Anite Networks Pty Ltd v Collector of Customs [1999] FCA 26

FEDERAL COURT OF AUSTRALIA

Anite Networks Pty Ltd v Collector of Customs [1999] FCA 26 CUSTOMS – identification and classification of goods – whether Administrative Appeals Tribunal erred in relying upon classification concepts to identify the goods subject to customs tariff – whether primary judge erred in finding that the Tribunal had not so erred. Customs Tariff Act 1987 (Cth), ss 5, 9, 10, 21, 22(a), Sch 2, Sch 3 Collector of Customs v Savage River Mines (1988) 79 ALR 258 at 265 referred to Rheem Australia Ltd v Collector of Customs (1988) 78 ALR 285 referred to Sharp Corporation of Australia Pty Ltd v Collector of Customs (1995) 59 FCR 6 referred to Cody v Datacraft (Australia) Pty Ltd (1989) 10 AAR 346 at 353 referred to Commonwealth v Human Rights and Equal Opportunity Commission (1998) 76 FCR 513 at 519 referred to ANITE NETWORKS PTY LIMITED (FORMERLY CRAY COMMUNICATIONS LIMITED) v COLLECTOR OF CUSTOMS NG 213 OF 1998

EINFELD, CARR AND LEHANE JJ 28 JANUARY 1999 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NG 213 OF 1998

BETWEEN: ANITE NETWORKS PTY LIMITED (FORMERLY CRAY COMMUNICATIONS LIMITED)

Appellant

AND: COLLECTOR OF CUSTOMS

Respondent

JUDGES: EINFELD, CARR AND LEHANE JJ

DATE OF ORDER: 28 JANUARY 1999

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The appeal be dismissed. 2. The appellant pay the respondent'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 213 OF 1998

BETWEEN: ANITE NETWORKS PTY LIMITED (FORMERLY CRAY COMMUNICATIONS LIMITED)

Appellant

AND: COLLECTOR OF CUSTOMS

Respondent

JUDGES: EINFELD, CARR AND LEHANE JJ

DATE: 28 JANUARY 1999