Rheem Australia Ltd v. Collector of Customs (NSW) [1988] FCA 82

Rheem Australia Ltd v. Collector of Customs (NSW) [1988] FCA 82

Where imported goods (Instapak B) are a mixture containing polyols and another polyaddition product, and where neither the polyols nor the other component confer an essential character on the product, rule 3(1)(c) requires classification in the paragraph occurring last among competing paragraphs. Therefore, Instapak...

Source-derived case information.

Parties
Applicant: Rheem Australia Limited; Respondent: Collector of Customs (NSW)
Jurisdiction
Australia
Judgment Date
11 March 1988
Procedural Posture
Appeal / Appeal From the General Administrative Division of the Administrative Appeals Tribunal to the Federal Court of Australia
Outcome
Appeal allowed
Legal Topics
Tariff Classification, Interpretation of Customs Tariff Schedules, Application of Interpretative Rules in Customs Context
Customs Law Administrative Law Tariff Classification Interpretation of Customs Tariff Schedules Application of Interpretative Rules in Customs Context

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Parties

Rheem Australia Limited

Applicant

Collector of Customs (NSW)

Respondent

Procedural Posture

Appeal / Appeal From the General Administrative Division of the Administrative Appeals Tribunal to the Federal Court of Australia

Legal Issues

  1. 1 Whether the Administrative Appeals Tribunal erred in law in classifying imported goods (Instapak B) under paragraph 39.01.13 rather than 39.01.19 of Schedule 3 to the Customs Tariff Act 1982.
  2. 2 Whether rule 2(2) and rule 3 of the Rules for the Interpretation of Schedule 3 applied to the classification of the goods.

Ratio Decidendi

Where imported goods (Instapak B) are a mixture containing polyols and another polyaddition product, and where neither the polyols nor the other component confer an essential character on the product, rule 3(1)(c) requires classification in the paragraph occurring last among competing paragraphs. Therefore, Instapak B falls to be classified under paragraph 39.01.19 of Schedule 3.

Court Disposition

Appeal allowed

Orders

  • The appeal be allowed.
  • The decision of the Administrative Appeals Tribunal be set aside and the matter be remitted to the respondent with a direction that duty be reassessed on the basis that the goods in question fall within para.39.01.19 of Schedule 3 of the Customs Tariff Act 1982.