CUSTOMS AND EXCISE |
Customs Act |
Richards Packaging Inc. v. Deputy M.N.R., Customs and Excise
A-262-99
Létourneau J.A.
29/11/00
4 pp.
Appeal under Customs Act, s. 68 from decision by Canadian International Trade Tribunal goods in issue did not qualify as "moulding compositions" within meaning of Tariff Code 7902 of Chemicals and Plastic Duties Reduction or Removal Order, 1988--Goods in issue polyethylene terephthalate resin in pellet form used to manufacture plastic bottles--Applying reasonableness simpliciter standard, Court satisfied Tribunal's decision goods in issue not "moulding compositions" reasonable, supported by evidence--Open to Tribunal to take guidance from Supplementary Note 2(a) in giving meaning to words used in Code 7902--Tribunal required to give meaning to technical words used in technical environment falling within domain of expertise--Relied largely on expert evidence to do so--Considerable deference should be given to findings--Appeal dismissed--Chemicals and Plastic Duties Reduction or Removal Order, 1988, SOR/88-74, Tariff Code 7902--Customs Act, R.S.C., 1985 (2nd Supp.), c. 1, s. 68 (as am. by R.S.C., 1985 (4th Supp.), c. 47, s. 52 (Sch., item 2(3)); S.C. 1995, c. 41, s. 20; 1999, c. 17, s. 127(e).