Arlec Pty Ltd v Customs, Collector of [1988] FCA 207

Arlec Pty Ltd v Customs, Collector of [1988] FCA 207

Lamps which are so designed and constructed that they can be powered by internal batteries, whether rechargeable or replaceable and whether or not the batteries are already incorporated at importation, are properly described as 'having provision for the incorporation of batteries' under the Customs Tariff Act 1982, Schedule 3, item 85.10.1.

Parties
Applicant: ARLEC PTY LTD; Respondent: COLLECTOR OF CUSTOMS
Jurisdiction
Australia
Judgment Date
02 May 1988
Procedural Posture
Administrative Law Appeal / On Appeal From the Administrative Appeals Tribunal
Outcome
Appeal dismissed with costs
Legal Topics
Customs Tariff Classification, Portable Electric Lamps, Customs Tariff Act 1982
Administrative Law Customs Tariff Classification Portable Electric Lamps Customs Tariff Act 1982

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Parties

ARLEC PTY LTD

Applicant

COLLECTOR OF CUSTOMS

Respondent

Procedural Posture

Administrative Law Appeal / On Appeal From the Administrative Appeals Tribunal

Legal Issues

  1. 1 Whether torches having rechargeable assembly of batteries built into them are 'lamps having provision for the incorporation of batteries' under Schedule 3 of the Customs Tariff Act 1982

Ratio Decidendi

Lamps which are so designed and constructed that they can be powered by internal batteries, whether rechargeable or replaceable and whether or not the batteries are already incorporated at importation, are properly described as 'having provision for the incorporation of batteries' under the Customs Tariff Act 1982, Schedule 3, item 85.10.1.

Court Disposition

Appeal dismissed with costs

Orders

  • The appeal be dismissed.
  • The applicant pay the respondent's costs.