Grundfos Pumps Pty Ltd v Collector of Customs [1996] FCA 462

Grundfos Pumps Pty Ltd v Collector of Customs [1996] FCA 462

The goods were objectively identified as an electrically powered centrifugal pump with an automatic floating level switch attached, and their principal function was to pump liquids. The automatic float switch was an incidental feature and did not make the goods automatic regulating or controlling instruments or apparatus within heading 9032. Notes 1(f) and 6(a) to Chapter 90 did not expand heading 9032 to include the goods, and the Court was in any event bound by Liebert. The goods were therefore not classifiable under heading 9032.89.90, and the Tribunal's classification under heading 8413.70.90 stood.

Jurisdiction
Australia
Judgment Date
07 June 1996
Procedural Posture
Appeal From the Administrative Appeals Tribunal Concerning Customs Tariff Classification Under the Customs Tariff Act 1987 (cth) / Federal Court Judgment on Appeal
Outcome
Application dismissed with costs, including reserved costs.
Legal Topics
['customs Tariff Classification' 'classification of Pumps' 'automatic Regulating or Controlling Instruments and Apparatus' 'binding Full Court Authority']
['customs' 'administrative Law'] ['customs Tariff Classification' 'classification of Pumps' 'automatic Regulating or Controlling Instruments and Apparatus' 'binding Full Court Authority']

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Procedural Posture

Appeal From the Administrative Appeals Tribunal Concerning Customs Tariff Classification Under the Customs Tariff Act 1987 (cth) / Federal Court Judgment on Appeal

Legal Issues

  1. 1 ['Whether the goods should be classified under heading 9032.89.90 as automatic regulating or controlling instruments and apparatus or under heading 8413.70.90 as pumps for liquids.' 'Whether the goods were properly identified as an electrically powered centrifugal pump with an automatic floating level switch attached.' "Whether Chapter 90 notes 1(f) and 6(a) assisted the applicant's classification argument." 'Whether the Full Court decision in Liebert Corporation Australia Pty Ltd v Collector of Customs was binding and determinative.']

Ratio Decidendi

The goods were objectively identified as an electrically powered centrifugal pump with an automatic floating level switch attached, and their principal function was to pump liquids. The automatic float switch was an incidental feature and did not make the goods automatic regulating or controlling instruments or apparatus within heading 9032. Notes 1(f) and 6(a) to Chapter 90 did not expand heading 9032 to include the goods, and the Court was in any event bound by Liebert. The goods were therefore not classifiable under heading 9032.89.90, and the Tribunal's classification under heading 8413.70.90 stood.

Court Disposition

Application dismissed with costs, including reserved costs.

Orders

  • ['The application is dismissed.' "The applicant pay the respondent's costs, including reserved costs."]