Trade understanding governs classification of undefined "wool waste", and factual findings on import description were upheld.

Imported wool materials were classified by reference to trade understanding because "wool waste" was not defined in the Customs Act or the notification. The Tribunal examined technical material, explanatory notes, the nature and length of the slivers, and the circumstances of import and description, and found the consignments to be wool waste rather than processed woollen products. That classification was treated as a factual finding based on relevant material and without any error of legal principle, so the revenue's challenge failed.

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Issues: Whether the imported wool materials were correctly classified as wool waste and, if so, whether they were entitled to exemption under the relevant customs notification.

Analysis: The expression "wool waste" was not defined in the Customs Act or the notification. In that situation, the safest guide was the trade understanding of persons dealing in the goods. The Tribunal had considered the technical material, the explanatory notes, the evidence regarding the nature and length of the slivers, and the circumstances in which the goods were imported and described. On those materials, it found that the consignments were wool waste and not processed woollen products of the kind alleged by the revenue. The finding was treated as one of fact reached on relevant material and without any wrong principle of law.

Conclusion: The Tribunal's classification of the goods as wool waste was upheld and the revenue's challenge failed.

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