CUSTOMS AND EXCISE
Customs Tariff
Appeal from Federal Court decision (2005 FC 681) upholding M.N.R.’s decision leftover material not “obsolete or surplus goods” within Customs Tariff, S.C. 1997, c. 36, s. 110(b)—Appellant paying customs duty on full value of fabric imported to make dresses—Claiming refund of duty in respect of material left over after manufacturing process—Definition of “goods” in case law—Meaning of s. 110(b): refund shall be granted with respect to merchantable items which result from processing and become obsolete or surplus—Insufficient evidence to determine whether leftover material merchantable—Appeal dismissed.
A & R Dress Co. Inc. v. M.N.R. (A‑232‑05, 2006 FCA 298, Décary J.A., judgment dated 11/9/06, 7 pp.)