Date: 20000517
Docket: A-323-97
CORAM: DÉCARY J.A.
LÉTOURNEAU J.A.
NOËL J.A.
BETWEEN:
EURO-LINE APPLIANCES
Appellant
(Plaintiff)
- and -
HER MAJESTY THE QUEEN
Respondent
(Defendant)
Heard at Montreal, Quebec on Wednesday, May 17, 2000
Judgment delivered from the Bench at
Montreal, Quebec on Wednesday, May 17, 2000
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
Date: 20000517
Docket: A-323-97
CORAM: DÉCARY J.A.
LÉTOURNEAU J.A.
NOËL J.A.
BETWEEN:
EURO-LINE APPLIANCES
Appellant
(Plaintiff)
- and -
HER MAJESTY THE QUEEN
Respondent
(Defendant)
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Montreal, Quebec
on Wednesday, May 17, 2000)
NOËL J.A.
[1] This appeal must fail. The Tribunal had the difficult task of distinguishing household-type from laundry-type machines under Tariff Item 8450.11.10 and Tariff Item 8450.11.20. It did not restrict its consideration to the end use as contended by the appellant. It also looked at the basic functions of the machine, its capacity and its performance. In the end, the Board concluded, and I quote:
| The evidence in this case shows, in the Tribunal"s opinion, that the goods in issue are generally sold for household use. In this respect, the Tribunal refers to the testimony of the witnesses, the commercial invoices and the particular features of the machines. The goods in issue are commonly used as household machines and only rarely for commercial use, as their capacity, combined with the length of time for a wash cycle, would appear to make them unattractive for commercial purposes. Accordingly, the Tribunal is of the view that the goods in issue are household-type washing machines.1 |
[2] Furthermore, in view of the wording of the Tariff as it then read, it was not inappropriate for the Board to hold in effect that laundry-type machines had to be construed as having a closer connection with commercial use than household-type machines.
[3] The appeal will be dismissed with costs.
"Marc Noël"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
| DOCKET: A-323-97 |
| STYLE OF CAUSE: EURO-LINE APPLIANCES |
Appellant
- and - (Plaintiff)
HER MAJESTY THE QUEEN
Respondent
(Defendant)
DATE OF HEARING: WEDNESDAY, MAY 17, 2000
PLACE OF HEARING: MONTREAL, QUEBEC
REASONS FOR JUDGMENT
| OF THE COURT BY: NOËL J.A. |
Delivered from the Bench at Montreal, Quebec on Wednesday, May 17, 2000
APPEARANCES: Mr. Felipe Morales
| For the Appellant |
Ms. Elizabeth Richards
| For the Respondent |
| SOLICITORS OF RECORD: Andre & Morales |
| Barristers & Solicitors |
45 O"Connor Street, Suite 1540
Ottawa, Ontario
| K1P 1A4 |
| For the Appellant |
| Morris Rosenberg |
| Deputy Attorney General of Canada |
| Ottawa, Ontario |
| For the Respondent |