Public Hearings, Appeals

Starting Date     Appeal No.     Appellant     Act     Type of Hearing
2013-02-05     AP-2012-015     P.B. Footwear (Canada) Inc.     Customs Act     Public Hearing
2013-02-13     AP-2012-025     Regal Ideas Inc.     Special Import Measures Act     Public Hearing
2013-02-14     AP-2012-020     Norstar Windows & Doors Ltd.     Special Import Measures Act     Public Hearing
2013-02-21     AP-2012-022     Andritz Hydro Canada Inc. and VA Tech Hydro Canada     Customs Act     Public Hearing
2013-02-28     AP-2009-024     Transnat Express Inc.     Excise Tax Act     Public Hearing
2013-03-05     AP-2011-060     Cycles Lambert Inc.     Customs Act     Public Hearing
2013-03-07     AP-2012-026     Euro-Line Appliances     Customs Act     Public Hearing

AP-2009-024—Whether a certain diesel fuel qualifies for exemption from tax pursuant to paragraph 23(8)(c) of the Excise Tax Act.

AP-2011-060—Whether the goods in issue are properly classified under tariff item No. 9506.91.90 as other articles and equipment for general physical exercise, gymnastics or athletics, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item No. 9506.91.10 as exercise bicycles or, in the alternative, under tariff item No. 8714.99.90 as other parts and accessories of vehicles of heading
Nos. 87.11 to 87.13, and whether the goods in issue are entitled to the benefits of tariff item No. 9948.00.00 as articles for use in automatic data processing machines and units thereof, as claimed by Cycles Lambert Inc.

AP-2012-015—Whether section 48 of the Customs Act permits the appellant to deduct royalty payments from the price paid or payable for the imported goods in issue, therefore reducing the value for duty of those goods.

AP-2012-020—Whether the goods in issue have a powder coat finish which is certified to meet the American Architectural Manufacturers Association AAMA 2603 standard and are therefore excluded from the Tribunal’s findings in Inquiry No. NQ-2008-003.

AP-2012-022—Whether the goods in issue are entitled to the benefits of tariff item
No. 9948.00.00 as articles for use in automatic data processing machines, as claimed by Andritz Hydro Canada Inc. and VA Tech Hydro Canada Inc.

AP-2012-025—Whether the goods in issue have a powder coat finish which is certified to meet the American Architectural Manufacturers Association AAMA 2603 standard and are therefore excluded from the Tribunal’s findings in Inquiry No. NQ-2008-003.

AP-2012-026—Whether the goods in issue are properly classified under tariff item
No. 8418.10.90 as other combined refrigerator-freezers, fitted with separate external doors, as determined by the President of the Canada Border Services Agency, or should be classified under tariff item No. 8418.69.90 as other refrigerating or freezing equipment, as claimed by Euro-Line Appliances.