6 Dec 2013
Blending butane with motor spirit is an operation/process that produces the motor spirit as released for home consumption because it increases the volume and alters measurable characteristics; therefore it falls within the statutory definition of "manufacture" in the Customs and Excise Act 1996 when construed purposively in the context of excise as a per-litre consumption tax.
18 Dec 2012
Blending locally produced butane (and/or ethanol) into imported motor spirit that increases the overall volume of motor spirit constitutes "manufacture" under s 2(b) of the Customs and Excise Act 1996 because "production" is wide enough to include operations that add or mix ingredients to increase volume; the Comptroller's assessment under s 88(2) was lawful; alleged 2002 informal assurances did not give rise to a legitimate expectation or estoppel sufficient to prevent collection of duty.
16 Mar 2012
Court granted interim relief because TNZ established a strongly arguable case that the dispatch activity is not 'manufacture' under the Act, TNZ's position could not be preserved without interim orders given the risk of substantial retrospective assessments and irretrievable financial harm, and on balance of public and private interests this exceptional case justified restraining assessments pending expedited substantive determination.