BETWEEN:
and
BORDER SERVICES AGENCY
Heard at Montréal, Quebec, on February 5, 2009.
Judgment delivered from the Bench at Montréal, Quebec, on February 5, 2009.
REASONS FOR JUDGMENT OF THE COURT BY: BLAIS J.A.
Docket: A-571-07
Citation: 2009 FCA 32
CORAM: LÉTOURNEAU J.A.
BLAIS J.A.
TRUDEL J.A.
BETWEEN:
PANASONIC CANADA 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 February 5, 2009).
BLAIS J.A.
[1] This is an appeal of a decision of the Canadian International Trade Tribunal (CITT) dated October 19, 2007.
[2] This litigation concerns the classification for tariff purposes of four models of Panasonic digital disk recorders that are a combination of two machines: a) a video multiplexer and b) a hard disk recorder.
[3] In our view, there was ample and cogent evidence upon which the CITT could reasonably conclude that the principal function of the composite machine was the recording of images, a function which the video multiplexer had the capacity of enhancing.
[4] It was therefore opened to the Tribunal to arrive at its conclusion. Consequently, the appeal will be dismissed with costs.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-571-07
Appeal from a decision of the Canadian International Trade Tribunal, October 19, 2007.
STYLE OF CAUSE: PANASONIC CANADA INC.
v. PRESIDENT OF THE CANADA BORDER SERVICES AGENCY
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: February 5, 2009
REASONS FOR JUDGMENT OF THE COURT BY: (LÉTOURNEAU, BLAIS, TRUDEL, JJ.A.)
DELIVERED FROM THE BENCH BY: BLAIS J.A.
APPEARANCES:
|
FOR THE APPELLANT
|
|
|
Andrew Gibbs |
FOR THE RESPONDENT
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SOLICITORS OF RECORD:
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Montréal, Quebec
|
FOR THE APPELLANT
|
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Deputy Attorney General Ottawa, Ontario |
FOR THE RESPONDENT
|