Collection search - GENERAL SUPPLY CO. OF CANADA LTD. APPEAL TO EXCHEQUER COURT FROM DECISION OF TARIFF BOARD IN APPEAL 269 REGARDING THE CLASSIFICATION OF THE POWER SHOVEL MODEL 45 - WHETHER IT SHOULD BE CLASSIFIED AS MACHINERY UNDER TARIFF ITEM 427 WHICH HAS A HIGHER DUTY OR UNDER TARIFF ITEMS 431 OR 438a. MEMORANDUM OF JANUARY 22, 1954 WITH ATTACHMENTS TITLED: CASES ON INTERPRETATION OF STATUTES, TEXT BOOK REFERENCES, PROVISO OF TARIFF ITEM 438a, AND, CASES REGARDING CLASSIFICATION OF IMPORTS BEFORE THE TARIFF BOARD. STATUTE: CUSTOMS TARIFF ACT RSC1927, C44, S2(r), S50(5) & ITEMS 427, 431 & 438a CUSTOMS TARIFF ACT RSC1927, C44, S2(r), S50(5) & ITEMS 427, 431 & 438a