25 May 2012
TERMINALS (NZ) LIMITED v THE COMPTROLLER OF CUSTOMS HC WN CIV 2012-404-1242
- Citation
- openlaw-64e0b4e0_e507_4293_be29_9de1ba0d8e60.pdf
- Court
- High Court
Adding butane to imported motor spirit at TNZ's gantry is a blending of goods already produced and not an operation "involved in the production of the goods" under the CE Act definition of "manufacturing"; consequently the blending does not render the butane liable to excise at the motor spirit rate and TNZ is not liable to retrospective motor spirit-rate excise for the butane component on that ground.