Federal Court of Australia
JUDGMENT No. am @t oy oot
CATCHWORDS CUSTOMS AND EXCISE - tariff concession order - construction - question of law - whether commercial usage or ordinary meaning - composite phrase - one element with commercial meaning - construction of different parts of the one phrase according to usage and ordinary meaning - error of law - evidence of commercial usage - whether argument about ordinary meamng - range of ordinary meanings - photographic paper - used in "silver dye bleach reversal process" - "having rmage dyes
incorporated in emulsion layers".
Administrative Appeals Tribunal Act 1975 Customs Act 1901 (Cwth) s.269C
Customs Amendment Act 1983 (Cwth) Customs Tariff Act 1987
Waterford v. Commonwealth (1987) 163 CLR 54
Collector of Customs v. Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 Herbert Adams Pty Ltd v. Federal Commissioner of Taxation (1932) 47 CLR 222 V. & R. Henderson (MFG) Pty Ltd v. Collector of Customs (1974) 48 ALJR 132 Collector of Customs v. Bell Basic Industries Ltd (1988) 20 FCR 146
Maunsell v. Olins [1975] AC 373
Curragh Queensland Mining Ltd v. Daniel (1992) 34 FCR 212 Markwell v. Wollaston (1906) 4 CLR 141
Whitton v. Falkiner (1915) 20 CLR 118
Australian Trade Commission v. Richard Shrapnel Consulting Services Pty Ltd (1988) 22 FCR 145
AGFA-GEVAERT LIMITED v. COLLECTOR OF CUSTOMS and KODAK
(AUSTRALASIA) PTY LTD No. VG 230 of 1993
Ryan, Gummow and French JJ
Melbourne
16 September 1994 19 SEP 1994
FEDERAL Cou
AUSTRALIA
PRINCIPAL REGISTRY
IN THE FEDERAL COURT )
OF AUSTRALIA )
VICTORIA )
DISTRICT REGISTRY )
GENERAL DIVISION ») No. VG 230 OF 1993 ON APPEAL from the General Administrative Division of the Administrative Appeals Tribunal
BETWEEN: AGFA-GEVAERT LIMITED
Applicant
and
COLLECTOR OF CUSTOMS and KODAK (AUSTRALASIA) PTY LTD
Respondents MINUTE OF ORDER
JUDGE MAKING ORDER: RYAN, GUMMOW AND FRENCH JJ.
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