Deputy M.N.R., Customs and Excise v. Schrader Automotive Inc.
A-675-97
Décary J.A.
10/3/99
3 pp.
Appeal from Trial Division decision ((1997), 136 F.T.R. 193) regarding classification of tire valves, air chucks under Customs Tariff Act, Sch. I-Canadian International Trade Tribunal holding goods at issue should be classified under Tariff Item No. 8481.30.90 as "other check valves"-Trial Judge allowing appeal from Tribunal's decision-Standard of review on appeal on question of law from decision of Canadian International Trade Tribunal where issue proper interpretation of item described in Customs Tariff Act, Sch. I that of "reasonableness simpliciter", as opposed to that of "patent unreasonableness" or that of "correctness"-Court reviewing conclusion on reasonableness standard must look whether reasons support it-Standard of reasonableness instructing reviewing courts to accord considerable weight to views of tribunal about matters with respect to which they have significant expertise-Canadian International Trade Tribunal specialized tribunal-Unique Canadian, international rules of interpretation applicable to Customs Tariff that bear little resemblance to traditional canons of statutory construction-Considerable deference should be accorded to Tribunal's decisions-Tribunal made findings supported by evidence-Adopted interpretation of tariff that made reasonable sense, applied interpretation to goods at issue in way open to it-Appeal allowed-Customs Tariff Act, S.C. 1987, c. 49, Sch. I.