Federal Court of Australia
a)
a
. §UDGMENT No. a
CATCHWORDS
CUSTOMS TARIFF - Classification of goods for tar1ff purposes — Goods in sets - Magazine and cassette - Determination of essential character of goods — Relevance of consideration of comparative costs of goods and of the purposes intended to be served by the manufacturer in producing the goods and by purchasers in acquiring the goods - Proper approach to
classification of goods in sets.
Customs Tariff Act 1982 Schedule 2 r.3.
NSW G.607 of 1986 TIMES CONSULTANTS PTY LIMITED v COLLECTOR OF CUSTOMS
(QUEENSLAND }
Fox, Morling and Wilcox JJ Sydney 11 September 1987
RECTIVED 14 SEP 1987
FEDERAL COURT OF AUSTRALIA
PRINCIPAL REGISTRY
a
2 te
woe eee
IN THE FEDERAL COURT OF AUSTRALIA
) ) . NEW SOUTH WALES DISTRICT REGISTRY ) No. NSW G.607 of 1986 ) )
GENERAL DIVISION
BETWEEN: TIMES CONSULTANTS PTY LIMITED
Appellant
AND: COLLECTOR OF CUSTOMS
(QUEENSLAND ) Respondent CORAM: FOX, MORLING and WILCOX JJ PLACE: SYDNEY DATE: 11 September 1987
MINUTES OF ORDER
THE COURT ORDERS THAT:
1. The appeal be dismissed.
2. The appellant pay to the respondent his costs of the appeal.
Note: Settlement and entry of orders is dealt with in Order
36 of the Federal Court Rules.
ae.
a rt
ee en
IN THE FEDERAL COURT OF AUSTRALIA
) } NEW SOUTH WALES DISTRICT REGISTRY } No. G607 of 1986 ) GENERAL DIVISTON )
ON_APPEAL from a decision of His Honour Mr. Justice Davies
BETWEEN : TIMES CONSULTANTS PTY. LIMITED
Appellants AND: COLLECTOR OF CUSTOMS (QUEENSLAND)
Respondent
CORAM: FOX, MORLING AND WILCOX JJ. DATE: ll SEPTEMBER 1987 REASONS FOR JUDGMENT
The appellant imported goods comprising a magazine
explanatory of musical pieces, orchestras, musicians and
composers and an attached cassette of high quality recording of a~
musical piece or pieces discussed, in general or specific terms, in the magazine. They were one part of a 52 part series intended
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate