Federal Court of Australia
CATCHWORDS CUSTOMS AND EXCISE - Classification of goods - methodology to be applied in classification of goods - construction of item 3005 in Schedule 3 of the Customs Tariff Act 1987 - correct construction and application of item 3005 to incontinence pads Customs Tariff Act 1987 ss9, 10, 21, 22, Schedule 3 Rheem Australia Ltd v Collector of Customs (NSW) 1988 78 ALR 285 Johnson & Johnson Australia Pty Ltd v Collector of Customs (1989) 11 AAR 24 Liebert Corporation Australia Pty Ltd v Collector of Customs, Full Court, Federal Court of Australia, 1 November 1993, unreported VERNON-CARUS AUSTRALIA PTY LTD AND THOMAS CREEVEY & ASSOCIATES V COLLECTOR OF CUSTOMS No VG 248 of 1994 NORTHROP, JENKINSON & BRANSON JJ MELBOURNE 6 JUNE 1995
IN THE FEDERAL COURT OF AUSTRALIA VICTORIA DISTRICT REGISTRY No VG 248 of 1994 GENERAL DIVISION
ON APPEAL FROM THE FEDERAL COURT OF AUSTRALIA CONSTITUTED BY A SINGLE JUDGE
B E T W E E N : VERNON-CARUS AUSTRALIA PTY LTD AND THOMAS CREEVEY & ASSOCIATES Appellants A N D : COLLECTOR OF CUSTOMS Respondent
COURT: NORTHROP J JENKINSON J BRANSON J PLACE: MELBOURNE DATE: 6 JUNE 1995
MINUTES OF ORDER
THE COURT ORDERS THAT: 1. The appeal be allowed with costs. 2. The order appealed from be set aside and in lieu thereof the following orders be made. 3. The appeal from the Tribunal be allowed with costs. 4. The matter be remitted to the Tribunal for determination according to law after considering such further material as it considers appropriate.
Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules
IN THE FEDERAL COURT OF AUSTRALIA VICTORIA DISTRICT REGISTRY No VG 248 of 1994 GENERAL DIVISION
ON APPEAL FROM THE FEDERAL COURT OF AUSTRALIA CONSTITUTED BY A SINGLE JUDGE
B E T W E E N : VERNON-CARUS AUSTRALIA PTY LTD AND THOMAS CREEVEY & ASSOCIATES Appellants A N D : COLLECTOR OF CUSTOMS Respondent
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