A-79-96

CORAM:      STONE J.A.

         ROBERTSON J.A.

         McDONALD J.A.

B E T W E E N :

THE DEPUTY MINISTER OF NATIONAL REVENUE,

     Appellant.

     - and -

HOECHST CANADA INC.

     Respondent.

Heard at Ottawa, Ontario, Wednesday, February 26, 1997.

Judgment rendered from the Bench at Ottawa on Wednesday, February 26, 1997.

REASONS FOR JUDGMENT OF THE COURT:      STONE J.A.

     A-79-96

CORAM:      STONE J.A.

         ROBERTSON J.A.

         McDONALD J.A.

B E T W E E N :

THE DEPUTY MINISTER OF NATIONAL REVENUE,

     Appellant.

     - and -

HOECHST CANADA INC.

     Respondent.

     REASONS FOR JUDGMENT OF THE COURT

     (Delivered from the Bench at Ottawa,

     Wednesday, February 26, 1997)

STONE J.A.

         We have not been persuaded in the particular circumstances of this case that we should interfere with the decision of the Canadian International Trade Tribunal of October 27, 1995. That said, a future panel of the tribunal, it is hoped, will address more fully the interpretation and application of the General Rules for the Interpretation of the Harmonized System and of the Canadian Rules. The appeal will be dismissed.

    

     J.A.

                        FEDERAL COURT OF CANADA

                        Court No. A-79-96

                     BETWEEN:

THE DEPUTY MINISTER OF NATIONAL REVENUE.

- AND -

HOECHST CANADA INC.

            ________________________________________

                     REASONS FOR JUDGMENT

     ________________________________________