18 May 2000

Continuous Colour Coat Limited v D/MNR, CTR 3542

At issue was whether the CITT was correct in upholding two decisions of the Deputy Minister of National Revenue under the Customs Tariff. In its decision, the CITT classified the plastic sheets imported by the appellant as "Other ... sheets, film ... of plastics, non-cellular ... Of polymers of vinyl chloride ... Flexile" (tariff item no. 3920.42.00) as opposed to "Other ... sheets, film ... of plastics, non-cellular ... Of polyethylene terephthalate" (tariff item no. 3920.62.00).

Appeal allowed in part.