Federal Court of Australia
VUDGMENT No. 2071/7 SS
CATCHWORDS ADMINISTRATIVE LAW ~- appeal from Administrative Appeals Tribunal - classification of goods under customs tariff -
whether torches having rechargeable assembly of batteries built into them are "lamps having provision for the
incorporation of batteries".
Customs Tariff Act 1982 Schedule 3
ARLEC PTY LTD v COLLECTOR OF CUSTOMS
No. VG 324 of 1987
Woodward, Jenkinson and Ryan JJ. 2 May 1988 Melbourne
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY No. VG 324 of 1987
GENERAL DIVISION
ON APPEAL FROM THE GENERAL ADMINISTRATION DIVISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL
BETWEEN:
ARLEC PTY LTD Applicant and COLLECTOR OF CUSTOMS Respondent
MINUTES OF ORDER
COURT: Woodward, Jenkinson and Ryan JJ
DATE: 2 May 1988
PLACE: Melbourne
THE COURT ORDERS THAT:
1. The appeal be dismissed.
2. The applicant pay the respondent's costs.
(NOTE: Settlement and entry of orders is dealt with in 0.36 of the Federal Court Rules.)
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY No. VG 324 of 1987
ee
GENERAL DIVISION
ON APPEAL FROM THE GENERAL ADMINISTRATION
DIVISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL
BETWEEN:
ARLEC PTY LTD Applicant and COLLECTOR OF CUSTOMS Respondent
COURT: Woodward, Jenkinson and Ryan JJ
DATE: 2 May 1988
PLACE: Melbourne
REASONS FOR JUDGMENT
THE COURT
This is an appeal, on a question of law, from a decision of the Administrative Appeals Tribunal. In the decision appealed from the Tribunal was called upon to determine a number of issues, but only one of those is the subject of appeal to this Court. The question to be determined is which of two sub-~items in Schedule 3 to the
Customs Tariff Act 1982 applies to the goods the subject of
this appeal.
The relevant item in Schedule 3 is 85.10 under the heading PORTABLE ELECTRIC BATTERY AND MAGNETO LAMPS, OTHER THAN LAMPS FALLING WITHIN 85.09. Nothing turns on the reference to 85.09. The two sub-items listed under this item are: §85.10.1 - Lamps having provision for the incorporation of batteries, and 85.10.9 - Other. The general rate of duty
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