LAHAVE EQUIPMENT LIMITED

Decisions

LAHAVE EQUIPMENT LIMITED
v.
THE DEPUTY MINISTER OF NATIONAL REVENUE FOR CUSTOMS AND EXCISE
Appeal No. 2615

TABLE OF CONTENTS

Ottawa, Tuesday, August 6, 1991

Appeal No. 2615

IN THE MATTER OF an appeal heard on April 17, 1991, 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 10, 1986, with respect to a request for a re-determination pursuant to section 46 of the Customs Act.

BETWEEN

LAHAVE EQUIPMENT LIMITEDAppellant

AND

THE DEPUTY MINISTER OF NATIONAL REVENUE

FOR CUSTOMS AND EXCISERespondent

The appeal is allowed and the Tribunal declares that the goods in issue, namely, a Pettibone Model 300 Car Mover imported from Pettibone Corporation, Chicago, Illinois, United States, under Sarnia Entry No. A-220502 dated July 15, 1985, should be classified under tariff item 40938-1 as a tractor.

 

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 pursuant to section 47 of the Customs Act [1] from a decision of the Deputy Minister of National Revenue for Customs and Excise dated June 10, 1986, that a Pettibone Car Mover should be classified under tariff item 43410-1 as a locomotive and not under tariff item 40938-1 as a tractor, as claimed by the appellant. The issue in this appeal is which tariff classification is most appropriate to the imported goods.

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 August 24, 1990, the Tribunal was notified by counsel for the respondent that the appeal was no longer contested and should be disposed on the basis of the material filed by the appellant. The appeal was scheduled to be heard on April 17, 1991, and no one intervened nor appeared. Counsel for the appellant filed a brief on February 14, 1991, annexing a copy of the correspondence between the parties and a copy of publicity material and the specifications of the goods in issue.

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 the goods in issue, namely, a Pettibone Model 300 Car Mover, imported from Pettibone Corporation, Chicago, Illinois, United States, under Sarnia Entry No. A-220502 dated July 15, 1985, should be classified under tariff item 40938-1 as a tractor.

[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