Comptroller-General of Customs v Sulo MGB Australia Pty Ltd [2017] FCA 315

TAXATION – customs and excise – tariff classification – plastic wheels for mobile garbage bins (commonly known as wheelie bins) – whether Tribunal erred in classifying wheels as parts of "other vehicles, not mechanically propelled" – whether Tribunal erred by not considering other possible classifications of wheelie bins – whether Tribunal erred in construction of "other vehicles, not mechanically propelled". Click here