Using powers under s.269P of the Customs Act 1901, this Order declares that “heat exchangers, malting kiln, having a horizontal glass tube” (tariff code 8419.50.90) are covered by Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 from 26‑Feb‑2008 until revoked (see ss.269SC/269SD). Importers stand to gain the tariff concession; the Commonwealth forgoes equivalent revenue. The decision was made by a delegate of the CEO (Paul Mercer). Treatment depends on correct product classification and customs verification.