IBM CANADA LIMITED (FORMERLY ROLM CANADA INC.)
Decisions
v.
THE DEPUTY MINISTER OF NATIONAL REVENUE FOR CUSTOMS AND EXCISE
Appeal Nos. 2700 and 2701
Ottawa, Monday, October 18, 1993
Appeal Nos. 2700 and 2701
IN THE MATTER OF two appeals heard on June 14, 1993, under section 47 of the Customs Act, R.S.C. 1970, c. C-40;
AND IN THE MATTER OF a decision of the Deputy Minister of National Revenue for Customs and Excise with respect to a request for re-determination under section 46 of the Customs Act.
BETWEEN
IBM CANADA LIMITED (formerly ROLM CANADA INC.)Appellant
AND
THE DEPUTY MINISTER OF NATIONAL REVENUE
FOR CUSTOMS AND EXCISERespondent
The appeals are allowed.
Charles A. Gracey ______ Charles A. Gracey Presiding Member
Kathleen E. Macmillan ______ Kathleen E. Macmillan Member
Desmond Hallissey ______ Desmond Hallissey Member
Michel P. Granger ______ Michel P. Granger Secretary
The issue in these appeals is whether the following goods imported by the appellant, namely, Rolm Phonemail, Cedar Personal Computer and Cypress Terminal, are more properly classified under tariff item41417-1 as electronic data processing apparatus under the Customs Tariff.
HELD: The appeals are allowed. On the basis of the reasoning of the Federal Court of Appeal in its decision in IBMCanada Limited v. The Deputy Minister of National Revenue for Customs and Excise [1] and in light of the joint request of the parties, set out in the agreed statement of facts, that the Tribunal render a decision classifying the goods in issue under tariff item 41417-1, the Tribunal concludes that the goods in issue are more properly classified under tariff item 41417-1.
Place of Hearing: Ottawa, Ontario Date of Hearing: June 14, 1993 Date of Decision: October 18, 1993
Tribunal Members: Charles A. Gracey, Presiding Member Kathleen E. Macmillan, Member Desmond Hallissey, Member
Counsel for the Tribunal: Hugh J. Cheetham
Clerk of the Tribunal: Janet Rumball
These appeals originally commenced under section 47 of the Customs Act [2] (the former Act) and are taken up and continued by the Tribunal in accordance with section 60 of the Canadian International Trade Tribunal Act. [3] The appeals proceeded on the basis of written submissions under rule 25 of the Canadian International Trade Tribunal Rules. [4] In this regard, the parties submitted an agreed statement of facts. In brief, those facts provide that these appeals represent the continuation of Appeal Nos. 2700 and 2701, which were adjourned sine die by the Tribunal's predecessor, the Tariff Board, on September 30, 1987.
The issue in these appeals is whether the following goods imported by the appellant, namely, Rolm Phonemail, Cedar Personal Computer and Cypress Terminal, are more properly classified under tariff item 41417-1 as electronic data processing apparatus under the CustomsTariff.
On the basis of the reasoning of the Federal Court of Appeal in its decision in IBMCanada Limited v. The Deputy Minister of National Revenue for Customs and Excise [5] and in light of the joint request of the parties, set out in the agreed statement of facts, that the Tribunal render a decision classifying the goods in issue under tariff item 41417-1, the Tribunal concludes that the goods in issue are more properly classified under tariff item 41417-1.
Accordingly, the appeals are allowed.
1. [1992] 1 F.C. 663.
2. R.S.C. 1970, c. C-40.
3. R.S.C. 1985, c. 47 (4th Supp.).
4. SOR/91-499, August 14, 1991, Canada Gazette Part II, Vol. 125, No. 18 at 2912.
5. [1992] 1 F.C. 663.
Initial publication: July 30, 1997