Comptroller-General of Customs v Smoothflow Australia Pty Ltd [2021] FCA 144

TAXATION – customs and excise – tariff classification – appeal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) – whether imported goods were to be classified as “tubes of iron or steel” or tubes of iron or steel “prepared for use in structures” – consideration of French text of the tariff – held imported goods were tubes prepared for use in structures under heading 7308 in Sch 3 to the Customs Tariff Act 1995 (Cth).

Full decision here.