Vestas - Australian Wind Technology Pty Limited and Comptroller-General of Customs

This matter concerned an appeal to the Administrative Appeals Tribunal concerning the classification of certain wind turbine components for customs duty purposes. The appellant, Vestas - Australian Wind Technology Pty Limited, sought to have the components classified under a Commercial Tariff Concession Order (CTCO), which would exempt them from import duty. The Comptroller-General of Customs had determined that the components did not meet the criteria for the CTCO.

The primary legal issue before the Tribunal was whether the imported wind turbine components qualified as "made-to-order capital equipment" as defined in section 269E(3) of the Customs Act 1901 (Cth). This definition requires the equipment to be made in Australia on a one-off basis to meet a specific order, rather than being part of regular or intermittent production or produced in quantities indicative of a production run. The Tribunal also had to consider the principles of statutory interpretation applicable to CTCOs, which are a form of delegated legislation.

The Tribunal, referencing the High Court's decision in *Collector of Customs v Agfa-Gevaert Limited*, emphasised that the interpretation of a CTCO requires tuning into the appropriate "register" for the subject matter and audience. In this context, the Tribunal considered that the language of the CTCO should be interpreted according to its most natural and ordinary meaning appropriate to the circumstances, which included considering the trade meaning of terms where relevant. The Tribunal noted that a rigid application of statutory interpretation rules could be at odds with the golden rule of interpretation, which seeks to give the meaning that the intended audience would understand. The Tribunal ultimately found that the components did not meet the definition of "made-to-order capital equipment" and therefore did not qualify for the CTCO.