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Chief Executive of the New Zealand Customs Service v Rakaia Engineering & Contracting Ltd
Judgment date: 10/12/2001
Court: NZCA
Judge: Keith, Hammond and Chambers JJ
Citation:
(2002) 1 NZCC 61,217;
[2002] 3 NZLR 24;
Catchwords: Taxation and revenue; Customs and excise; Interpretation of tariff; Grain storage bins and silos;