Grundfos Pumps Pty Ltd v Collector of Customs [1997] FCA 234

CATCHWORDS JUDICIAL REVIEW - appeal from decision of Administrative Appeals Tribunal refusing to classify particular goods under sub-heading of Schedule 3 of Customs Tariff Act 1987 (Cth) - automatic regulating or controlling instruments and apparatus - identification of goods - construction of sub-headings of heading 9032 - whether "electrically powered centrifugal pump with an automatic floating level switch attached" can be identified as "automatic regulating or controlling instrument or apparatus" - consideration of decision of Full Court in Liebert WORDS AND PHRASES - "automatic", "regulate", "instrument", "apparatus" Administrative Appeals Tribunal Act 1975 (Cth), s44 Customs Tariff Act 1987 (Cth), Schedule 3 Australian Trade Commission v Richard Shrapnel Consulting Services Pty Ltd (1988) 85 ALR 287 Byrne v Australian Airlines Ltd (1994) 47 FCR 300 Chamberlain v The Queen (1983) 72 FLR 1 Chandler & Co v Collector of Customs (1907) 4 CLR 1719 Chinese Food and Wine Supplies Pty Ltd v Collector of Customs (Vic) (1987) 72 ALR 591 Collector of Customs v Chemark Services Pty Ltd (1993) 114 ALR 531 Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 115 ALR 1 Collector of Customs v Savage River Mines (1988) 79 ALR 258 Collector of Customs v AGFA-Gevaert Ltd (1996) 141 ALR 59 Collector of Customs v Marym (Australia) Pty Ltd (1992) 15 AAR 436 Commonwealth Banking Corporation v Percival (1988) 20 FCR 176 D & R Henderson (Mfg) Pty Ltd v Collector of Customs for NSW (1974) 48 ALJR 132 Exxon Corporation v Exxon Insurance Consultants International Ltd [1982] Ch 119 Federal Commissioner of Taxation v Inkster (1989) 89 ALR 137 Gardner Smith Pty Ltd v Collector of Customs, Victoria (1986) 66 ALR 377 at 384 Gissing v Collector of Customs (1977) 1 ALD 144 H R Products Pty Ltd v Collector of Customs (1990) 20 ALD 340 Hope v Bathurst City Council (1980) 144 CLR 1 Liebert Corporation Australia Pty Ltd v Collector of Customs (Wilcox, O'Connor and Drummond JJ, 1 November 1993, unreported) Mersey Docks & Harbour Board v Henderson Bros (1888) 13 App Cas 595 Nguyen v Nguyen (1990) 169 CLR 245 Perrett v Commissioner for Superannuation (1991) 29 FCR 581 Putnin v Commissioner of Taxation (1991) 27 FCR 508 Rheem Australia Ltd v Collector of Customs (NSW) (1988) 78 ALR 285 Times Consultants Pty Ltd v Collector of Customs (Qld) (1987) 76 ALR 313 Tridon Pty Ltd and Collector of Customs (1982) 4 ALD 615 Vernon-Carus Australia Pty Ltd & Thomas Creevey & Associates v Collector of Customs (1995) 21 AAR 450 Whitton v Falkiner (1915) 20 CLR 118 GRUNDFOS PUMPS PTY LTD v COLLECTOR OF CUSTOMS NO VG 371 OF 1996 SPENDER, DRUMMOND and R D NICHOLSON JJ BRISBANE (heard in Melbourne) 8 APRIL 1997