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

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

Pictures printed on paper by mechanical process and imported without advertisements, but chiefly used for advertising purposes and subsequently having advertisements added, are 'manufactures of paper for advertising purposes' under Item 122 and not exempt as 'pictures (not being advertising)' under exemption (k) of the Customs Tariff 1902, and are therefore liable to duty at 3d. per lb.

Parties
Appellant; Plaintiff: Chandler & Co.; Respondent; Defendant: Collector of Customs
Jurisdiction
Australia
Judgment Date
27 September 1907
Procedural Posture
Appeal / On Appeal From the Supreme Court of Victoria
Outcome
Appeal dismissed
Legal Topics
Customs Duty, Statutory Interpretation, Tariff Classification, Paper and Stationery, Exemptions
Taxation Customs Law Customs Duty Statutory Interpretation Tariff Classification Paper and Stationery Exemptions

Case Brief

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Parties

Chandler & Co.

Appellant; Plaintiff

Collector of Customs

Respondent; Defendant

Procedural Posture

Appeal / On Appeal From the Supreme Court of Victoria

Legal Issues

  1. 1 Whether imported pictures printed on paper are 'pictures (not being advertising)' and thus exempt from duty under Customs Tariff 1902, or 'manufactures of paper for advertising purposes' liable to duty
  2. 2 Meaning of 'for advertising purposes' and 'not being advertising' in the context of Customs Tariff 1902

Ratio Decidendi

Pictures printed on paper by mechanical process and imported without advertisements, but chiefly used for advertising purposes and subsequently having advertisements added, are 'manufactures of paper for advertising purposes' under Item 122 and not exempt as 'pictures (not being advertising)' under exemption (k) of the Customs Tariff 1902, and are therefore liable to duty at 3d. per lb.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed with costs