Wildia Enterprises Pty Ltd v. Collector of Customs (NSW) [1987] FCA 115

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IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY No. G38 of 1986

GENERAL DIVISTON

ON APPEAL from the General Administrative Division of the Administrative Appeals Tribunal constituted by Deputy President A.N.Hall, Mr. G.D.Grant and Dr.A.P.Renouf

BETWEEN :

WILDIA ENTERPRISES PTY. LIMITED Applicant

AND:

COLLECTOR OF CUSTOMS (N.S.W. )}

Respondent

CORAM: FOX, WILCOX AND BURCHETT Jd..

DATE: 27 FEBRUARY 1987

REASONS FOR JUDGMENT (EX TEMPORE)

FOX J.

This is an appeal from a decision of the Administrative Appeals Tribunal which had before it an application to review a decision of the Collector of Customs. The particular matter at

issue is whether certain lace fabric being imported falls under an exception to item 58.09 of Schedule 3 of the Customs Tariff Act 1982.

The Administrative Appeals Tribunal considered the

matter carefully and at length. The argument before us has, it

seems to me, been one rather of fact than of law and has not in truth raised a matter of law at all. The particular words which are included as an exception in item 58.09 of the Schedule are "knitted fabrics". It was not argued, as I understood, that these words had other than their natural meaning and it was sought to show nevertheless that the particular items were not knitted fabrics. This argument raised questions of fact unless one took the matter a further distance and submitted that knitted fabrics in the phrase that I have referred to meant fabrics

exclusively or wholly knitted.

I do not understand that there was any such submission, but in my view it would not in any event be tenable. One has to read the language according to its ordinary meaning, not necessarily governed by what any experts might think about its meaning, although of course their evidence as to what is done in relation to the method of manufacture of the fabric is a matter