Chief Executive Officer of Customs v I.P.L. Datron Pty Ltd & Anor1 [1998] FCA 1055

Chief Executive Officer of Customs v I.P.L. Datron Pty Ltd & Anor1 [1998] FCA 1055

Heading 9612, which describes typewriter or similar ribbons prepared for giving impressions, whether or not in cartridges, provides a more specific description of the printer ribbons in cartridges than heading 8473, which describes parts and accessories suitable for use solely or principally with machines of headings 8469 to 8472. The Tribunal therefore erred in law in holding that heading 8473 was the more specific description.

Jurisdiction
Australia
Judgment Date
28 August 1998
Procedural Posture
Appeal From the General Administrative Division of the Administrative Appeals Tribunal Concerning Customs Tariff Classification / Federal Court Judgment on Appeal
Outcome
Appeal allowed; Tribunal decision set aside; decisions under review affirmed; respondents to pay the applicant's costs of the appeal.
Legal Topics
['customs Tariff Classification' 'interpretation Rules' 'specific Versus General Tariff Headings' 'printer Ribbons in Cartridges']
['customs and Excise' 'administrative Law'] ['customs Tariff Classification' 'interpretation Rules' 'specific Versus General Tariff Headings' 'printer Ribbons in Cartridges']

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Procedural Posture

Appeal From the General Administrative Division of the Administrative Appeals Tribunal Concerning Customs Tariff Classification / Federal Court Judgment on Appeal

Legal Issues

  1. 1 ['Whether the Administrative Appeals Tribunal correctly applied Rule 3(a) of the Interpretation Rules in Schedule 2 to the Customs Tariff Act 1987.' 'Whether printer ribbons put up in cartridges for computer printers should be classified under heading 8473 or heading 9612 of Schedule 3 to the Customs Tariff Act 1987.' 'Which of headings 8473 and 9612 provided the more specific description of the goods.']

Ratio Decidendi

Heading 9612, which describes typewriter or similar ribbons prepared for giving impressions, whether or not in cartridges, provides a more specific description of the printer ribbons in cartridges than heading 8473, which describes parts and accessories suitable for use solely or principally with machines of headings 8469 to 8472. The Tribunal therefore erred in law in holding that heading 8473 was the more specific description.

Court Disposition

Appeal allowed; Tribunal decision set aside; decisions under review affirmed; respondents to pay the applicant's costs of the appeal.

Orders

  • ['The appeal is allowed.' 'The decision of the Administrative Appeals Tribunal in proceedings numbered N97/381 and N97/382 is set aside.' 'The decisions under review in those proceedings are affirmed.' "The respondents pay the applicant's costs of the appeal."]