Wellington City Council v Attorney-General - [1990] 2 NZLR 281

Customs — Exemption from duty — "Goods partly manufactured in Australia" — Local authority imported a used road sweeper from Australia — Road sweeper was originally manufactured in the USA but the Australian vendor had dismantled it, repaired or replaced parts, and modified it — Whether the machine was partly manufactured in Australia and therefore exempt from customs duty — Customs Regulations 1968, reg 70.