Docket: A-230-98
CORAM: THE HONOURABLE MR. JUSTICE LINDEN
THE HONOURABLE MR. JUSTICE ROBERTSON
THE HONOURABLE MADAME JUSTICE SHARLOW
BETWEEN:
PHILIPS ELECTRONICS LTD.
Appellant
- and -
THE DEPUTY MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered orally from the Bench on May 16, 2000.)
"Having in mind the high standard of deference accorded to the CITT, we have not been persuaded that the tribunal erred in classifying the goods in issue under tariff item 8504.10.00 rather than item 8504.40.99 as contended for by the appellant. This appeal will be dismissed with costs." |
Allen M. Linden
J.A.
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