Ness Security Products Pty Ltd v Collector of Customs [1994] FCA 668

Ness Security Products Pty Ltd v Collector of Customs [1994] FCA 668

It was an error of law for the AAT to determine the meaning of 'programmable controller' on the basis of its process control industry usage rather than its ordinary generic meaning, given the lack of uniform specialized usage across relevant trades at enactment; the decision must be set aside and remitted for proper determination.

Parties
Applicant: Ness Security Products Pty Limited; Respondent: Collector of Customs
Jurisdiction
Australia
Judgment Date
20 September 1994
Procedural Posture
Appeal From Administrative Appeals Tribunal / Judgment on Question of Law
Outcome
The decision of the Administrative Appeals Tribunal is set aside.
Legal Topics
Customs Tariff Classification, Statutory Interpretation, Trade Meaning, Use of Extrinsic Material
Customs and Excise Law Customs Tariff Classification Statutory Interpretation Trade Meaning Use of Extrinsic Material

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Parties

Ness Security Products Pty Limited

Applicant

Collector of Customs

Respondent

Procedural Posture

Appeal From Administrative Appeals Tribunal / Judgment on Question of Law

Legal Issues

  1. 1 True construction of the words 'programmable controllers' in heading 8538, Schedule 3, Customs Tariff Act 1987
  2. 2 Whether term 'programmable controller' has trade/commercial meaning or ordinary meaning
  3. 3 Appropriateness of using extrinsic material in statutory interpretation

Ratio Decidendi

It was an error of law for the AAT to determine the meaning of 'programmable controller' on the basis of its process control industry usage rather than its ordinary generic meaning, given the lack of uniform specialized usage across relevant trades at enactment; the decision must be set aside and remitted for proper determination.

Court Disposition

The decision of the Administrative Appeals Tribunal is set aside.

Orders

  • Matter remitted to the Administrative Appeals Tribunal to be heard and determined according to law and Court's reasons.
  • Respondent to pay applicant's costs.