Spectra/Premium Industries Inc. v. Canada (Border Services Agency)
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Spectra/Premium Industries Inc. v. Canada (Border Services Agency) Court (s) Database Federal Court of Appeal Decisions Date 2009-03-11 Neutral citation 2009 FCA 80 File numbers A-171-08 Decision Content Date: 20090311 Docket: A-171-08 Citation: 2009 FCA 80 CORAM: DESJARDINS J.A. DÉCARY J.A. NOËL J.A. BETWEEN: SPECTRA/PREMIUM INDUSTRIES INC. Appellant and PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Respondent Heard at Montréal, Quebec, on March 11, 2009. Judgment delivered from the Bench at Montréal, Quebec, on March 11, 2009. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20090311 Docket: A-171-08 Citation: 2009 FCA 80 CORAM: DESJARDINS J.A. DÉCARY J.A. NOËL J.A. BETWEEN: SPECTRA/PREMIUM INDUSTRIES INC. Appellant and PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on March 11, 2009) NOËL J.A. [1] Given the standard of review applicable to decisions of the Canadian International Trade Tribunal (CITT) when called upon to construe the Customs Tariff, R.S.C. 1985 (2d Supp), c.1, we can detect no reviewable error in its classification of the goods in issue. [2] In particular, the CITT could reasonably hold that Note 2(a) of Section XVI applies at the heading level and that the condensers in issue are not included in heading no. 84.19 since they cannot perform condensing activity on their own. As Notes 2(a) and 2(b) are mutually exclusive, it was further open to the CITT to hold, a…
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Spectra/Premium Industries Inc. v. Canada (Border Services Agency) Court (s) Database Federal Court of Appeal Decisions Date 2009-03-11 Neutral citation 2009 FCA 80 File numbers A-171-08 Decision Content Date: 20090311 Docket: A-171-08 Citation: 2009 FCA 80 CORAM: DESJARDINS J.A. DÉCARY J.A. NOËL J.A. BETWEEN: SPECTRA/PREMIUM INDUSTRIES INC. Appellant and PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Respondent Heard at Montréal, Quebec, on March 11, 2009. Judgment delivered from the Bench at Montréal, Quebec, on March 11, 2009. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20090311 Docket: A-171-08 Citation: 2009 FCA 80 CORAM: DESJARDINS J.A. DÉCARY J.A. NOËL J.A. BETWEEN: SPECTRA/PREMIUM INDUSTRIES INC. Appellant and PRESIDENT OF THE CANADA BORDER SERVICES AGENCY Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on March 11, 2009) NOËL J.A. [1] Given the standard of review applicable to decisions of the Canadian International Trade Tribunal (CITT) when called upon to construe the Customs Tariff, R.S.C. 1985 (2d Supp), c.1, we can detect no reviewable error in its classification of the goods in issue. [2] In particular, the CITT could reasonably hold that Note 2(a) of Section XVI applies at the heading level and that the condensers in issue are not included in heading no. 84.19 since they cannot perform condensing activity on their own. As Notes 2(a) and 2(b) are mutually exclusive, it was further open to the CITT to hold, applying Note 2(b), that the condensers are properly classified as parts of air conditioners used in motor vehicles as described in Tariff item 8415.90.29. [3] The appeal will be dismissed with costs. “Marc Noël” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-171-08 STYLE OF CAUSE: SPECTRA/PREMIUM INDUSTRIES INC. v. PRESIDENT OF THE CANADA BORDER SERVICES AGENCY PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: March 11, 2009 REASONS FOR JUDGMENT OF THE COURT BY: DESJARDINS J.A. DÉCARY J.A. NOËL J.A. DELIVERED FROM THE BENCH BY: NOËL J.A. APPEARANCES: Michael Kaylor FOR THE APPELLANT Andrew Gibbs Lune Arpin FOR THE RESPONDENT SOLICITORS OF RECORD: Lapointe Rosenstein Montréal, Quebec FOR THE APPELLANT John H. Sims, Q.C. Deputy Attorney General of Canada Ottawa, Ontario FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca
Quebec (Attorney General) v A
[2013] 1 SCR 61