Date: 20050503
Docket: A-252-04
Citation: 2005 FCA 157
CORAM: ROTHSTEIN J.A.
NOËL J.A.
MALONE J.A.
BETWEEN:
PARTYLITE GIFTS LTD.
Appellant
and
THE COMMISSIONER OF THE CANADA CUSTOMS AND REVENUE AGENCY
Respondent
Heard at Ottawa, Ontario, on May 3, 2005.
Judgment delivered from the Bench at Ottawa, Ontario, on May 3, 2005.
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A
Date: 20050503
Docket: A-252-04
Citation: 2005 FCA 157
CORAM: ROTHSTEIN J.A.
NOËL J.A.
MALONE J.A.
BETWEEN:
PARTYLITE GIFTS LTD.
Appellant
and
THE COMMISSIONER OF THE CANADA CUSTOMS AND REVENUE AGENCY
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa, Ontario, on May 3, 2005)
NOËL J.A.
[1] This appeal, pursuant to section 68 of the Customs Act, is from a decision of the Canadian International Trade Tribunal (CITT) confirming the Commissioner of the Canada Customs and Revenue Agency's tariff classification of the appellant's goods.
[2] The appellant agues in essence that, having found that the goods in issue had multiple uses, it was not open to the CITT to hold that they were "non-electrical lamps and lighting fittings - candlesticks and candelabras - " under tariff item No. 9405.50.10.
[3] In our respectful view, the fact that the goods in issue could be put to more than one use did not preclude the finding made by the CITT that they were designed to hold candles. This finding, which was open to the CITT based on the evidence before it, was sufficient to bring the subject goods within subheading No. 9405.50 and tariff item No. 9405.50.10.
[4] The appeal will be dismissed with costs.
"Marc Noël"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-252-04
STYLE OF CAUSE: Partylite Gifts Ltd. v. Commissioner of the Canada Customs & Revenue Agency
PLACE OF HEARING: Ottawa, Ontario
DATE OF HEARING: May 3, 2005
REASONS FOR JUDGMENT OF THE COURT: Rothstein, Noël, Malone, JJA
DELIVERED FROM THE BENCH BY: Noël J.A.
APPEARANCES:
|
Mr. Michael Kaylor
|
FOR THE APPELLANT
|
|
Mr. Richard Casanova
|
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
LAPOINTE ROSENSTEIN
Montreal (Quebec)
|
FOR THE APPELLANT
|
|
Mr. John H. Sims, Q.C.
Deputy Attorney General of Canada
Ottawa, Ontario
|
FOR THE RESPONDENT
|
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