30 March 2007

 

 

REASONS FOR JUDGMENT OF THE COURT

 

(Delivered from the Bench at Toronto, Ontario, on March 21, 2007)

 

[1] This matter was remitted to the Canadian International Trade Tribunal by this Court to determine whether Chapter Note 2(a) excludes the application of Tariff Item 6305.33 or why the Note does not apply. See Canada (Commissioner of the Canada Customs and Revenue Agency) v. Agri Pack, 2005 FCA 414 at para. 51.

 

[2] In a decision dated May 15, 2006, the Tribunal summarized its reasoning as follows:

 

[16] … Note 2 (a) to Chapter 63 only applies if goods fall in heading No. 56.08, the very issue that was before the Tribunal.

 

            Having found, under Rule 1 of the General Rules, that the imported goods did not fall in heading No. 56.08, it was the Tribunal’s view that Note 2(a) had no application to the instant case and, for that reason, the Tribunal did not deem it necessary to refer to it in its reasons.

             

[3] We are not persuaded that this explanation is unreasonable. It is irrelevant that there may be another plausible explanation of the relevant provisions.

            

[4]  For these reasons, the appeal will be dismissed with costs.

       

This decision is available on the Federal Court of Appeal web site, at:

 

http://decisions.fca-caf.gc.ca/en/2007/2007fca116/2007fca116.html