Federal Court of Australia
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UDGMENT No. b14/.27..
CATCHWORDS
CUSTOMS TARIFF - Appeal from AAT - Competing items of tariff - Question of construction - Caution in use of evidence of trade usage in respect of a new product which could be described by words used in different tariff items.
Customs Tariff Act 1982 - Items 73.31 & 73.34
JAMBRO PTY LIMITED -V- COLLECTOR OF CUSTOMS N.S.W. NSW G.589 of 1986 ro f° ' Fox, Neaves and Burchett JJ. i: Sydney t 22 October 1987 22m . fs t i
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IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY No. G 589 of 1986
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GENERAL DIVISION
ON APPEAL from the General Administrative Division of the Administrative Appeals Tribunal constituted by Mr C.J. Bannon OC, Mr C.J. Stevens and Mr G.P.Nicholls
BETWEEN : JAMBRO PTY LIMITED
Applicant AND:
. COLLECTOR OF CUSTOMS N.S.W.
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. Respondent
MINUTE OF ORDER OF THE COURT
Judges Making Order: Fox, Neaves and Burchett JJ. Where Order Made: Sydney Date of Order: 22 October 1987
THE COURT ORDERS THAT:
(1) The appeal be dismissed with costs. (2) The exhibits may be returned. NOTE: 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 589 of 1986 )
GENERAL DIVISION )
ON APPEAL from the General Administrative Division of the _Administrative Appeals Tribunal constituted by Mr C.d. Bannon QC, Mr C.J. Stevens and Mr G.P.Nicholls
BETWEEN : JAMBRO PTY LIMITED
Applicant AND:
COLLECTOR OF CUSTOMS N.S.W.
se Respondent CORAM: Fox, Neaves and Burchett Jd.
DATE: 22 October 1987
REASONS FOR JUDGMENT (EX TEMPORE)
FOX J.
I agree with Burchett J. and only add a few words. On the only question of law which arises, and it is raised as one of the many grounds of appeal, there is nothing in the form of words used or in the context in which thev appear to suggest that the language of each individually is used in other than its ordinary sense. What has been referred to as a nail and what has been referred to as a pin do indeed gain clarity from the context, and particularly the balance of the language in which each item is
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