AGRI-TECH INC.

Decisions

AGRI-TECH INC.
v.
THE DEPUTY MINISTER OF NATIONAL REVENUE FOR CUSTOMS AND EXCISE
Appeal Nos. 2228, 2229 and 2751

TABLE OF CONTENTS

Ottawa, Monday, June 22, 1992

Appeal Nos. 2228, 2229 and 2751

IN THE MATTER OF appeals heard on April 6, 1992, under section 47 of the Customs Act, R.S.C., 1970, c. C-40;

AND IN THE MATTER OF determinations by the Deputy Minister of National Revenue for Customs and Excise dated November 20, 1984, December 6, 1984, and January 16, 1987, relating to requests for re-determination under subsection 46(3) of the Customs Act.

BETWEEN

AGRI-TECH INC.Appellant

AND

THE DEPUTY MINISTER OF NATIONAL REVENUE

FOR CUSTOMS AND EXCISERespondent

The appeals are dismissed. The Tribunal finds that the appellant company, which apparently has been dissolved since the lodging of the appeals, did not submit any evidence or argument explaining why the goods in issue, different models of self-propelled lawn mowers and accessories, were not properly classified under tariff items 42505-1 and 42520-1 of the Customs Tariff (R.S.C., 1970, c. C-41) as determined by the respondent.

 

Robert C. Coates, Q.C. ______ Robert C. Coates, Q.C. Presiding Member

W. Roy Hines ______ W. Roy Hines Member

Michèle Blouin ______ Michèle Blouin Member

Robert J. Martin ______ Robert J. Martin Secretary

[Table of Contents]

Initial publication: July 30, 1997