Thirsty Towels Pty Ltd v Collector of Cutsoms (VIC) [1987] FCA 727

JUDGMENT No, 7071 BT - CATCHWORDS

Customs duties - importation of pinch pleated curtains from India - import quota permitting applicant to import 40,896 " square metres of curtains free of duty - whether area of curtains ascertained by multiplying the length of the drop by the width of the curtain material when fully extended or by the width of the

gathered or pleated head of the curtain.

Customs Act 1901, s. 273 Customs Tariff Act 1982, ss. '18, 19, 27; Schedule 3, Chapter 60,

tariff classification 60.05.7, Chapter 62, tariff classification 62.02.6; Part II of Schedule 4, item 1331.

THIRS: 0 S$ PTY LIMITED v. CO OF CUSTOMS (VIC. )

No. VG8 of 1987

Coram: Woodward, Sheppard and Jenkinso e? Place: Melbourne

Date : 14 December 1987

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIAN DISTRICT REGISTRY GENERAL DIVISION

) ) ) No. VG8 of 1987 ) )

On appeal from the General Administrative Division of the Administrative Appeals Tribunal

B : THIRSTY TOWELS PTY LIMITED Applicant AND: COLLECTOR OF CUSTOMS (VIC. ) Respondent MINUTES OF ORDER JUDGES MAKING ORDER: Woodward, Sheppard and Jenkinson JJ. ORD! : 14 December 1987

WHERE MADE : Melbourne

THE COURT ORDERS THAT: -

1. The appeal be allowed.

2. The decision of the Administrative Appeals Tribunal be set aside.

3. The decision specified in paragraph 4 of the applicant's application to the Administrative Appeals Tribunal be set aside.

4. The respondent measure for customs duty purposes each of

the curtains to which the post note dated 18 December 1985

and numbered 5693 and also 3435 refers by treating as the

. 2. ae area of each said curtain that number of square metres which is the product of multiplying the width in metres of its pleated head by its length in metres.

5. There be liberty to apply.

NOTE: Settlement and entry of orders is dealt with in Order 36