Boehringer Mannheim Australia Pty Ltd v Collector of Customs [1995] FCA 678

CATCHWORDS CUSTOMS - tariff classification - meaning of "accessories" - blood glucose test strips designed for use in photometers Customs Tariff Act 1987, Sch 3, heading 9027 Deputy Commissioner of Taxation v Polaroid Australia Pty Ltd (1971) 46 ALJR 32 Zendel Australia Pty Ltd v Commissioner of Taxation 92 ATC 4515 Zendel Australia Pty Ltd v Commissioner of Taxation (1993) 46 FCR 14 BOEHRINGER MANNHEIM AUSTRALIA PTY LIMITED v COLLECTOR OF CUSTOMS No. NG 697 of 1993 Coram:Whitlam J Place: Sydney Date: 31 August 1995

IN THE FEDERAL COURT OF AUSTRALIA ) ) NEW SOUTH WALES DISTRICT REGISTRY ) NG 697 of 1993 ) GENERAL DIVISION ) On appeal from the General Administrative Division of the Administrative Appeals Tribunal BOEHRINGER MANNHEIM AUSTRALIA PTY LIMITED Applicant COLLECTOR OF CUSTOMS Respondent Coram:Whitlam J Place: Sydney Date: 31 August 1995 MINUTES OF ORDER THE COURT ORDERS THAT: 1. Appeal allowed. 2. Decision of the Administrative Appeals Tribunal set aside. 3. Matter remitted to be heard and decided again, either with or without the hearing of further evidence, by the Administrative Appeals Tribunal. 4. The respondent pay the applicant's costs. 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 ) NG 697 of 1993 ) GENERAL DIVISION ) On appeal from the General Administrative Division of the Administrative Appeals Tribunal BOEHRINGER MANNHEIM AUSTRALIA PTY LIMITED Applicant COLLECTOR OF CUSTOMS Respondent Coram:Whitlam J Place: Sydney Date: 31 August 1995 REASONS FOR JUDGMENT This is an appeal from a decision of the Administrative Appeals Tribunal ("the Tribunal") affirming a tariff classification by the respondent. The goods in question are blood glucose test strips, which are imported in packs containing 50 test strips and one bar-code strip. The test strips are used in meters described as reflectance photometers. There are two types of test strips imported by the applicant, one for use in the Reflolux S meter and the other for use in the Accutrend meter. The respondent classified the goods under heading 3822.00.00 in Schedule 3 to the Customs Tariff Act 1987 ("the Act"). The applicant contends that the goods should be classified under heading 9027.90.90 in Schedule 3.