Chandler & Co v Collector of Customs [1907] HCA 81

R.] OF AUSTRALIA. 1719

(HIGH COURT OF AUSTRALIA,]

ANDLER & CO. . F 3 4 APPELLANTS ; PLAINTIFFS,

AND

THE COLLECTOR OF CUSTOMS . . RESPONDENT. 3 Derenpant,

ON APPEAL FROM THE SUPREME COURT OF VICTORIA.

oms Tarif 1902 (No. 14 of 1902), Schedule Division XIII., Items 122 and 123, H.C. ov A. Exemption (k)—Customs duty—Manufactures of paper for advertising purposes 1907. —* Pictures (not being advertising)." ~~

Mei URNE, By Item 122 of Division XIII. of the Schedule to the Customs Tariff 1902, sree

under the heading '' Paper and Stationery," a customs duty at the rate of

8d. per Ib. is charged on " Paper, viz. :—(a) Manufactures of, unframed, for rifith C.J,

_ advertising purposes, including price lists, catalogues, and all printed or Isaacs and

" lithographed matter for such purposes." By special exemption (&) to that #2:

Division there are exempted from duty, '' Pictures (not being advertising), Sepy.

viz. :—Autotypes, chromograghs, engravings, etchings, oleographs, oil paint- ings, photographs, photogravures, and water colours."

"Held (Grifith C.J. and Barton J. dissenting), that pictures printed on — 'Connor, paper by a mechanical process, some being chromographs, and others photo- Higgins JJ. _ gravures, which when imported bore on their faces no advertisements, but the

"chief use of which was for advertising purposes, in which case advertisements

_ were printed on the margins or mounts, or on the pictures themselves, were

within Item 122, and were not within the special exemption (k}, and were

therefore liable to duty at 3d. per Ib.

Per O'Connor, Isaacs and Higgins JJ.—Where goods are made liable to Customs duty as being for particular purposes, the principal or predominant ase of them determines their classification,

H.C. or A 1907. ——

CHANDLEK & Co.

v, CoLLecTor

or Customs.

HIGH COURT [1907.