IN THE Supreme Court OF New Zealand	
SC 6/2013
[2013] NZSC 22	

BETWEEN	TERMINALS (NZ) LIMITED
Applicant	

AND	COMPTROLLER OF CUSTOMS
Respondent	

Court:	Elias CJ, McGrath and Glazebrook JJ	

Counsel:	R E Harrison QC and A Sorrell for Applicant
M S R Palmer and S Kinsler for Respondent	

Judgment:	19 March 2013	

JUDGMENT OF THE COURT

A	The application for leave to appeal is granted.

B	The approved ground is whether the activity conducted by the applicant constituted or involved the manufacture of motor spirit.

Solicitors: 
Jones Young, for Applicant
Crown Law, for Respondent