Air International Pty Ltd v Chief Executive Officer of Customs

[2002] FCA 355
(2002) 35 AAR 205
(2002) 49 ATR 630
(2002) 121 FCR 149

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(Judgment by: O'Loughlin J)

Between: Air International Pty Ltd (ACN 004 684 628) - Appellant
And: Chief Executive Officer of Customs - Respondent

Court:

Judges: Hill J
O'Loughlin J
Tamberlin J

Subject References:
CUSTOMS LAW
principles of classification for tariffs
essential character test
whether air conditioning parts designed and adapted for use in air conditioning units should properly be classified as replacement parts where some ultimately sold to dealers and resold as spare parts
whether goods of a kind used as replacement parts
essential character
goods of a kind used as

Legislative References:
Customs Tariff Act 1995 (Cth) - s 7(1); Sch 2 Rule 2(a); Sch 3 Rule 6
International Convention on the Harmonized Commodity Description and Coding System 1983 -

Case References:
Re Pirelli Tyres Australia Pty Ltd and Others and Chief Executive Officer of Customs cited - (1999) 58 ALD 517
Hygienic Lily Ltd v Deputy Commissioner of Taxation referred to - (1987) 13 FCR 396
Customs and Excise Commissioners v Mechanical Services (Trailer Engineers) Ltd discussed - [1979] 1 WLR 305
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation referred to - (1993) 44 FCR 450
Clean Investments v Commissioner of Taxation applied - (2001) 105 FCR 248
Applicant A v Minister for Immigration and Ethnic Affairs referred to - (1997) 190 CLR 225
Customs and Excise Commissioners v Mechanical Services (Trailer Engineers) Ltd applied - [1979] 1 WLR 305

Hearing date: 11 February 2002
Judgment date: 17 April 2002

Sydney (heard in Melbourne)

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Judgment by:
O'Loughlin J

43 I agree, for the reasons given by Tamberlin J, that this appeal should be dismissed with costs.