Appeal No. AP-99-083
5 July 2000
Appeal No. AP-99-083
This is an appeal under section 67 of the Customs Act from decisions of the Deputy Minister of National Revenue (now the Commissioner of the Canada Customs and Revenue Agency) made under section 63 of the Customs Act. The issue in this appeal is whether certain drill rods and coupling sleeves
imported by the appellant qualify for the benefits of tariff item No. 9908.00.00 as articles for use in extracting machinery for extracting minerals directly from the working face of a mine. The appellant, supported by the intervener, claims that the goods in issue qualify for the benefits of tariff item No. 9908.00.00. The respondent determined that they do not.
HELD:
The appeal is dismissed. The evidence before the Tribunal is that the goods in issue are predominantly for use in jumbo drills. It is the Tribunal's view that jumbo drills are not extracting machinery. The jumbo drill performs the function of a drill. The extraction function is not performed by the jumbo drill. Any minuscule amount of minerals that is flushed out by the flushing medium during the drilling process is insufficient to change the characterization of the drill's function from one of a drill to one of an extracting machine. In the same manner, the bolters, in which the goods in issue are used, also do not constitute extracting machinery for extracting minerals directly from the working face of a mine. Therefore, the goods in issue do not qualify for the benefits of tariff item No. 9908.00.00.
The complete text of this appeal can be found on the CITT web site, at http://www.citt.gc.ca.