M & S X-RAY SERVICES LIMITED
Decisions
v.
THE DEPUTY MINISTER OF NATIONAL REVENUE FOR CUSTOMS AND EXCISE
Appeal No. 3058
Ottawa, Friday, February 28, 1992
Appeal No. 3058
IN THE MATTER OF an appeal heard on November 12, 1991, under section 47 of the CustomsAct, 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 May 12, 1988, with respect to a request for a re-determination pursuant to section 46 of the Customs Act.
BETWEEN
M & S X-RAY SERVICES LIMITEDAppellant
AND
THE DEPUTY MINISTER OF NATIONAL REVENUE
FOR CUSTOMS AND EXCISERespondent
The appeal is allowed. The Tribunal declares that the chiropractic tables in issue should be classified under tariff item 47600-1 of the former Customs Tariff as " ... diagnostic articles: instruments.... "
Kathleen E. Macmillan ______ Kathleen E. Macmillan Presiding Member
Sidney A. Fraleigh ______ Sidney A. Fraleigh Member
W. Roy Hines ______ W. Roy Hines Member
Michel P. Granger ______ Michel P. Granger Acting Secretary
This is an appeal under subsection 47(1) of the Customs Act from a re-determination made by the Deputy Minister of National Revenue for Customs and Excise, classifying the chiropractic tables in issue under tariff item 51901-5 of the former Customs Tariff as "House, office, cabinet or store furniture ...In chief part by value of metal, n.o.p."
HELD: The appeal is allowed. The Tribunal declares that the chiropractic tables in issue should be classified under tariff item 47600-1 as " ... diagnostic articles: instruments... " rather than under tariff item 51901-5 as "House, office, cabinet or store furniture ... In chief part by value of metal, n.o.p.," as determined by the respondent.
Place of Hearing: Ottawa, Ontario Date of Hearing: November 12, 1991 Date of Decision: February 28, 1992
Tribunal Members: Kathleen E. Macmillan, Presiding Member Sidney A. Fraleigh, Member W. Roy Hines, Member
Counsel for the Tribunal: Brenda C. Swick-Martin
Clerk of the Tribunal: Nicole Pelletier
Case Cited: M & S X-Ray Services Limited v. The Deputy Minister of National Revenue et al., Canadian International Trade Tribunal, Appeal No. 3018, September 15, 1989.
This appeal concerns the tariff classification of chiropractic tables imported by the appellant on September 26, 1986. [1] This is an appeal from a re-determination made by the Deputy Minister of National Revenue for Customs and Excise under subsection 47(1) of the former CustomsAct [2] (the Act), classifying the goods in issue under tariff item 51901-5 of the former Customs Tariff [3] as "House, office, cabinet or store furniture ... In chief part by value of metal, n.o.p."
In M&S X-Ray Services Limited v. The Deputy Minister of National Revenue et al., this Tribunal, dealing with the same issue, concluded that the model 440 Zenith Thompson Pneumatic Terminal Point (chiropractic) table should be classified under tariff item 47600-1 as " ... diagnostic articles: instruments.... " [4] Both parties now ask the Tribunal pursuant to subsection 54(2) and section 60 of the Canadian International Trade Tribunal Act [5] to classify the chiropractic tables in issue in this appeal under tariff item 47600-1 of the former Customs Tariff.
In responding to the request, the Tribunal published a notice in Part I of the Canada Gazette providing that any person wishing to be heard on this appeal had to file a notice of appearance by October 28, 1991, and that if no appearances were filed by that date, the appeal would be determined without an oral hearing.
The Tribunal has not received any notices of appearance from interested parties and, therefore, hears this appeal on the basis of the material on record.
The issue before the Tribunal is the same as that in M & S X-Ray Services Limited (Appeal No. 3018). In that case, this Tribunal held that the chiropractic tables in issue were properly classified under tariff item 47600-1 of the former Customs Tariff. The Tribunal held that while the chiropractic table was " ... chiefly a treatment table, ... [it was] also a valuable diagnostic aid." [6]
There is no evidence on the record of this appeal to suggest that the chiropractic tables in issue are not the same as those under consideration in the former case M & S X-Ray Services Limited (Appeal No. 3018).
The Tribunal therefore concurs with both parties and declares that the chiropractic tables in issue in this appeal should be classified under tariff item 47600-1 of the former Customs Tariff as " ... diagnostic articles: instruments.... "
The appeal is allowed.
1. Guelph entry number 12160.
2. R.S.C., 1970, c. 40, as amended.
3. R.S.C., 1970, c. C-54, as amended.
4. Canadian International Trade Tribunal, Appeal No. 3018, September 15, 1989.
5. S.C. 1988, c. 56.
6. Supra, note 4 at p. 6.
Initial publication: August 15, 1997