Federal Court of Australia
ee ee
SA
CATCHWORNS
ADMINISTRATIVE LAW - appeal from Administrative Appeals Tribunal -
Customs tariff - liquids used as medicines in China imported to Australia in brightly labelled 500ml bottles - high atcohol content - assessed as spiritous beverages rather than medicaments - manufactured in accordance with China Pharmacopoeia - whether mixed or compounded together for a therapeutic use - relevant time when intended use must be determined - whether subjective or
objective test to be applied in assessing character of goods under
Customs Tariff Act.
Customs Act 1901 s.273GA Customs Tariff Act 1982, Schedules
CHINESE. FOOD AND WINE SUPPLIES PTY LIMITED and COLLECTOR OF CUSTOMS (VIC)
No. VG 367 of 1986
Woodward, Lockhart and Ryan JJ
6 April 1987 Melbourne
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIAN DISTRICT REGISTRY
GENERAL DIVISION
BETWEEN :
AND:
VG 367 of 1986
ON __ APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL
CHINESE FOOD AND WINE SUPPLIES PTY. LIMITED.
Applicant COLLECTOR OF CUSTOMS (VIC. )
Respondent
MINUTES OF QRDER
COURT: WOODWARD, LOCKHART and RYAN JJ. DATE: 6 APRIL 1987 PLACE: MELBOURNE
THE COURT ORDERS THAT:
The appeal be dismissed with costs.
(NOTE:
Settlement and entry or orders is dealt with in 0.36
of the Federal Court Rules.)
IN THE FEDERAL COURT OF AUSTRALTA
VICTORIAN DISTRICT REGISTRY VG 367 of 1986
GENERAL DIVISION
ON APPEAL FROM THE
ADMINISTRATIVE — _ APPEALS
TRIBUNAL
BETWEEN: CHINESE FOOD AND WINE
SUPPLIES PTY. LIMITED.
Applicant AND: COLLECTOR OF CUSTOMS (VIC. )
Respondent
COURT: WOODWARD, LOCKHART and RYAN JJ.
DATE: 6 APRIL 1987 PLACE: MELBOURNE
REASONS FOR JUDGMENT
WOODWARD J.
T have had the advantage of reading the draft reasons for judgment of Lockhart J in this matter. I agree with the conclusion he has reached and with his reasons for that
conclusion.
I certify that this page 1s a true and accurate copy of the Reasons for Judgment herein of The Hon Mr Justice Woodward
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