Appeal No. AP-2000-047
30 November 2001
Appeal No. AP-2000-047
This is an appeal under subsection 67(1) of the former Customs Act from decisions of the Commissioner of the Canada Customs and Revenue Agency made under subsection 63(3) of the former Customs Act on August 23, 2000. The issue in this appeal is whether various laser imaging films imported by the appellant between February 7 and June 12, 1997, qualify for the benefits of Code 2546, as claimed by the appellant.
HELD:
The appeal is allowed. The Tribunal finds that the laser imaging films are "for use in" the laser imagers, in that the two are functionally joined. The technical functions of the laser imager exist only to make an image on the film and, conversely, the film exists for the exclusive benefit of the laser imager. As a result, Code 2546 applies to the goods in issue.
This document is available on the CITT web site, at the following address:
http://www.tcce-citt.gc.ca/appeals/decision/ap2a047e/ap2a047e.htm