GENERAL ACCESSORIES PTY LTD V. ABOTT AND OTHERS 17/1937

GENERAL ACCESSORIES PTY LTD V. ABOTT AND OTHERS 17/1937

Branded goods, such as cycle accessories marked with trade names or symbols, are not 'articles of an advertising character' under item 367 of the Customs Tariff 1933-1936 if their ordinary or predominant use is functional and self-identifying, rather than promotional or advertising in character.

Parties
Plaintiff: General Accessories Proprietary Limited; Defendant: Edwin Abbott; Defendant: John Joseph Francis Kennedy; Defendant: George Finlay Ashton Mitchell; Defendant: Rupert Brisbane Curd
Jurisdiction
Australia
Judgment Date
07 June 1939
Procedural Posture
Civil / Judgment
Outcome
judgment for the plaintiff
Legal Topics
Customs Duty, Interpretation of Customs Tariff, Articles of Advertising Character
Customs Law Customs Duty Interpretation of Customs Tariff Articles of Advertising Character

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Parties

General Accessories Proprietary Limited

Plaintiff

Edwin Abbott

Defendant

John Joseph Francis Kennedy

Defendant

George Finlay Ashton Mitchell

Defendant

Rupert Brisbane Curd

Defendant

Procedural Posture

Civil / Judgment

Legal Issues

  1. 1 Whether imported goods branded with specific marks fall within 'articles of an advertising character' under item 367 of the Customs Tariff 1933-1936
  2. 2 Whether duty was correctly assessed on such goods under the relevant tariff item

Ratio Decidendi

Branded goods, such as cycle accessories marked with trade names or symbols, are not 'articles of an advertising character' under item 367 of the Customs Tariff 1933-1936 if their ordinary or predominant use is functional and self-identifying, rather than promotional or advertising in character.

Court Disposition

judgment for the plaintiff

Orders

  • The plaintiff do recover against the defendants the sum of £152:16:7 with costs (including the costs of shorthand notes) except in so far as the costs were increased by items 4, 10, 11, 12, 13, and 14 of the Statement of Claim.
  • The said costs be taxed by the proper officer of this Court.