Freight Rail Corporation v Chief Executive Officer of Customs [2000] FCA 1796

FEDERAL COURT OF AUSTRALIA

Freight Rail Corporation v Chief Executive Officer of Customs [2000] FCA 1796

CUSTOMS AND EXCISE – Diesel fuel rebate – mining operations – coal mining – coal subjected to process of blending and magnetic removal of contaminates before shipping – Administrative Appeal Tribunal found that process was not an integral part of "recovery" and not "beneficiation" – whether Tribunal erred in law by applying the wrong test for "recovery" or "beneficiation". EVIDENCE – admissibility – construction of purported ordinary English word – whether construction of ordinary English word controlled by expert evidence.

WORDS AND PHRASES – "beneficiation" – "recovery"

Income Tax Assessment Act 1936 (Cth) ss 164(7), 164(7A), 164(7B)

Customs v Tasmanian Electro-Metallurgical Co Pty Limited (1997) 76 FCR 476 referred to Chief Executive Officer of Customs v West Australian Government Railways Commission (1999) FCR 473 referred to Australian Native Landscapes Pty Limited v Collector of Customs (1997) 24 AAR 353 referred to Pepsi Seven-Up Bottlers Pty Ltd v Commissioner of Taxation (1995) 62 FCR 289 considered Abbott Point Bulk Coal Pty Ltd v Collector of Customs (1992) 35 FCR 371 discussed Regional Director of Customs (WA) v Dampier Salt (Operations) Pty Ltd (1996) 67 FCR 108 discussed Collector of Customs v BHP Australia Coal Limited (1994) 53 FCR 499 discussed State Rail Authority (NSW) v Collector of Customs (1991) 33 FCR 211 referred to North Australian Cement Ltd v Commissioner of Taxation (1969) 119 CLR 353 referred to NSW Associated Blue-Metal Quarries Ltd v Commissioner of Taxation (1956) 94 CLR 509 referred to Commissioner of Taxation v ICI Australia Ltd (1972) 127 CLR 529 discussed Commissioner of Taxation v Broken Hill South Limited (1941) 65 CLR 150 referred to Collector of Customs v Agfa-Gevaert Limited (1996) 186 CLR 389 discussed