classification of goods for duty purposes - Construction of classification schedule - Interpretation rules relating to application of the more specific of two applicable
items -- Whether goods are "similar goods" to specified articles.
Customs Act 1901 s.167 Customs Tariff Act 1982 Sch.2:; Sch.3, Ch.73. Administrative Appeals Tribunal Act 1975 s.44(1), 44(3)
Peacock v Zvfert (1983) 48 ABR 549
NSW G.284 of 1985 ACROW AUSTRALIA LIMITED v THE COLLECTOR OF CUSTOMS FOR THE STATE OF NEW SOUTH WALES
Evatt, Sheppard and Wilcox JJ Sydney 3 July 1986
—3 JUL 1985
FEDERAL COURT OF AUSTRALIA PRINCIRAL
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ee
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY
ween
GENERAL DIVISION
BETWEEN: ACROW AUSTRALIA LIMITED Applicant AND: THE COLLECTOR OF CUSTOMS FOR THE STATE OF NEW SOUTH WALES Respondent CORAM: EVATT, SHEPPARD and WILCOX JJ PLACE: SYDNEY DATE: 3 JULY 1986
No. G.284 of 1985
ON APPEAL from the General Administrative Division of the Administrative Appeals Tribunal
MINUTES OF ORDER
THE COURT ORDERS THAT:
1. The appeal be dismissed.
NOTE
The applicant pay to the respondent his costs of the
appeal.
Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
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IN THE FEDERAL COURT OF AUSTRALIA
) ) NEW SOUTH WALES DISTRICT REGISTRY ) No. G.284 of 1985 ) GENERAL DIVISION )
ON APPEAL from the General Administrative Division of the Administrative Appeals Tribunal
BETWEEN: ACROW AUSTRALTA LIMITED
Applicant
AND: THE COLLECTOR OF CUSTOMS
FOR THE STATE OF NEW SOUTH WALES
Respondent
CORAM: EVATT, SHEPPARD and WILCOX JJ PLACE SYDNEY DATE: 3 JULY 1986
|
REASONS FOR JUDGMENT
THE COURT: This case concerns the proper classification, for customs duty purposes, of some shipments of threaded rods imported into Australia by the applicant, Acrow Australia
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