David Mitchell Limited & Anor v Chief Executive Officer of Customs [2001] FCA 294

FEDERAL COURT OF AUSTRALIA

David Mitchell Limited & Anor v Chief Executive Officer of Customs

[2001] FCA 294

TAXES AND DUTIES – statutory interpretation - diesel fuel rebate available for fuel used in "mining operations" – fuel used in extraction of limestone for production of lime - whether exclusion of one material means its constituents also excluded – identification of mineral recovered WORDS AND PHRASES – "minerals", "mining operations", "the end product"

Excise Act 1901 (Cth) s 78A(1) Customs Act 1901 (Cth) s 164(1) and s 164(7) Administrative Appeals Tribunal Act 1975 (Cth) s 44 Customs and Excise Legislation Amendment Act 1995 (Cth) Customs and Excise Legislation Amendment Act (No 1) 1996(Cth) Chief Executive Officer of Customs v Goliath Portland Cement Co Ltd [1999] FCA 666, (1999) 42 ATR 189 referred to

Goliath Portland Cement Co Limited v Chief Executive Officer of Customs [2000] FCA 1164, (2000) 101 FCR 11 applied

Transurban City Link Ltd v Allan [1999] FCA 1723, (1999) 95 FCR 553 followed

Federal Commissioner of Taxation v ICI Australia Ltd (1972) 127 CLR 529 applied

Chief Executive Officer of Customs v Tasmanian Electro Metallurgical Co Pty Ltd (1997) 76 FCR 476 followed

DAVID MITCHELL LIMITED AND LOONGANA LIME PTY LIMITED v CHIEF EXECUTIVE OFFICER OF CUSTOMS V 698 of 1999 SPENDER, MARSHALL and GYLES JJ MELBOURNE 23 MARCH 2001

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 698 of 1999

ON APPEAL FROM A SINGLE JUDGE OF THE FEDERAL COURT OF AUSTRALIA

BETWEEN: DAVID MITCHELL LIMITED

FIRST APPELLANT

LOONGANA LIME PTY LIMITED

SECOND APPELLANT

AND: CHIEF EXECUTIVE OFFICER OF CUSTOMS

RESPONDENT

JUDGES: SPENDER, MARSHALL and GYLES JJ

DATE OF ORDER: 23 MARCH 2001

WHERE MADE: MELBOURNE