Commonwealth Consolidated Acts

CUSTOMS TARIFF ACT 1995 - SECT 8

             (1)  Subject to subsection (2), an item in Schedule 4 applies to goods if the goods are described in the second column of that item.

             (2)  If goods are described in the second column of 2 or more items in Schedule 4, the item in that Schedule that applies to the goods is:

                     (a)  the item under which the least amount of duty would be payable in respect of the goods; or

                     (b)  if there are 2 or more such items, the last occurring such item.

             (3)  For the purposes of Schedule 4:

                     (a)  a reference to a Tariff Concession Order includes a reference:

                              (i)  to a commercial tariff concession order made under Part XVA of the Customs Act 1901 as in force immediately before the commencement of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992 ; and

                             (ii)  to a commercial tariff concession order made under that Part as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992 ; and

                     (b)  a reference to section 269Q of the Customs Act 1901 includes a reference:

                              (i)  to subsection 269C(1A) of the Customs Act 1901 as in force immediately before the commencement of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992 ; and

                             (ii)  to that subsection as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992 .