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.
Docket: A-171-08
Citation: 2009 FCA 80
CORAM: DESJARDINS J.A.
DÉCARY J.A.
NOËL J.A.
BETWEEN:
SPECTRA/PREMIUM INDUSTRIES INC.
and
BORDER SERVICES AGENCY
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Montréal, Quebec, on March 11, 2009)
[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.
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:
|
FOR THE APPELLANT
|
|
|
Lune Arpin |
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
Montréal, Quebec
|
FOR THE APPELLANT
|
|
Deputy Attorney General of Canada Ottawa, Ontario |
FOR THE RESPONDENT
|