A-79-96
CORAM: STONE J.A.
ROBERTSON J.A.
McDONALD J.A.
B E T W E E N :
| THE DEPUTY MINISTER OF NATIONAL REVENUE, |
Appellant.
- and -
| HOECHST CANADA INC. |
Respondent.
Heard at Ottawa, Ontario, Wednesday, February 26, 1997.
Judgment rendered from the Bench at Ottawa on Wednesday, February 26, 1997.
REASONS FOR JUDGMENT OF THE COURT: STONE J.A.
A-79-96
CORAM: STONE J.A.
ROBERTSON J.A.
McDONALD J.A.
B E T W E E N :
| THE DEPUTY MINISTER OF NATIONAL REVENUE, |
Appellant.
- and -
| HOECHST CANADA INC. |
Respondent.
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Ottawa,
Wednesday, February 26, 1997)
STONE J.A.
We have not been persuaded in the particular circumstances of this case that we should interfere with the decision of the Canadian International Trade Tribunal of October 27, 1995. That said, a future panel of the tribunal, it is hoped, will address more fully the interpretation and application of the General Rules for the Interpretation of the Harmonized System and of the Canadian Rules. The appeal will be dismissed.
J.A.
FEDERAL COURT OF CANADA
Court No. A-79-96
BETWEEN:
| THE DEPUTY MINISTER OF NATIONAL REVENUE. |
| - AND - |
| HOECHST CANADA INC. |
________________________________________
REASONS FOR JUDGMENT
________________________________________
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO.: A-76-96
STYLE OF CAUSE: The Deputy Minister of National Revenue v. Hoechst Canada Inc.
PLACE OF HEARING: Ottawa, Ontario
DATE OF HEARING: Wednesday, February 26, 1997
REASONS FOR JUDGMENT
OF THE COURT: Stone J.A. Robertson J.A. McDonald J.A.
RENDERED FROM THE BENCH BY: Stone J.A.
APPEARANCES:
Mr. Stéphane Lilkoff
Ms. Rosemary Millar for the Appellant
Mr. Michael A. Kelen for the Respondent
SOLICITORS OF RECORD:
George Thomson
Deputy Attorney General of Canada
Ottawa, Ontario for the Appellant
Michael A. Kelen Barrister & Solicitor Ottawa, Ontario for the Respondent