Integrated Drive Generator and Starter Generator were examined...

Integrated Drive Generator and Starter Generator were examined for tariff classification, and the Tribunal held that CTH 8501 applied because CTH 8511 is confined to generators used with spark-ignition or compression-ignition internal combustion engines. As the goods were used with gas turbine aircraft engines, the department's reclassification failed and the customs duty, interest and consequential demand were set aside. The Customs Broker penalty also failed because the broker does not determine classification, and no overt act, involvement or connivance was proved; the section 117 penalty was therefore unwarranted.