Collector of Customs v Johnson & Johnson Medical Pty Ltd [1996] FCA 783

CATCHWORDS CUSTOMS AND EXCISE - classification - whether finding of fact by the Administrative Appeals Tribunal that goods were 'paper' rather than 'nonwoven' supportable on the evidence - whether subheading referring to "aseptic paper" extended to goods substantially composed of such material. Customs Tariff Act 1987 (Cth), Sched 3. Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Chinese Food and Wine Supplies Pty Ltd v Collector of Customs (Vic) (1987) 72 ALR 591 Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 Rheem Australia Ltd v Collector of Customs (NSW) (1988) 4 ALD 615 Sharp Corporation of Australia Pty Ltd v Collector of Customs (1995) 59 FCR 6 Vernon-Carus Australia Pty Ltd v Collector of Customs (1995) 21 AAR 450 COLLECTOR OF CUSTOMS v JOHNSON & JOHNSON MEDICAL PTY LTD NG 725 of 1995 Sackville J. Sydney 4 September, 1996

IN THE FEDERAL COURT OF AUSTRALIA) NEW SOUTH WALES DISTRICT REGISTRY) No. NG 725 of 1995 GENERAL DIVISION ) On appeal from the General Administrative Division of the Administrative Appeals Tribunal constituted by Mr M.D. Allen (Senior Member), Professor G.A.R. Johnston (Member), and Mr I.R. Way (Member). BETWEEN: COLLECTOR OF CUSTOMS Applicant AND: JOHNSON & JOHNSON MEDICAL PTY LTD Respondent CORAM: SACKVILLE J. PLACE: SYDNEY DATE: 4 SEPTEMBER, 1996 MINUTES OF ORDER THE COURT ORDERS THAT: 1. The appeal be dismissed, with 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) No. NG 725 of 1995 GENERAL DIVISION ) On appeal from the General Administrative Division of the Administrative Appeals Tribunal constituted by Mr M.D. Allen (Senior Member), Professor G.A.R. Johnston (Member), and Mr I.R. Way (Member). BETWEEN: COLLECTOR OF CUSTOMS Applicant AND: JOHNSON & JOHNSON MEDICAL PTY LTD Respondent CORAM: SACKVILLE J. PLACE: SYDNEY DATE: 4 SEPTEMBER 1996 REASONS FOR JUDGMENT Introduction This is an appeal by the Collector of Customs (the "Collector") pursuant to s.44 of the Administrative Appeals Tribunal Act 1975 (Cth) from a decision of the Administrative Appeals Tribunal (the "AAT"), given on 23 August 1995. The AAT's decision related to the classification of goods, which it described as surgical drapes and surgical packs, for the purpose of Schedule 3 to the Customs Tariff Act 1987 (Cth) (the "Tariff Act"). The goods were imported into Australia by the respondent