Court File No. 36258 CANADA BETWEEN
Court File No. 36258. ··snPRNMKCOURT OF CANADA(ON APPEAL FROM THE FEDERAL COURT OF APPEAL)BETWEEN:ATTORNEY GENERAL OF CANADAApplicant(Respondent) ·-and-IGLOO VIKSKI INC.Respondent(Appellant)REPLY TO THE RESPONSETO THE APPLICATION FOR LEAVE TO APPEAL(Pursuant to Rule 28 of the Rules of the Supreme Court of Canada)Department of Justice Canada284 Wellington Street, TSA-6Ottawa, Ontario KIA OH8Per: Luc VaillancourtTel.: 613-946-3837Fax: 613-946-2777Email: luc. vaillancourt@justice. gc. caChristopher RuparDepartment of Justice Canada50 O'Connor Street5th Floor, Room 557Ottawa, Ontario KIA OH8Tel.: 613-670-6290Fax:613-954-1920Email: christopher.rupar@justice.gc.caCounsel for the ApplicantAttorney General ofCanadaAgent for the ApplicantAttorney General of Canada
ORIGINAL TO: THE REGISTRARCOPY TO:LAPOINTE ROSENSTEIN MARCHAND MELAN ;ON,Per: Michael Kaylor1250 Rene-Levesque Boulevard West, Suite 1400Montreal, Quebec H3B 5E9Tel.: 1-514-925-6337Fax: 1-514-925-5037Email: Michael.Kaylor@lrmm.comCounsel for the RespondentIgloo Vikski Inc.L.L.P.
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-i-TABLE OF CONTENTSTABPAGEREPLYTOTHERESPONSETOTHEAPPLICATION FOR LEAVE TO APPEAL . 1. 0 1A.The Supreme Court of Canada is the proper forumto decide the classification of imported goods intoCanada . 01B.Canada strives to classify imported goods incompliancewiththeWorldCustomsOrganisation's interpretative tools . 02C.Canada must respect its tariff eliminationcommitments made under the Canada-UnitedStates Free Trade Agreement .'. 04ANNEX . 2Customs Act, R.S.C., 1985, c. 1 (2nd Supp.), sections 67and 68 . A . 06Excerpts from the Compendium of Classification Opinionsto the Harmonized Commodity Description and CodingSystem, third edition (2012), as amended by SupplementNo. 4, December 2013, published by the World CustomsOrganization . B . 10Recommendation of the Customs Co-Operation Council onthe Application of Harmonized System CommitteeDecisions, dated June 30, 200 1 . C . 33
01Court File No. 36258· SUPREME COURT OF CANADA(ON APPEAL FROM THE FEDERAL COURT OF APPEAL)BETWEEN:ATTORNEY GENERAL OF CANADAApplicant(Respondent)-and-IGLOO VIKSKI INC.Respondent(Appellant)REPLY TO THE RESPONSETO THE APPLICATION FOR LEAVE TO APPEAL1.Three points raised in the Respondent's Response warrant a reply.A.The Supreme Court of Canada is the proper forum to decide the classificationof imported goods into Canada2.Contrary to the Respondent's allegation at paragraphs 40 to 46 of its Response,the World Customs Organisation ("WCO") is not the proper forum to address theuncertainty that now prevails in Canada's domestic law as a result of the FederalCourt of Appeal decision in Igloo Vikski 1 Igloo Vikski Inc. v. Canada (Border Services Agency), 2014 FCA 266 ("Igloo Vikskt').
023.Parliament gave exclusive jurisdiction to the Canadian International TradeTribunal to decide challenges to the classification of imported goods, whosedecisions are subject to appeals before the Federal Court of Appeaf and,ultimately, the Supreme Court of Canada.4.The WCO, through its Harmonized System Committee ("Committee"), can onlyassist member countries, like Canada, to settle disputes between themselvesconcerning the interpretation or application of the Harmonized CommodityDescription and Coding System. 35.Even if the WCO were to settle a classification dispute between Canada andanother member country, Canada's domestic law would remain unchanged andIgloo Vikski would still apply to the classification of a significant number ofimported goods.B.Canada strives to classify imported goods in compliance with the WorldCustoms Organisation's interpretative tools6.Contrary to the Respondent's suggestion at paragraphs 47 to 51 of its Response,Canada does not classify goods differently than directed by the WCO, save forvery fact specific and rare instances when bound by Canadian jurisprudence.Customs Act, R.S.C., 1985, c. 1 (2th Supp.), sections 67 and 68, Annex to the Reply to the Response tothe Application for Leave to Appeal ("Reply") at TAB A.See Article 10 of the International Convention on the Harmonized Commodity Description and CodingSystem, Affidavit of Grant Tebbutt sworn on January 14, 2015, at Exhibit B.
037.The WCO provides to member countries practical means of attaining the highest-possible degree of harmony and uniformity regarding customs matters. 4 Suchpractical means include the General Rules for the Interpretation of theHarmonized System ("Rules") and supporting tools like the Explanatory Notes tothe Harmonized Commodity Description and Coding System ("ExplanatoryNotes") and the Compendium of Classification Opinions to the HarmonizedCommodity Description and Coding System ("WCO's Opinions").8.While the Rules are legally binding in Canada, the Explanatory Notes and theWCO's Opinions are not; they should nonetheless be respected unless there is asound reason to do otherwise. 5 Of note, when Rules are provided in th WCO'sOpinions for the classification of imported goods, the WCO always startsclassification pursuant to Rule 1 and if, and only if, necessary, continues pursuantto the other Rules.9.Canada classifies all imported goods in accordance with the Rules. It also strivesto classify all goods in compliance with the Explanatory Notes and the WCO'sOpinions. However, Canada is not always able to do so in very specific cases dueto Canadian jurisprudence, such as the example provided by the Respondent. Inthose rare instances, Canada has to notify the WCO of its inability to comply withthe WCO's Opinions. 64Excerpts from the Compendium of Classification Opinions to the Harmonized Commodity Descriptionand Coding System, third edition (2012), as amended by Supplement No.4, December 2013, publishedby the WCO, which describes the functions of the Customs Co-operation Council, also known as theWCO, Annex to the Reply at TAB B.Customs Tariff, S.C. 1997, c. 36, sections 10 and 11, Part VII of the Memorandum of Argument filedin support of the Notice of Application for Leave to Appeal at Tab D. Section 10 provides thatimported goods must be classified in accordance with the Rules, whereas section 11 provides that"regard shall be had" to the Explanatory Notes and the WCO's Opinions. The Federal Court of Appealin Canada (Attorney General) v. Suzuki Canada Inc., 2004 FCA 131, at paragraph 13, interpreted theterms "regard shall be had" to mean "should be respected unless there is a sound reason to dootherwise".·Recommendation of the Customs Co-Operation Council on the Application of Harmonized SystemCommittee Decisions, dated June 30, 2001, Annex to the Reply at TAB C. The Harmonized SystemCommittee Decisions become WCO's Opinions once approved by the Customs Co-operation Council.
0410. ·- In contrast, Igloo Vikski is not restricted to the classification of hockey glovesalone. It dramatically modifies how the Rules are applied to the classification of asignificant number of imported goods. If the Federal Court of Appeal decision isleft to stand, Canada will be forced to misapply the Rules on a large scale.C.Canada must respect its tariff elimination commitments made under theCanada-United States Free Trade Agreement11.Contrary to the Respondent's allegation at paragraphs 52 to 55 of its Response,Canada is still bound, on the whole, by its tariff elimination commitmentspursuant to the Canada-United States Free Trade Agreement ("CUSFTA"),including the acceleration of tariff elimination implemented by Orders-in-Council.These commitments cover numerous listed goods, including hockey gloves likethose at issue.12.Although the operation of CUSFTA is currently suspended while the NorthAmerican Free Trade Agreement ("NAFTA") is in force, NAFTA incorporatesthe tariff elimination commitments from CUSFTA, save for specific exceptions.Therefore, the commitments made pursuant to CUSFTA, including thoseimplemented by Orders-in-Council, continue to apply to most traded goodsbetween Canada and the United States under NAFTA. 77Paragraph 2 of Article 302 of NAFTA provides that "[e]xcept as otherwise provided in thisAgreement, each Party shall progressively eliminate its customs duties on originating goods inaccordance with its Schedule to Annex 302.2". Paragraph 4 of Annex 302.2 ofNAFTA provides that,for goods imported from the United States, "Canada shall apply a rate of customs duty no higher thanthe rate applicable under the staging category set out for an item in Annex 40 1.2, as amended, of theCanada-United States Free Trade Agreement which Annex is· hereby incorporated into· and made apart of this Agreement[ . ]". The full text ofNAFTA is reproduced on the web site ofthe nt.
0513.Compliance with the acceleration of tariff elimination commitments implementedby Orders-in-Council pursuant to CUSFTA is but one illustration of Canada'sinternational trade obligations put at risk by Igloo Vikski. This risk will continueto exist under Canada's other free trade agreements currently in force and themultilateral General Agreement on Tariffs and Trade, 1994.'ALL OF WHICH IS RESPECTFULLY SUBMITTED.Department of Justice Canada284 Wellington Street, TSA-6Ottawa, Ontario KIA OH8Per: Luc VaillancourtTel.: 613-946-3837Fax: 613-946-2777Email: luc.vaillancourt@justice.gc.caCounsel for the ApplicantAttorney General of Canada
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06CANADACON SO LID ATIONCODIFICATIONCustoms ActLoi sur les douanesR.S.C. 1985, c. I (2nd Supp.)S.R.C. 1985, ch. 1 (2' suppl.).NOTE[1986. c. I, assented to 13th Februmy, 1986]NOTE[ 1986, ch. I, sanctionm! le 13 jevrier /986]Current to February 4, 2015Ajour au 4 fevrier 2015Last amended on January 1, 2015Derniere modification le l janvier 2015Published by the Minister of Justice at the following address:http://laws-Jois.justice.gc.caPublie par le ministre de Ia Justice a l'adresse suivante:http://lois-laws.justice.gc.ca
07Publishedconsolidation isevidenceInconsislcnciesin ActsOFFICIAL STATUSOF CONSOLIDATIONSCARACTERE OFFICIELDES CODJFICA TIONSSubsections 31 (1) and (2) of the LegislationRevision and Consolidation Act, in force onJune I, 2009, provide as follows:Les paragraphes 31 (1) et (2) de Ia Loi sur Iarevision et Ia cod[ficalion des textes tegislatifs,en vigueur le I er juin 2009, prevoient ce quisuit:31. (I) Every copy of a consolidated statute orconsolidated regulation published by the Ministerunder this Act in either print or electronic form is evidence of that statute or regulation and of its contentsand every copy purporting to be published by theMinister is deemed to be so published, unless thecontrary is shown.31. ( l) Tout excmplaire d'une loi codifiee ou d'unreglement codifie, publie par le ministre en vertu deIa presente loi sur support papier ou sur support electronique, fait foi de certe loi ou de ce reglement et deson contemt. Tout exemplaire donne comme publicpar le ministre est repute avoir ete ainsi publie, saufpreuve contraire.(2) In the event of an inconsistency between aconsolidated statute published by the Minister underthis Act and the original statute or a subsequentamendment as certified by the Clerk of the Parliaments under the Publication of Statutes Act, the original statute or amendment prevails to the extent ofthe inconsistency.(2) Les dispositions de Ia loi d'origine avec sesrnodilications subsequentes par le greffier des Parlements en vertu de Ia Loi sur Ia publication des loisl'empotient sur les dispositions incompatibles de Ialoi codifiee publiee par le ministre en vertu de Ia presente loi.NOTENOTEThis consolidation is current to February 4, 2015.The last amendments came into force on January I, 2015. Any amendments that were not inforce as of February 4, 2015 are set out at the end ofthis document under the heading "Amendments Notin Force".Cette codification est a jour au 4 1evrier 2015. Lesdernieres modifications sont entrees en vigueurle I janvier 2015. Toutes modifications qui n'etaientpas en vigueur au 4 fevrier 2015 sont enoncees a Iafin de ce document sous le titre « Modifications nonen vigueur .Codificationscomme Clementde preuveIncompatibilitC-lois
08Customs-- Februmy 4, 2015Appeals and ReferencesAppels et recours67. (1) A person -aggrieved -by a decision ofthe President made under section 60 or 61 mayappeal from the decision to the Canadian International Trade Tribunal by filing a notice of appeal in writing with the President and the Canadian fntemational Trade Tribunal within ninetydays after the time notice of the decision wasgiven.-61. (1) Toute personne- qui s'estime -leseepar une decision du president rendue conformement aux articles 60 ou 61 peut en interjeter appel devant le Tribunal canadien du commerceexterieur en deposant par ecrit un avis d'appelaupres du president et du Tribunal dans lesquatre-vingt-dix jours suivant Ia notification deI'avis de decision.Publication ofnotice of appeal(2) Before making a decision under this section, the Canadian International Trade Tribunalshall provide for a hearing and shall publish anotice thereof in the Canada Gazette at leasttwenty-one days prior to the day of the hearing,and any person who, on or before the day of thehearing, enters an appearance with the Canadian International Trade Tribunal may be heardon the appeal.(2) Avant de se prononcer sur l'appel prevupar le present article, le Tribunal canadien ducommerce exterieur tient une audience sur preavis d'au moins vingt et un jourspublie dans IaGazette du Canada, et toute personne peut etreentendue a l'appel si, au plus tard le jour de!'audience, elle a remis un acte de comparutionau Tribunal.Publication de!'avis d'appelJudicial review(3) On an appeal under subsection (1 ), theCanadian International Trade Tribunal maymake such order, finding or declaration as thenature of the matter may require, and an order,finding or declaration made under this sectionis not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealtwith except to the extent and in the manner provided by section 68.(3) Le Tribunal canadien du commerce exterieur peut statuer sur l'appel prevu au paragraphe (l ), selon Ia nature de I' espece, par ordonnance, constatation ou declaration, celles-cin'etant susceptibles de recours, de restriction,d'interdiction, d'annulation, de rejet ou de touteautre forme d'intervention qtw dans Ia mesureet selon les modalites prevues a !'article 68.RecoursjudiciaireAppeal to the ·CanadianlntcntationalTrade Tribtuml." ppel devant lcTribunalcanadien ducommercecxtCrieurL.R. ( 1985), ch. I (2" suppl.), art. 67, ch. 4 7 (4' suppl.), art.52; !997, ch. 36, art. 169; 1999, ch. 17, art. 127; 2001, ch.25, art. 48(F); 2005, ch. 38, art. 85; 2014, ch. 20. art. 446.R.S., 1985, c. I (2nd Supp.), s. 67, c. 47 (4th Supp.), s. 52;1997, c. 36, s. 169; 1999, c. 17. s. 127; 2001, c. 25, s.48(F);2005,c.38,s.85;2014,c.20,s.446.Extension oftime to appeal67.1 (1) If no notice of appeal has beenfiled within the time set out in section 67, a person may make an application to the CanadianInternational Trade Tribunal for an order extending the time within which a notice of appeal may be filed, and the Tribunal may makean order extending the time for appealing andmay impose any tem1s that it considers just.67.1 ( 1) La personne qui n' a pas interjeteappel dans le delai prevu a!'article 67 peut presenter au Tribunal canadien du commerce exterieur une demande de prorogation du delai pourinte1:jeter appel. Le tribunal peut faire droit a Iademande et imposer les conditions qu'il estimejustes.Prorogation dudelai d'appelReasons(2) The application must set out the reasonswhy the notice of appeal was not filed on time.(2) La demande de prorogation enonce Iesraisons pour Iesquelles !'avis d'appel n'a ·pasete depose dans le delai prevu.Motifs de IndemandeHow applicationmade(3) The application must be made by filingwith the President and the Canadian lntenmtional Trade Tribunal the application accompanied by the notice of appeal.(3) La demande de prorogation se fait pardepot, aupres du president et du Tribunal canadien du commerce exterieur, de Ia demande etde !'avis d'appel.ModalitcsConditions for(4) No order may be made under this sectionunless(4) II n'est fait droit a Ia demande de prorogation que si les conditions suivantes sontreunies:grantingapplication(a) the application is made within one yearafter the expiry of the time set out in section67;and78Conditiqnsd accer}wtion dt!Ia denltmde
09Douanes --- 4 fevrier 2015(b) the person makingdemonstrates thattheapplicationa) Ia demande est presentee dans l'anneesuivant !'expiration du delai d'app.el prevtt aI' article 67;(i) within the time set out in section 67 forappealing, the person was unable to act orto give a mandate to act in th'e person'sname or the person had a bona fide intention to appeal,b) !'auteur de Ia demande etablit ce qui suit:(i) au cours du delai d'appel prevu a !'article 67, il n'a pu ni agir ni mandater quelqu'un pour agir en son nom, ou il avait veritablement !'intention d'inte1jeter appel,(ii) it would be just and equitable to grantthe application;(ii) il serait juste et equitable de faire droita Ia demande,(iii) the application was made as soon ascircumstances permitted, and(iii) Ia demande a ete presentee des quepossible,(iv) there are reasonable grounds for theappeal.(iv) l'appel est fonde sur des motifs raisonnables.2001,c.25,s.49;2005,c. 38,s.85;2014,c. 20,s.446.2001, ch. 25, art. 49; 2005, ch. 38, art. 85; 2014, ch. 20, art.446.Appeal toFederal Court68. (1) La decision sur l'appel prevu a I' article 67 est, dans les quatre-vingt-dix jours suivant Ia date ou elle est rendue, susceptible derecours devant Ia Cour d'appel federale sur toutpoint de droit, de Ia part de toute partie a l'appel, a savoir :68. (1) Any of the parties to an appeal under section 67, namely,(a) the person who appealed,(b) the President, or(c) any person who entered an appearance inaccordance with subsection 67(2),a) l'appelant;may, within ninety days after the date a decision is made under section 67, appeal therefromto the Federal Court of Appeal on any questionof law.Disposition ofappealRefund pendingappealRecours devantIa Cour d'appelfcderaleb) le president;c) quiconque a remis l'acte de comparutionvise au paragraphe 67(2).(2) The Federal Court of Appeal may dispose of an appeal by making such order or finding as the nature of the matter may require orby referring the matter back to the Canadian International Trade Tribunal for re-hearing.(2) LaCour d'appel federale peut statuer surle recours, scion Ia nature de l'espece, par ordonnance ou constatation, ou renvoyer !'affaireau Tribunal canadien du commerce exterieurpour une nouvelle audience.R.S., 1985, c. 1 {2nd Supp.), s. 68, c. 47 (4th Supp.), s. 52;1995, c. 41, s. 20; 1999, c. 17, s. 127; 2005, c. 38, s. 85.L.R. (1985), ch. 1 (2' suppl.), art. 68, ch. 47 (4' suppl.), art.52; 1995, ch. 41, art. 20; 1999, ch. 17, art. 127; 2005, ch.38, art. 85.69. (1) Where an appeal is taken under section 67 or 68 in respect of goods and the personwho appeals has paid any amount as duties andinterest in respect of the goods, the personshall, on giving security satisfactory to theMinister in respect of the unpaid portion of theduties and interest owing in respect of thegoods and the whole or any portion of theamount paid as duties and interest (other thaninterest that was paid by reason of duties notbeing paid in accordance with subsection 32(5)or section 33) in respect of the goods, be givena refund of the whole or any portion of the69. (I) La personne qui interjette appel, envertu des articles 67 ou 68, d'une decision portant sur des marchandises, apres avoir verseune somme a titre de droits et d'interets surcelles-ci, et qui donne Ia garantie, jugee satisfaisante par le ministre, du versement de !a partie impayee des droits et interets dus sur lesmarchandises et de tout ou partie de Ia sommeversee a titre de droits et d'interets (sauf les interets payes en raison du non-paiement dedroits dans le delai prevu au paragraphe 32(5)ou a !'article 33) sur les marchandises, est remboursee de tout ou partie de Ia somme verseepour laquelle Ia garantie a ete donnee.79Issue du recoursRetubourscmcnten cas d'appel
101Compendium of ClassificationOpinionsHARMONIZED COMMODITY DESCRIPTION AND CODING SYSTEMTHIRD EDITION (2012)as amended by Supplement No. 1, June 2012; Supplement No.2, December 2012; Supplement No.3, June 2013Supplement No. 4, December 2013.The Customs Co-operation Council *(1) (C. C. C.) was established by a Convention signed inBrussels on 15th December 1950.Under the terms ofthat Convention, thefunctions of the Council are:(a) To study all questions relating to co-operation in customs matters.(b) To examine the technical aspects, as well as the economic factors related thereto, ofcustomssystems with a view to proposing to its Members practical means ofattaining the highestpossible degree of harmony and uniformity.(c) To prepare draft Conventions and amendments to Conventions and to recommend theiradoption by interested Governments.(d) To make recommendations to ensure the uniform interpretation and application of theConventions concluded as a result of its work as well as those concerning the Nomenclaturefor the Classification of Goods in Customs Tartlfs and the Valuation o.fGoods.for CustomsPurposes and, to this end, to perform such functions as may be expressly assigned to it inthose Conventions in accordance with the provisions thereof(e) To make recommendations, in a conciliatory capacity, for the settlement ofdisputesconcerning the interpretation or application ofthe Conventions referred to in paragraph (d)above.(f) To ensure the circulation of information regarding customs regulations and procedures.(g) On its own initiative or on request, to fitrnish to interested Governments information oradvice on customs matters within the general purposes of the present Convention and toVirtual Professional Library- February 2015
112make recommendations thereon.(h) To co-operate with other inter-governmental organisations as regards matters within itscompetence.The Council possesses juridical personality.INTRODUCTIONThis Compendium consists of a list, set out in the order of the headings and subheadings of theHarmonized Commodity Description and Coding System (Hannonized System), of theClassification Opinions adopted by the Customs Co-operation Council."Pictures, drawings, or photographs in this Compendium are provided for illustrative purposesonly."Within any one Harmonized System heading or subheading, the Classification Opinions arelisted in chronological order of their adoption by the Council.Abbreviations :In addition to the abbreviations used in the Explanatory Notes to the Harmonized System (seepage II ofVolume 1), the following are used:Ch.ChapterGIRGeneral Rules for the Interpretation of the Harmonized System (General Interpretative Rules)hhourHPhorse powerIUInternational UnitsVirlual Professional Library- February 2015
123MmolarPVCpoly( vinyl chloride)Sect.SectionVirlual Professional Library- February 2015
131-190220.Preparatiooconsistingofpasta stuffed with shrimps (wontons) and soupconcentrate. The preparation is frozen and put up in a plastic bowl forretail sale. Before consumption, after adding water, it has to be re-heatedm a m1crowave oven.Application of GIRs 1 and 6.Adoption : 20122.Set consisting of pasta stuffed with shrimps (wontons) and a sachet ofsoup in powder fonn. The set is frozen and put up in a paper container forretail sale. Before consumption, after mixing the soup powder with water,the wantons have to be cooked in the soup before serving.Application of GIRs 1, 2 (b), 3 (b) and 6.Adoption : 2012Virtual Professional Library- February 2015
1412193.90-1.' Trasi' or«Btachan ',used exclusively for seasoning certain orientaldishes, obtained from fish and cmstaceans (singly or intermixed), put upas a paste which, because of the degree of decomposition which occursduring manufacture, has lost the character of products of headings 16.04and 16.05.Adoption : 19602.Composite flavourings, being mixtures, standardized to a constantflavouring power, of:(i)a total extract of a spice of Ch. 9 or of another aromatic vegetablesubstance (e.g., of heading 07.12 or Ch. 12), and(ii)a base appropriate to the end use (salt, glucose, cereal flour,powdered msk, etc.),used, like spices or condiments, to enhance the taste of food preparations.Adoption: 19683.Mint sauce, in the form of a dark green thick suspension containing asubstantial amount of finely chopped mint leaves, composed ofreconstituted mint, vinegar, sugar, salt, stabiliser (xanthan gum), copperchlorophyllin, riboflavin (colouring) and water. It is put up in glasscontainers and is recommended to be served with lamb or vegetables, aspresented or after dilution with the addition of vinegar and sugar.Adoption : 19994.Oriental sweet and sour sauce, in the form of a reddish suspensioncontaining visible pieces (1 to 2 em in length and 0.5 to 1 em in width) ofvegetables (about 26%: red peppers, onion, carrots and green peppers)and fruit (about 7%: pineapple), sugar, vinegar, tomato puree, modifiedstarch, white wine, salt, herbs and spices (including garlic and ginger), .stabiliser (xanthan gum), soy sauce and water. It is put up in glasscontainers (e.g., 525 g) and is recommended to be added to strips ofcooked chicken and heated together with the chicken.Application of GIR 1.Virtual Professional Ubrary- February 2015
152Adoption : 20005.A composite good consisting of a selection of spices, seeds, herbs, fruit,salt and seasonings, put up in hourglass-shaped glass bottles, eachcontaining two different products. The bottles are presented in a speciallydesigned frame of metal. Each of the products making up the contents of aglass bottle is layered so that the bottom product cannot be accessedwithout first removing the top product and does not combine with theother product, either due to the hourglass shape of the bottles, whichprevents the products from mixing, or because of the size of the particlesof some products, such as whole bay leaves or cinnamon bundles. Theproducts presented in each separate bottle are respectively composed of thefollowing:rosemary and a seasoning composed of dry herb resemblingparsley, sesame seeds and crushed chilli pepper;black pepper corns and crushed chilli pepper;sliced dried apples and bundles of cinnamon;whole bay leaves and a seasoning composed of sesame seeds,mustard seeds and crushed chilli pepper;sea salt (in large grains) and a seasoning composed of ground black.pepper and salt (in regular crystals);dry broken onion and cumin seeds;whole chilli pepper and coriander seeds;anise seeds and a seasoning composed of ground paprika with salt.Application ofGIRs 1, 2 (b), 3 (b) and 6.Virtual Professional Library- February 2015
162209.001.- A selection ofvegetable oil, vinegar-and an oil and vinegarcombination, each with added ingredients, in separate hourglass-shapedglass bottles, presented together on a specially designed frame of metal (astand) and put up in a set for retail sale. Each bottle is a composite goodand contains one of the following three product combinations :- "Canola" oH (low erucic acid rape oil), chilli pepper and black pepper;- "Canola" oil, balsamic vinegar, white vinegar and rosemary;-white vinegar, chilli pepper, rosemary, apricots, salt, anti-oxidants andpreservatives.Application of GIRs 1, 3 (c) and 6.Adoption : 2007Virtual Professional Ubrary -February 2015
1711.Rreparation containing, besides numerous other secondary constituents,sodium pyrophosphate and triphosphate, an optical bleach, and a verysmall quantity of an anionic surface-active agent, for use in themanufacture of a washing pteparation, by adding, e.g., detetgents.Adoption : 1969 19942.Combined emulsifier and stabiliser in the f01m of a powder, consistingmainly of a mixture of mono-, di- and tri-, fatty acid esters of glycerol (thetriglyceride content of which is a residue of the manufactming process),sodium carboxymethylcellulose, guar gum, carrageenan, sodium alginateand locust bean gum, intended to be added in small proportions (less than1 %) to ice cream and soft ice to improve the texture and consistency.Adoption : 1992 19943.Antibiotic concentrate in the form of a white, micronised powder,containing nisin (an antibiotic) (approximately 2.3 %), 74% sodiumchloride and 17% milk proteins (a residue from the manufacturing processof nisin), used in food manufacture to prevent the growth of bacteria.Adoption : 1992 19944.Lipstick base not containing colouring matter or perfume, consistingof a homogenised mixture of certain ingredients, intended to be used, afterthe addition of colouring matter and perfume, for moulding into lipsticks.Adoption : 1992 19945.Synthetic sodium aluminosilicates crystalline, whether or not having aconstant ratio of elements, but containing binders.Adoption : 19956.Synthetic calcium silicates, amorphous, having a random structurecontaining varying elemental ratios of calcium and silicon and whosecomposition cannot be defined by a constant ratio of elements.Vittua/ Professional Libraiy
Harmonized System ("Rules") and supporting tools like the Explanatory Notes to the Harmonized Commodity Description and Coding System ("Explanatory Notes") and the Compendium of Classification Opinions to the Harmonized Commodity Description and Coding System ("WCO's Opinions"). 8. While the Rules are legally binding in Canada, the Explanatory .
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budget process, and · advocating for a review of CAS's structure and mandate. CAS was established in 2003 to provide administrative services to the Federal Court, the Federal Court of Appeal, the Court Martial Appeal Court of Canada and the Tax Court of Canada.1 In the intervening period, the needs of those courts have continued to evolve.
court assignments, pooling, authorization of leave, and efficient service to the Court and litigants. Each official court reporter in this district shall prepare and submit to the Court Operations Supervisor the quarterly report AO 40A, Attendance and Transcripts of U.S. Court Reporters, listing hours and days in court and any transcript backlog.
Accreditation Programme for Nursing and Midwifery . Date of submission of report to Bangladesh Nursing and Midwifery Council_ 2) The Review Team During the site visit, the review team members validate the self-assessment for each of the criteria. . as per DGNM guideline. Yes ⃝No
Akuntansi manajemen mempunyai peranan besar dalam perusahaan, yaitu membantu pihak pihak internal (direktur utama dan masing masing tingkatan manajer dalam setiap unit/departemen) dalam pengambilan keputusan. Oleh karena itu, akuntansi manajemen yang akan kita pelajari dalam buku ini akan membahas hal hal sebagai berikut: 1. Konsep dan fungsi biaya Pihak manajemen dapat memahami berbagai .
