Rheem Australia Ltd v. Collector of Customs (NSW) [1988] FCA 82

gupe 5. CAT BB

CATCHWORDS

CUSTOMS - Tariffs - Categorization of imported goods - Mixture of polyols and other compounds - Polyols specifically referred to in Schedule 3 - Possible application of rule 2 of Schedule

2 -- Application of rule 3 of Schedule 2 - More specific

description.

Customs Tariff Act 1982 ss.17, 19, Schedules 2, 3.

NSW G.528 OF 1986 RHEEM AUSTRALIA LIMITED v COLLECTOR OF CUSTOMS (NSW)

Neaves, Wilcox and Burchett JJ Sydney 11 March 1988

IN THE FEDERAL COURT OF AUSTRALIA

) ) NEW SOUTH WALES DISTRICT REGISTRY ) No. NSW G.528 of 1986 ) )

GENERAL DIVISION

AN APPEAL FROM THE GENERAL ADMINISTRATIVE DIVISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL

BETWEEN: RHEEM AUSTRALIA LIMITED

Applicant

AND: COLLECTOR OF CUSTOMS (NSW)

Respondent CORAM: NEAVES, WILCOX and BURCHETT JJ PLACE: SYDNEY DATE: 11 MARCH 1988

MINUTES OF ORDER

THE COURT ORDERS THAT:

1. The appeal be allowed.

2. The decision of the Administrative Appeals Tribunal be set aside and, in lieu thereof, it be ordered that the matter be remitted to the respondent with a direction that duty be reassessed on the basis that the goods in question fall within para.39.01.19 of

Schedule 3 of the Customs Tariff Act 1982.

=

Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

"oa . 14 , 1 « ' : 1'. ' Bey a , a - . ' wee ' -4 got "oo ' wy - a \ 1 . e - ' ' ' rye t - we 4 "oat ' t rey, . ns ! " oy 1 ' : Bs ote , c * ' ha ' 4 r * p . 3 , ", en ' att 4 . cy ' ! " , pint he oy 1 roy ty atte a oe on ar : , \ Cag sy 1 ote . " eet . : wn ste, , -. y 1 . Y q t - « , . ss ' - ' ' . ve . ace

IN THE FEDERAL COURT OF AUSTRALIA

NEW_SOUTH WALES DISTRICT REGISTRY No. G 528 of 1986

wee Ew

GENERAL DIVISION

ON APPEAL FROM THE GENERAL ADMINISTRATIVE DIVISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL

BETWEEN : RHEEM AUSTRALIA LIMITED Applicant