Customs and Excise Appeals

Decision Information

Wolseley Canada Inc.

Collection Customs and Excise Appeals
Publication Date 2023-05-12
Case Number(s) AP-2021-024 – AP-2021-025
Case Type Decision

Decision Content

Appeals AP‑2021‑024 and AP‑2021‑025

Wolseley Canada Inc.

v.

President of the Canada Border Services Agency

Decision issued
Friday, May 12, 2023

 


IN THE MATTER OF appeals heard on September 8 and 9, 2022, pursuant to section 67 of the Customs Act;

AND IN THE MATTER OF decisions of the President of the Canada Border Services Agency, dated October 5 and 12, 2021, made pursuant to subsection 60(4) of the Customs Act.

BETWEEN

WOLSELEY CANADA INC.

Appellant

AND

THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY

Respondent

DECISION

The appeals are allowed. The goods in issue are properly classified under tariff item No. 8543.70.00.

Susan D. Beaubien

Susan D. Beaubien
Presiding Member

The statement of reasons will be issued at a later date.

 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.