Chief Executive Officer of Customs v Goliath Portland Cement Co Ltd [1999] FCA 666

FEDERAL COURT OF AUSTRALIA

Chief Executive Officer of Customs v Goliath Portland Cement Co Ltd

[1999] FCA 666 TAXES AND DUTIES - diesel fuel rebate - appeal from Administrative Appeals Tribunal - rebate available for fuel used in "mining operations" - cement manufacturing plant - operations including recovery of calcite and processing thereof – whether limestone excluded from definition of "minerals"

WORDS AND PHRASES – "minerals", "mining operations"

Customs Act 1901 (Cth) s164

Excise Act 1901 (Cth) s78A Customs and Excise Amendment Act 1995 (Cth) Customs and Excise Legislation Amendment Act (No 1) 1996 (Cth) Thompson v Goold & Co [1910] AC 409 at 420 applied Re Bolton; ex parte Beane (1987) 162 CLR 514 applied Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 297 applied CSR Limited v Chief Executive Officer of Customs (1997) 26 AAR 84 at 91 applied North Australian Cement Ltd v Commissioner of Taxation (Cth) (1969) 119 CLR 353 at 362 cited Neumann Dredging Co Ltd v Collector of Customs (1987) 79 ALR 588 applied Collector of Customs v Bell Basic Industries Ltd (1988) 20 FCR 146 applied

CHIEF EXECUTIVE OFFICER OF CUSTOMS V GOLIATH PORTLAND CEMENT CO LTD No TG 21 OF 1998 HEEREY J

20 MAY 1999 MELBOURNE (HEARD IN HOBART)

IN THE FEDERAL COURT OF AUSTRALIA

TASMANIA DISTRICT REGISTRY TG 21 OF 1998

BETWEEN: CHIEF EXECUTIVE OFFICER OF CUSTOMS

Applicant

AND: GOLIATH PORTLAND CEMENT CO LIMITED

First Respondent

SHAW CONTRACTING PTY LIMITED

Second Respondent

JUDGE: HEEREY J

DATE OF ORDER: 20 MAY 1999

WHERE MADE: MELBOURNE (HEARD IN HOBART)

THE COURT ORDERS THAT: 1. The appeal is allowed.

2. The applications the subject of the appeal are remitted to the Administrative Appeals Tribunal for reconsideration according to law.