Customs and Excise Appeals

Decision Information

American Standard Brands (d.b.a. Lixil Canada Inc.) and Andrew Sheret Purchasing Ltd.

Collection Customs and Excise Appeals
Publication Date 2024-08-06
Case Number(s) AP-2021-031 – AP-2021-033
Case Type Decision

Decision Content

Appeals AP-2021-031 and
AP-2021-033

American Standard Brands (d.b.a. Lixil Canada Inc.) and Andrew Sheret Purchasing Ltd.

v.

President of the Canada Border Services Agency

Decision and reasons issued
Tuesday, August 6, 2024

 


IN THE MATTER OF a preliminary matter heard on March 26, 2024, in relation to an appeal filed pursuant to section 67 of the Customs Act;

AND IN THE MATTER OF decisions of the President of the Canada Border Services Agency pursuant to subsection 60(4) of the Customs Act, dated November 23, 2021, and January 20, 2022, with respect to requests for re-determination.

BETWEEN

AMERICAN STANDARD BRANDS (D.B.A. LIXIL CANADA INC.)

Appellant

AND

ANDREW SHERET PURCHASING LTD.

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 8543.70.00.

Cheryl Beckett

Cheryl Beckett
Presiding Member

The statement of reasons will be published on the Tribunal’s website at a later date.

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