Partylite Gifts Ltd. v. Canada (Customs & Revenue Agency)
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Partylite Gifts Ltd. v. Canada (Customs & Revenue Agency) Court (s) Database Federal Court of Appeal Decisions Date 2005-05-03 Neutral citation 2005 FCA 157 File numbers A-252-04 Decision Content Date: 20050503 Docket: A-252-04 Citation: 2005 FCA 157 CORAM: ROTHSTEIN J.A. NOËL J.A. MALONE J.A. BETWEEN: PARTYLITE GIFTS LTD. Appellant and THE COMMISSIONER OF THE CANADA CUSTOMS AND REVENUE AGENCY Respondent Heard at Ottawa, Ontario, on May 3, 2005. Judgment delivered from the Bench at Ottawa, Ontario, on May 3, 2005. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A Date: 20050503 Docket: A-252-04 Citation: 2005 FCA 157 CORAM: ROTHSTEIN J.A. NOËL J.A. MALONE J.A. BETWEEN: PARTYLITE GIFTS LTD. Appellant and THE COMMISSIONER OF THE CANADA CUSTOMS AND REVENUE AGENCY Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on May 3, 2005) NOËL J.A. [1] This appeal, pursuant to section 68 of the Customs Act, is from a decision of the Canadian International Trade Tribunal (CITT) confirming the Commissioner of the Canada Customs and Revenue Agency's tariff classification of the appellant's goods. [2] The appellant agues in essence that, having found that the goods in issue had multiple uses, it was not open to the CITT to hold that they were "non-electrical lamps and lighting fittings - candlesticks and candelabras - " under tariff item No. 9405.50.10. [3] In our respectful view, the fact that the goods in issue could be put to more than one use did not p…
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Partylite Gifts Ltd. v. Canada (Customs & Revenue Agency) Court (s) Database Federal Court of Appeal Decisions Date 2005-05-03 Neutral citation 2005 FCA 157 File numbers A-252-04 Decision Content Date: 20050503 Docket: A-252-04 Citation: 2005 FCA 157 CORAM: ROTHSTEIN J.A. NOËL J.A. MALONE J.A. BETWEEN: PARTYLITE GIFTS LTD. Appellant and THE COMMISSIONER OF THE CANADA CUSTOMS AND REVENUE AGENCY Respondent Heard at Ottawa, Ontario, on May 3, 2005. Judgment delivered from the Bench at Ottawa, Ontario, on May 3, 2005. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A Date: 20050503 Docket: A-252-04 Citation: 2005 FCA 157 CORAM: ROTHSTEIN J.A. NOËL J.A. MALONE J.A. BETWEEN: PARTYLITE GIFTS LTD. Appellant and THE COMMISSIONER OF THE CANADA CUSTOMS AND REVENUE AGENCY Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on May 3, 2005) NOËL J.A. [1] This appeal, pursuant to section 68 of the Customs Act, is from a decision of the Canadian International Trade Tribunal (CITT) confirming the Commissioner of the Canada Customs and Revenue Agency's tariff classification of the appellant's goods. [2] The appellant agues in essence that, having found that the goods in issue had multiple uses, it was not open to the CITT to hold that they were "non-electrical lamps and lighting fittings - candlesticks and candelabras - " under tariff item No. 9405.50.10. [3] In our respectful view, the fact that the goods in issue could be put to more than one use did not preclude the finding made by the CITT that they were designed to hold candles. This finding, which was open to the CITT based on the evidence before it, was sufficient to bring the subject goods within subheading No. 9405.50 and tariff item No. 9405.50.10. [4] The appeal will be dismissed with costs. "Marc Noël" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-252-04 STYLE OF CAUSE: Partylite Gifts Ltd. v. Commissioner of the Canada Customs & Revenue Agency PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: May 3, 2005 REASONS FOR JUDGMENT OF THE COURT: Rothstein, Noël, Malone, JJA DELIVERED FROM THE BENCH BY: Noël J.A. APPEARANCES: Mr. Michael Kaylor FOR THE APPELLANT Mr. Richard Casanova FOR THE RESPONDENT SOLICITORS OF RECORD: LAPOINTE ROSENSTEIN Montreal (Quebec) FOR THE APPELLANT Mr. John H. Sims, Q.C. Deputy Attorney General of Canada Ottawa, Ontario FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca