Federal Court of Australia
AUDCMENT ne $894 BS
CATCHWORDS CUSTOMS DUTY - imported oil - for use in processing iron ore - proper classification - "topped crude" or "fuel oil" - Schedule 3 Customs Tariff Act 1982 - approach to construction - classifications of equal standing - not necessarily mutually exclusive - characterisation based on use and composition open -
legislative policy - appeal allowed - referred back to Tribunal.
Customs Tariff Act 1982 Customs Tariff Amendment Act (No. 2) 1983
Customs Act 1901
Acts Interpretation Act 1901
Re: Gissing and The Collector of Customs (1977) 14 ALR 555
COLLECTOR OF CUSTOMS v SAVAGE RIVER MINES
No. G477_ of 1987 (ES (fee Ee wots Crt
FOX, DAVIES AND FRENCH JJ. \° paca noon |!
29 March 1988 ee
SYDNEY
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION
NO. G477 of 1987
BETWEEN: COLLECTOR OF CUSTOMS Applicant AND: SAVAGE RIVER MINES
Respondent
MINUTE OF ORDER
JUDGES: FOX, DAVIES and FRENCH JJ.
DATE: 29 March 1988 PLACE:
Sydney
THE COURT ORDERS THAT:
l. The appeal be allowed. 2. The decision of the Tribunal be set aside. 3. The case be remitted to the Tribunal to be heard and
decided again according to law with or without the hearing of further evidence as the Tribunal thinks fit.
4. The respondent pay the applicant's costs of the appeal.
NOTE: Settlement -and entry of orders is dealt with in
Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY No. G477 of 1987
GENERAL DIVISION
BETWEEN: COLLECTOR OF CUSTOMS
Applicant
AND: SAVAGE RIVER MINES
Respondent
CORAM: Fox, Davies and French JJ.
DATE: 29 March 1988
PLACE: Sydney
REASONS FOR JUDGMENT
THE COURT:
On 4 January 1986 at Port Latta in Tasmania, the vessel "Elota" delivered to the order of Savage River Mines some 14.45 Million litres of oil. The oil, which was imported from the United States of America, was intended for use in the processing of iron ore by the passage of a mixture of its gaseous combustion products and air over magnetite (FeO) and iron pyrites (FeS) to
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