Date:
20090311
Docket: A-171-08
Citation: 2009 FCA 80
CORAM: DESJARDINS J.A.
DÉCARY J.A.
NOËL J.A.
BETWEEN:
SPECTRA/PREMIUM
INDUSTRIES INC.
Appellant
and
PRESIDENT OF THE CANADA
BORDER
SERVICES AGENCY
Respondent
Heard at Montréal, Quebec, on March 11, 2009.
Judgment delivered from the Bench at Montréal, Quebec, on March 11, 2009.
REASONS FOR JUDGMENT OF THE COURT BY: NOËL
J.A.
Date:
20090311
Docket:
A-171-08
Citation:
2009 FCA 80
CORAM: DESJARDINS
J.A.
DÉCARY
J.A.
NOËL
J.A.
BETWEEN:
SPECTRA/PREMIUM
INDUSTRIES INC.
Appellant
and
PRESIDENT OF THE CANADA
BORDER
SERVICES AGENCY
Respondent
REASONS FOR JUDGMENT OF THE
COURT
(Delivered
from the Bench at Montréal, Quebec, on March 11, 2009)
NOËL J.A.
[1]
Given
the standard of review applicable to decisions of the Canadian International
Trade Tribunal (CITT) when called upon to construe the Customs Tariff, R.S.C.
1985 (2d Supp), c.1, we can detect no reviewable error in its classification of
the goods in issue.
[2]
In
particular, the CITT could reasonably hold that Note 2(a) of Section XVI
applies at the heading level and that the condensers in issue are not included
in heading no. 84.19 since they cannot perform condensing activity on their
own. As Notes 2(a) and 2(b) are mutually exclusive, it was further open to the
CITT to hold, applying Note 2(b), that the condensers are properly classified
as parts of air conditioners used in motor vehicles as described in Tariff item
8415.90.29.
[3]
The
appeal will be dismissed with costs.
“Marc
Noël”
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND
SOLICITORS OF RECORD
DOCKET: A-171-08
STYLE OF CAUSE: SPECTRA/PREMIUM
INDUSTRIES INC. v. PRESIDENT OF THE CANADA BORDER SERVICES AGENCY
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: March 11, 2009
REASONS FOR JUDGMENT OF THE
COURT BY: DESJARDINS J.A.
DÉCARY
J.A.
NOËL
J.A.
DELIVERED FROM THE BENCH BY: NOËL J.A.
APPEARANCES:
|
Michael Kaylor
|
FOR
THE APPELLANT
|
|
Andrew Gibbs
Lune
Arpin
|
FOR
THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
Lapointe Rosenstein
Montréal, Quebec
|
FOR THE APPELLANT
|
|
John H. Sims, Q.C.
Deputy
Attorney General of Canada
Ottawa, Ontario
|
FOR THE RESPONDENT
|
Email this Content