INDUSTRIAL FINE CASTINGS LIMITED

Decisions

INDUSTRIAL FINE CASTINGS LIMITED
v.
THE DEPUTY MINISTER OF NATIONAL REVENUE FOR CUSTOMS AND EXCISE
Appeal No. 2684

TABLE OF CONTENTS

Ottawa, Tuesday, August 6, 1991

Appeal No. 2684

IN THE MATTER OF an appeal heard under section 47 of the Customs Act, R.S.C., 1970, c. C-40, as amended;

AND IN THE MATTER OF a decision of the Deputy Minister of National Revenue for Customs and Excise dated June 25, 1986, with respect to a request for a re-determination pursuant to section 46 of the Customs Act.

BETWEEN

INDUSTRIAL FINE CASTINGS LIMITEDAppellant

AND

THE DEPUTY MINISTER OF NATIONAL REVENUE

FOR CUSTOMS AND EXCISERespondent

The appeal is allowed. The Tribunal declares that hot-rolled round alloy steel bars, Grade 4140, and hot-rolled round carbon steel bars, Grade 1020, should be classified under tariff item 37301-1.

 

Robert J. Bertrand, Q.C. ______ Robert J. Bertrand, Q.C. Presiding Member

W. Roy Hines ______ W. Roy Hines Member

Michèle Blouin ______ Michèle Blouin Member

Robert J. Martin ______ Robert J. Martin Secretary




 

ISSUE

This is an appeal under subsection 47(1) of the Customs Act [1] (the Act) from a decision of the Deputy Minister of National Revenue, Customs and Excise, classifying hot-rolled round alloy steel bars, Grade 4140, under tariff item 37900-1, and hot-rolled round carbon steel bars, Grade 1020, under tariff item 37900-2. The appellant claims that the goods are more properly classified under tariff item 37301-1.

REASONS

This appeal, originally commenced before the Tariff Board, is taken up and continued by the Canadian International Trade Tribunal (the Tribunal) in accordance with section 60 of the Canadian International Trade Tribunal Act. [2]

On April 3, 1991, the Tribunal was notified by counsel for the respondent that the Deputy Minister consented to the appeal being allowed and that the goods in issue should be classified under tariff item 37301-1 as scrap steel as claimed by the appellant. On this basis, no hearing was scheduled.

CONCLUSION

The Deputy Minister of National Revenue for Customs and Excise having accepted the appellant's position, the Tribunal allows the appeal and declares that hot-rolled round alloy steel bars, Grade 4140, and hot-rolled round carbon steel bars, Grade 1020, should be classified under tariff item 37301-1.

[Table of Contents]

1. R.S.C., 1970, c. C-40, as amended.

2. R.S.C., 1985, c. 47 (4th Supp.).

Initial publication: July 30, 1997