Waihi Gold-Mining Company v Collector of Customs - (1907) 27 NZLR 155

"The Customs and Excise Duties Amendment Act, 1895," Schedule B — "The Customs Duties Amendment Act, 1900," Schedule B — "The Mining Act, 1905," Interpretation Clause — Machinery for Mining Purposes — Machinery for Gold-saving Processes — Installation of Plant for Cyanide Process of Gold-saving — Separate Importation of Overhead Gear for transmitting Power to Tube Mills — Principle governing Taxability of Machinery.