{"id":"F2008L02001","name":"Tariff Concession Revocation Order 46/2008 - Tariff Concession Order 0807611","slug":"tariff-concession-revocation-order-46-2008-tariff-concession-order-0807611","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":74247,"registerId":"commonwealth-F2008L02001-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 46/2008 - Tariff Concession Order 0807611","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(4) of the Customs Act 1901, I Paul Coleman a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0407203 made on 16.12.04, in respect of the goods described in TABLE A below. This Revocation has effect from 12.03.08; and(b) make in its place the Tariff Concession Orders described in TABLE B. The goods specified in Column 1 of TABLE B are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B applies. The Order shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation. |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE A\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 8419.50.90 | HEAT EXCHANGERS, spiralOp. 14.07.04 - TC 0407203 | 5012.03.08 |\n| ---------- | ------------------------------------------------ | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Paul Coleman.........................Dated 13 May 2008 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE B\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 8419.50.90 | HEAT EXCHANGERS, spiral, having two concentric spiral channelsOp. 14.07.04 - TC 0807611 | 50  |\n| ---------- | --------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Paul Coleman.........................Dated 13 May 2008 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument narrows and redefines the covered goods. The original Order 0407203 applied to \"HEAT EXCHANGERS, spiral\" (Table A). The replacement Order 0807611 limits the concession to \"HEAT EXCHANGERS, spiral, having two concentric spiral channels\" and specifies application of Schedule 4 Item 50 (Table B), effective 12.03.2008. Consequence: importers who previously relied on the broader description must now demonstrate the more specific physical feature to retain the Schedule 4 concession; the decision was made by the Chief Executive Officer's delegate under s.269SC(4)."},"complexity_factors":["Narrow technical product description (\"two concentric spiral channels\") requires factual/technical verification by importers or customs to determine eligibility.","Legal cross-references: relies on tariff classification 8419.50.90 and Part III Schedule 4 item numbering (Item 50) which require reading multiple instruments together.","Administrative action is a simple revoke-and-replace under s.269SC(4) of the Customs Act 1901, creating limited but legally binding change in concession entitlement.","Timing/operative dates: revocation takes effect from 12.03.2008 but instrument is dated 13 May 2008, so stakeholders must track effective vs. notification dates.","Low policy breadth (single product line) but potential for classification disputes or re-export/import documentation changes increases compliance attention for affected importers."],"plain_english_summary":"This instrument revokes Tariff Concession Order 0407203 (effective 12 March 2008) and replaces it with Tariff Concession Order 0807611. The new order applies a Schedule 4 concession (Item 50) to spiral heat exchangers classified at 8419.50.90 described as “having two concentric spiral channels.” Importers of these specific heat exchangers are affected because the legal description and concession item governing duty treatment have changed; the change was made by a delegate under s.269SC(4) of the Customs Act 1901."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative amendment that narrows the scope of a specific tariff concession. It does not represent scope creep beyond the original legislative framework for tariff concessions under the Customs Act 1901."},"complexity_factors":["Very short document (2 pages)","Only 2 defined statutory references (Customs Act 1901, Customs Tariff Act 1995)","Simple binary structure: revocation + replacement","No nested conditions or exceptions","Single technical specification added ('having two concentric spiral channels')","Minimal cross-referencing (only to section 269SC(4) and Schedule 4 items)"],"plain_english_summary":"This Order cancels an existing tariff concession for certain spiral heat exchangers and replaces it with a narrower concession that applies only to units with two concentric spiral channels. \n\nIt affects importers, customs brokers and competing domestic manufacturers by tightening eligibility for duty relief, limiting concessions to a specific design and thereby reducing concession access for other imported exchanger types. Effective 12 March 2008."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-46-2008-tariff-concession-order-0807611","history":"/api/acts/tariff-concession-revocation-order-46-2008-tariff-concession-order-0807611/history","analysis":"/api/acts/tariff-concession-revocation-order-46-2008-tariff-concession-order-0807611/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-46-2008-tariff-concession-order-0807611/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-46-2008-tariff-concession-order-0807611/important-cases","documents":"/api/acts/tariff-concession-revocation-order-46-2008-tariff-concession-order-0807611/documents"}}