{"id":"F2006L01481","name":"Tariff Concession Order 0604728","slug":"tariff-concession-order-0604728","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":59124,"registerId":"commonwealth-F2006L01481-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0604728","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Paul Mercer, a delegate of the Chief Executive Officer declare that the goods specified in Column 1 of THE TABLE are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of THE TABLE applies. This Order shall have effect from 03.03.06 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2. |\n| -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTHE TABLE\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item NumberLast date of effect |\n| ----------------------------------------------------------------------- | ------------------------------------------------- |\n\n| 8419.89.90 | HEATERS, IMMERSION, TANTALUM GRID, COIL, PICKLE LINEOp. 03.03.06 - TC 0604728 | 50  |\n| ---------- | ----------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Paul Mercer..........................Dated 05 May 2006 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1485},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is the original instrument establishing the tariff concession. The scope remains limited to the specific goods described (immersion heaters for pickle lines) and has not expanded beyond the original administrative intent."},"complexity_factors":["Single goods description with no variations or exceptions","No conditional operative provisions—automatic application once criteria met","Only standard statutory references to empowering provisions (Sections 269P, 269SC, 269SD)","Tabular format with one entry—no schedules or annexures","No defined terms or interpretation clauses"],"plain_english_summary":"**What this does:** This order gives businesses a **customs duty discount** (or exemption) when importing specific industrial heating equipment. It applies to **immersion heaters with tantalum grid coils used in pickle lines**—specialized equipment used in metal processing factories to clean or treat metal surfaces.\n\n**How it works:** Under the Customs Act, this order declares that these specific heaters (classified under tariff code 8419.89.90) qualify for **Schedule 4 Item 50** of the Customs Tariff. This typically means they can be imported at a lower tax rate than would otherwise apply.\n\n**Who it affects:** Manufacturing businesses—particularly in metal finishing or steel processing—that need to import this specialized equipment, which may not be manufactured in Australia.\n\n**When it applies:** The concession took effect on **3 March 2006** and continues indefinitely until the government revokes it."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0604728","history":"/api/acts/tariff-concession-order-0604728/history","analysis":"/api/acts/tariff-concession-order-0604728/analysis","conflicts":"/api/acts/tariff-concession-order-0604728/conflicts","importantCases":"/api/acts/tariff-concession-order-0604728/important-cases","documents":"/api/acts/tariff-concession-order-0604728/documents"}}