CSR Ltd & Anor v Chief Executive Officer of Customs [1997] FCA 1093

CSR Ltd & Anor v Chief Executive Officer of Customs [1997] FCA 1093

The Tribunal did not err in law by construing 'mining for minerals' by reference to ordinary meaning, industry usage, and relevant judicial guidance; on the facts found, the applicants' activities were not mining for minerals but quarrying for materials with specific physical, not mineralogical, qualities. The mere capacity of a material to be a 'mineral' does not make the operation 'mining for minerals' when its extraction is for other purposes.

Parties
First Applicant: CSR Limited; Second Applicant: Metromix Pty Ltd; Respondent: Chief Executive Officer of Customs
Jurisdiction
Australia
Judgment Date
23 October 1997
Procedural Posture
Appeal From Administrative Appeals Tribunal / Judgment on Appeal
Outcome
Appeal dismissed
Legal Topics
Statutory Interpretation, Mining Operations, Diesel Fuel Duty, Rebate Eligibility
Administrative Law Customs Law Excise Law Statutory Interpretation Mining Operations Diesel Fuel Duty Rebate Eligibility

Case Brief

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Parties

CSR Limited

First Applicant

Metromix Pty Ltd

Second Applicant

Chief Executive Officer of Customs

Respondent

Procedural Posture

Appeal From Administrative Appeals Tribunal / Judgment on Appeal

Legal Issues

  1. 1 Whether the applicants' activities constituted 'mining for minerals' within the meaning of s 164 of the Customs Act 1901 and s 78A of the Excise Act 1901
  2. 2 Legitimacy of considering 'informed general usage' of 'mining', 'quarrying' and 'minerals'
  3. 3 Admissibility of evidence from individuals in the quarrying industry

Ratio Decidendi

The Tribunal did not err in law by construing 'mining for minerals' by reference to ordinary meaning, industry usage, and relevant judicial guidance; on the facts found, the applicants' activities were not mining for minerals but quarrying for materials with specific physical, not mineralogical, qualities. The mere capacity of a material to be a 'mineral' does not make the operation 'mining for minerals' when its extraction is for other purposes.

Court Disposition

Appeal dismissed

Orders

  • The application be dismissed.
  • The applicants pay the respondent's costs of the appeal.