Eurovox Pty Ltd v Chief Executive Officer of Customs [1998] FCA 1637

FEDERAL COURT OF AUSTRALIA

CUSTOMS AND EXCISE – Tariff Concession orders – whether radio cassette players and compact disc units of a kind used as original and replacement components in passenger motor vehicles are goods of a kind used as replacement components in a passenger motor vehicle WORDS AND PHRASES – "replacement components" Customs Tariff Act 1995 (Cth) Customs Act 1901 (Cth) ss 269F, 269HA, 269SJ(1) Customs Regulations 1926 (Cth) Reg 185(1)(a) Hygienic Lily Ltd v Deputy Commissioner of Taxation (1987) 13 FCR 396 – cited Commissioner of Taxation v Chubb Australia Ltd (1995) 56 FCR 557 - cited Airovent Pty Ltd v Federal Commissioner of Taxation (1998) ATC 4800 - cited

EUROVOX PTY LTD v CHIEF EXECUTIVE OFFICER OF CUSTOMS VG 151 OF 1998 JUDGE: MERKEL J PLACE: MELBOURNE DATE: 18 DECEMBER 1998

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VG 151 of 1998

BETWEEN: EUROVOX PTY LTD

Applicant

AND: CHIEF EXECUTIVE OFFICER OF CUSTOMS

Respondent

JUDGE: MERKEL J

DATE OF ORDER: 18 DECEMBER 1998

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT: 1. The application be dismissed. 2. The applicant pay the respondent's taxed costs of and incidental to the application. 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 VG 151 of 1998

BETWEEN: EUROVOX PTY LTD

Applicant

AND: CHIEF EXECUTIVE OFFICER OF CUSTOMS

Respondent

JUDGE: MERKEL J

DATE: 18 december 1998

PLACE: MELBOURNE

REASONS FOR JUDGMENT The Court

Introduction

Goods are not entitled to concessional rates of duty upon their importation into Australia pursuant to Item 53(a) Pt III of Sch 4 of the Customs Tariff Act 1995 (Cth) ("the Customs Tariff Act") if the goods are "of a kind used as replacement components in passenger motor vehicles…". The issue arising on the present appeal is whether certain radio cassette players and compact disc units are used as "replacement components" in vehicles when those players and units are goods of a kind used as replacement and original components in the vehicles.