Chief Executive of the New Zealand Customs Service v Rakaia Engineering & Contracting Ltd - [2002] 3 NZLR 24

Revenue — Customs — Determination of duty — Grain storage bins and silos — Whether bins and silos were “prefabricated buildings” or “agricultural machinery” for duty purposes — Unassembled bins and silos were imported separately from associated machinery — Whether bins and silos independently assessed could still constitute “agricultural machinery” — International Harmonized Commodity Description — Application of General Rules of Interpretation of tariff — Relevance of statistical key for duty purposes — Tariff Act 1988, s 3.