Chief Executive Officer of Customs v Adelaide Brighton Cement Limited [2003] FCA 780

FEDERAL COURT OF AUSTRALIA

Chief Executive Officer of Customs v Adelaide Brighton Cement Limited [2003] FCA 780 CUSTOMS AND EXCISE – ADMINISTRATIVE LAW – appeal from determination made by the Administrative Appeals Tribunal – whether entitlement to diesel fuel rebate for mining operations – Act excludes diesel fuel rebate being claimed where mining was for 'limestone' – consideration of definition of 'limestone' – whether mining for limestone or its constituent minerals calcite, silica, alumina and haematite – where minerals sought in particular quantities – where minerals stockpiled in order to use them in the required quantities – Tribunal decision found mining operations not for limestone but for calcite, silica, alumina and haematite – whether Tribunal finding involved error of law – whether Tribunal correctly followed Full Court decision in Goliath v Portland Cement v Chief Executive Officer of Customs (2000) 101 FCR 11. Customs Act 1901 (Cth) Customs and Excise Legislation Amendment Act (No.1) 1997 Customs and Excise Legislation Amendment Act 1995 (Cth) Customs and Excise Legislation Amendment Act (No.1) 1996 Mining Act 1971 (SA) Income Tax Assessment Act 1936 (Cth) Goliath Portland Cement Ltd v Chief Executive Officer of Customs (2000) 101 FCR 11 David Mitchell Ltd v Chief Executive Officer of Customs (2001) 106 FCR 252 North Australian Cement Ltd v Federal Commissioner of Taxation (1969) 119 CLR 353 Collector of Customs v Bell Basic Industries (1988) 9 AAR 382 Re Goliath Portland Cement Co v Chief Executive Officer of Customs (1998) 53 ALD 659 Chief Executive Officer of Customs v Goliath Portland Cement Co Ltd (1999) 29 AAR 182; [1999] FCA 666 Re David Mitchell Ltd v Chief Executive Officer of Customs (1998) 51 ALD 389 Collector of Customs v Bell Basic Industries Ltd (1988) 83 ALR 251 North Australian Cement Ltd v Federal Commissioner of Taxation (1989) 89 ATC 4765 North Australian Cement Ltd v Commissioner of Taxation (1969) 119 CLR 353 CHIEF EXECUTIVE OFFICER OF CUSTOMS v ADELAIDE BRIGHTON CEMENT LIMITED S 213 OF 2002 MANSFIELD J 5 AUGUST 2003 ADELAIDE