THE MUFFIN HOUSE BAKERY LTD.

Decisions

THE MUFFIN HOUSE BAKERY LTD.
v.
THE DEPUTY MINISTER OF NATIONAL REVENUE FOR CUSTOMS AND EXCISE
Appeal No. 2396

TABLE OF CONTENTS

Ottawa, Tuesday, August 6, 1991

Appeal No. 2396

IN THE MATTER OF an appeal heard on April 16, 1991, under section 47 of the Customs Act, R.S.C., 1970, c. C-40, as amended;

AND IN THE MATTER OF the decision of the Deputy Minister of National Revenue for Customs and Excise dated August 30, 1985, with respect to a request for a re-determination pursuant to section 46 of the CustomsAct.

BETWEEN

THE MUFFIN HOUSE BAKERY LTD.Appellant

AND

THE DEPUTY MINISTER OF NATIONAL REVENUE

FOR CUSTOMS AND EXCISERespondent

The Tribunal allows the appeal and declares that the goods in issue, namely, an electric oven, model KC V 12/90, imported from Hans Wachtel Gmbh & Co. Kg. of Hilden, Germany, under Vancouver Entry No. L154063, dated November 21, 1984, should be classified under tariff item 44305-1 as "Ovens, of a class or kind not made in Canada, for use in commercial bakeries.... "

 

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, dated August 30, 1985, classifying an electric oven, model KC V 12/90, imported from Hans Wachtel Gmbh & Co. Kg., Germany, at the Port of Vancouver, British Columbia, on November 21, 1984, under tariff item 44300-1 as apparatus for cooking. The issue in this appeal is whether the goods are more properly classified under tariff item 44305-1 as "Ovens, of a class or kind not made in Canada, for use in commercial bakeries.... "

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]

The appeal was scheduled to be heard on April 16, 1991. On March 26, 1991, counsel for the respondent advised the Tribunal that the Deputy Minister of National Revenue for Customs and Excise no longer contested the appeal and, consequently, accepted the position of the appellant that the goods in issue should be classified under tariff item 44305-1 as "Ovens, of a class or kind not made in Canada, for use in commercial bakeries.... "

CONCLUSION

The Tribunal allows the appeal and declares that the goods in issue, namely, an electric oven, model KC V 12/90, imported from Hans Wachtel Gmbh & Co. Kg. of Hilden, Germany, under Vancouver Entry No. L154063, dated November 21, 1984, should be classified under tariff item 44305-1 as "Ovens, of a class or kind not made in Canada, for use in commercial bakeries.... "

[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