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A-709-80
Deputy Minister of National Revenue for Customs and Excise (Appellant)
v.
Trane Company of Canada, Limited (Respondent)
Court of Appeal, Urie and Le Dain JJ. and Kerr D.J.—Ottawa, June 3 and 30, 1981.
Anti-dumping — Appeal from Tariff Board's decision allowing an appeal from a final determination of dumping by the Deputy Minister — Anti-dumping Tribunal made a find ing of material injury caused by the dumping of integral horsepower induction motors — Statement of reasons defined the class of goods in question and excluded two digit frame size motors from the preliminary determination of dumping — Deputy Minister levied anti-dumping duty in respect of two digit frame size motors — Tariff Board held that as the final determination of dumping applied to the goods described in the Tribunal's order, it did not apply to two digit frame size motors — Whether the reasons of the Tribunal may properly be referred to in order to interpret the scope of the formal finding — Whether the Tribunal made a finding of material injury with respect to two digit frame size motors — Appeal is dismissed — Anti-dumping Act, R.S.C. 1970, c. A-I5, ss. 3, 4, 17, 19, 20.
Appeal from a decision of the Tariff Board which allowed an appeal from a final determination of dumping by the Deputy Minister. The Deputy Minister made a preliminary determina tion of dumping of integral horsepower induction motors. The Anti-dumping Tribunal found that the dumping was causing injury to the production in Canada of like goods. In its state ment of reasons, the Tribunal defined the class of goods in question and concluded that the preliminary determination of dumping did not apply to two digit frame size motors. The Deputy Minister then made a final determination of dumping and assessed and levied anti-dumping duty in respect of two digit frame size motors. The respondent appealed to the Tariff Board which found that the final determination of dumping and the anti-dumping duty did not apply to two digit frame size motors. The Tariff Board held that as the final determination of dumping applied to the goods described in the Tribunal's order, it did not apply to two digit frame size motors. The appellant submits that the statement of reasons forms no part of the order or finding which the Tribunal is required to make and may not properly be referred to in order to interpret the finding. The issues are whether the reasons of the Tribunal may properly be referred to in order to interpret the scope of its formal finding and whether the Tribunal made a finding of material injury with respect to two digit frame size motors.
Held, the appeal is dismissed. There is not a clearly estab lished principle that the reasons for decision may not be
referred to in order to clarify the terms of a formal decision, the precise application of which is not, as a matter of fact, clear on its face. As appears from the record in this case it is not clear whether the words "integral horsepower induction motors ..." in the finding of the Tribunal apply to two digit, as well as to three digit, frame size motors. In these circumstances it is permissible to refer to the reasons of the Tribunal to determine, if possible, the application that was intended by the Tribunal. It is an unavoidable conclusion from the Tribunal's reasons for decision that it did not intend to, and did not in fact, make a finding of material injury with respect to two digit frame size motors. The reasons make it quite clear that in the opinion of the Tribunal the words "integral horsepower" do not include two digit frame size motors. Nothing in the reasons read as a whole suggests that the Tribunal forgot or changed the view which it had earlier expressed when it came to make its finding of material injury.
Mitsui and Co. Ltd. v. Buchanan [1972] F.C. 944, referred to. Dryden House Sales Ltd. v. Anti-dumping Tribunal [1980] 1 F.C. 639, referred to. Thompson and Taylor v. Ross [1943] N.Z.L.R. 712, referred to. Re Bullen (No. 2) (1973) 29 D.L.R. (3d) 257, referred to. The Quebec, Jacques-Cartier Electric Co. v. The King (1915) 51 S.C.R. 594, discussed. The Canadian Pacific Railway Co. v. Blain (1905) 36 S.C.R. 159, discussed. Marginson v. Blackburn Borough Council [1939] 2 K.B. 426, dis cussed. Patchett v. Sterling Engineering Coy., Limited (1954) 71 R.P.C. 61, reversed sub. nom. Sterling Engi neering Co. Ld. v. Patchett [1955] A.C. 534, discussed. Gordon v. Gonda [1955] 2 All E.R. 762, discussed.
APPEAL. COUNSEL:
E. R. Sojonky for appellant.
A. de Lotbinière Panet, Q.C. and G. A. Jame- son for respondent.
John M. Coyne, Q.C. and Penny S. Bonner for intervenant Electrical and Electronic Manufacturers Association of Canada.
SOLICITORS:
Deputy Attorney General of Canada for appellant.
Perley-Robertson, Panet, Hill & McDougall, Ottawa, for respondent.
Herridge, Tolmie, Ottawa, for intervenant Electrical and Electronic Manufacturers Association of Canada.
The following are the reasons for judgment rendered in English by
LE DAIN J.: This is an appeal, pursuant to section 20 of the Anti-dumping Act, R.S.C. 1970, c. A-15, from a decision of the Tariff Board which allowed an appeal, pursuant to section 19 of the Act, from a final determination of dumping made by the appellant, the Deputy Minister of National Revenue for Customs and Excise, in respect of goods described as follows:
integral horsepower induction motors, one horsepower (1 h.p.) to two hundred horsepower (200 h.p.) inclusive, excluding vertical-shaft pump motors generally referred to as vertical P-base or vertical P-flange motors, originating in or exported from the United States of America, excluding:
1) single phase motors;
2) submersible pump motors for use in oil and water wells;
3) arbor saw motors; and
4) integral induction motors for use as replacement parts in
i) absorption cold generator pumps manufactured by The Trane Company,
ii) Centravac Chillers manufactured by The Trane Com pany, and
iii) semi-hermetic compressors and hermetic compressors manufactured by The Trane Company,
The Tariff Board held that the final determina tion of dumping and the resulting anti-dumping duty levied pursuant to sections 3 and 4 of the Act did not apply to induction motors known in the industry as "two digit frame size motors". The appellant contends that the Board erred in law. The issue turns on the reasons for decision of the Anti-dumping Tribunal, as distinct from the terms of its formal finding, and the relationship under the Act, in so far as the description of the goods is concerned, of the preliminary determination of dumping made by the appellant, the inquiry and finding of material injury by the Tribunal, and the final determination of dumping.
On April 6, 1978, pursuant to subsection 13(1) of the Act, the Deputy Minister of National Reve nue for Customs and Excise caused an investiga tion to be initiated respecting the dumping into Canada of "integral horsepower induction motors,
one horsepower (1 h.p.) to two hundred horsepow er (200 h.p.) inclusive, ... originating in or export ed from the United States of America." On Octo- ber 10, 1978 the Deputy Minister made a preliminary determination of dumping, pursuant to section 14 of the Act, respecting goods described as "integral horsepower induction motors, one horsepower (1 h.p.) to two hundred horsepower (200 h.p.) inclusive, excluding vertical- shaft pump motors generally referred to as vertical P-base or vertical P-flange motors, originating in or exported from the United States of America". Following that decision an inquiry was conducted by the Anti-dumping Tribunal pursuant to subsec tion 16(1) of the Act, and on January 9, 1979 the following "Finding" was made by the Tribunal:
The Anti-dumping Tribunal, having conducted an inquiry under the provisions of subsection (1) of section 16 of the Anti-dumping Act, consequent upon the issue by the Deputy Minister of National Revenue, Customs and Excise of a prelim inary determination of dumping dated October 10, 1978 respecting the dumping into Canada of integral horsepower induction motors, one horsepower (I h.p.) to two hundred horsepower (200 h.p.) inclusive, excluding vertical-shaft pump motors generally referred to as vertical P-base or vertical P-flange motors, originating in or exported from the United States of America, finds, pursuant to subsection (3) of section 16 of the Act, that the dumping of the above-mentioned goods, excluding:
1) single phase motors;
2) submersible pump motors for use in oil and water wells;
3) arbor saw motors; and
4) integral induction motors for use as replacement parts in
i) absorption cold generator pumps manufactured by The Trane Company,
ii) Centravac Chillers manufactured by the Trane Com pany, and
iii) semi-hermetic compressors and hermetic compressors manufactured by The Trane Company,
has caused, is causing, and is likely to cause material injury to the production in Canada of like goods.
The "Statement of Reasons" which accom panied the "Finding" of the Tribunal contained the following discussion at pages 5 and 6 of the meaning of the words "integral horsepower" in which the Tribunal concluded that the preliminary determination of dumping did not apply to two digit frame size motors:
Evidence was adduced early in the proceedings concerning the significance of the words "integral horsepower" used in the Deputy Minister's preliminary determination. One interpreta tion, based on the usual meaning of the word "integral", and
supported by EEMAC, was that the preliminary determination applied to motors of one horsepower or more. If this interpreta tion is correct, inclusion of the words "integral horsepower" is unnecessary in view of the subsequent more precise specifica tion, that the motors in question are "one horsepower (1 h.p.) to two hundred horsepower (200 h.p.) inclusive".
Accordingly, the Tribunal looked for an interpretation which, avoiding such redundancy, would represent a positive and relevant contribution to the definition of the class of goods in question. It did not have far to search, as there was ample evidence to demonstrate that the terms "integral" and "frac- tional" are in widespread use in the industry to distinguish between classes of induction motors on a basis other than their precise horsepower.
The technical standards of the industry in North America are established mainly by NEMA (National Electrical Manu facturers Association), an American association whose stand ards are, with few exceptions, adopted by EEMAC. NEMA has issued formal definitions for induction motors, which have been accepted by EEMAC and are reflected in the price lists and promotional literature of some EEMAC members, relating the terms "integral" and "fractional" to frame size identifica tion. Under these definitions, "integral horsepower" motors have frames identified by three digit numbers while "fractional horsepower" motors have two digit frame numbers. Perhaps at one time, three digit frames were used only for motors of one horsepower and above, and two digit frames only for those below one horsepower; this would explain how the present usage developed. But if this was once the case, it is certainly not so today; in fact "fractional horsepower" motors (in two digit frames) may have ratings as high as five horsepower while there are "integral horsepower" motors (in three digit frames) having ratings less than one horsepower.
In light of the foregoing, the Tribunal is satisfied that the preliminary determination of dumping applies to induction motors having power ratings in the range of one to two hundred horsepower and constructed in three digit frames. It does not apply to motors with two digit frames ("fractional horsepower" motors), even if their power ratings are in the one to two hundred horsepower range, or to motors with three digit frames ("integral horsepower" motors) of power ratings less than one horsepower. In addition, of course, there is the specific exclu sion of "vertical-shaft pump motors generally referred to as vertical P-base or vertical P-flange motors".
Following the decision of the Tribunal the Department sent questionnaires to importers, including the respondent, to enable the appellant to make the final determination of dumping required by subsection 17(1) of the Act as follows:
17. (1) Subject to subsection (1.1), the Deputy Minister, upon receipt of an order or finding of the Tribunal, shall make a final determination of dumping in the case of any goods described in the said order or finding that were entered into Canada before the order or finding of the Tribunal,
(a) by determining whether the goods are goods described in the order or finding of the Tribunal, and
(b) by appraising the normal value and export price of the goods,
and subject to subsection 18(4) and subsection 19(1), such decision is final and conclusive.
The questionnaire, enclosed in a letter of Janu- ary 24, 1979, after setting out the description of the goods in the terms of the "Finding" of the Anti-dumping Tribunal, stated:
This definition does not apply to motors with two digit frames ("fractional horsepower" motors), even if their power ratings are in the one to two hundred horsepower range, or to motors with three digit frames ("integral horsepower" motors) of power ratings less than one horsepower.
On February 23, 1979 the Department further advised importers as follows:
This refers to our letter and the attached questionnaire in re integral induction motors. This is to inform you that two digit three phase motors are now considered to be within the scope of this review and are therefore subject to final determination.
In a letter dated March 13, 1979 to the respond ent the Department explained its position as follows:
This refers to our telephone conversation of March 7, 1979, at which time we discussed the Department's interpretation of the Anti-dumping Tribunal injury finding of January 9, 1979, as it relates to the two digit, three phase, one to two hundred horsepower integral induction motors.
After a careful review of representations made on behalf of the complainant and of a number of importers, as well as a review of the legal implications, the Department is of the opinion that the Finding applies to all induction motors in the range one to two hundred horsepower, regardless of frame size.
This opinion is based on subsection 16(3) of the Anti-dump ing Act which limits the authority of the Tribunal to making an order or finding in respect of the goods to which the prelim inary determination applies, not to the goods to which, in its opinion, the preliminary determination applies. Its finding need not, however, apply to all these goods; it may not find injury with respect to all of them.
The investigation which revealed the existence of dumping of integral induction motors and, subsequently, led to a prelim-
inary determination of dumping covered all induction motors in the range one to two hundred horsepower, regardless of frame size.
Furthermore, the Tribunal did not specifically exclude 2- digit frame size, 3 phase, one to two hundred (1-200) horse power induction motors from its Finding as it did for single phase motors, submersible pump motors, arbor saw motors and integral induction motors used as replacement parts in Trane air conditioning equipment. As a result, the Department has concluded that these motors are not specifically excluded from the scope of the Finding and, consequently, are subject to the provisions of the Anti-dumping Act.
On June 20, 1979 the appellant made a final determination of dumping and notice of it was issued on July 3, 1979. An amended notice was given on July 10, 1979 correcting a clerical error in the description of the goods. The description of the goods in the final determination of dumping, as amended, which was quoted at the beginning of these reasons, was in exactly the same terms as the description in the "Finding" of the Anti-dumping Tribunal. Pursuant to the final determination of dumping the appellant assessed and levied anti- dumping duty in respect of two digit frame size motors. The respondent appealed to the Tariff Board pursuant to section 19 of the Act, subsec tions (1) and (3) of which are as follows:
19. (1) A person who deems himself aggrieved by a decision of the Deputy Minister made pursuant to subsection 17(1) or subsection 18(4) with respect to any goods may appeal from the decision to the Tariff Board by filing a notice of appeal in writing with the Deputy Minister and the Secretary of the Tariff Board within 60 days from the day on which the decision was made.
(3) On any appeal under subsection (1) the Tariff Board may make such order or finding as the nature of the matter may require and, without limiting the generality of the forego ing, may declare what duty is payable or that no duty is payable on the goods with respect to which the appeal was taken, and an order, finding or declaration of the Tariff Board is final and conclusive subject to further appeal as provided in section 20.
At the hearing before the Tariff Board evidence was adduced showing that the investigation ini tiated by the appellant had covered two digit frame size motors, that the respondent had import ed several of these motors during the provisional period, and that it had paid provisional duty in respect of them, although apparently with a claim for refund.
The conclusion of the Tariff Board that the final determination of dumping and the anti-dumping duty did not apply to two digit frame size motors, and the reasoning which led to it, are found in the following passages from the Board's decision ren dered on August 22, 1980:
The Anti-dumping Tribunal, as stated in its reasons, accept ed the definitions of the electrical industry for induction motors and concluded that the preliminary determination of dumping applied to three-digit frames and did not apply to motors with two-digit frames. Section 16(3) of the Anti-dumping Act pro vides that in addition to making an order or finding the Tribunal "shall declare to what goods or description of goods including, where applicable, from what supplier and from what country of export, the order or finding applies." Whether or not the Tribunal erred in applying the industry definition, rather than returning to the respondent for a more precise description of the goods, as suggested by counsel for the intervenant, is not a matter for the Board to consider. What is relevant to this appeal is that the Tribunal decided to include only three-digit frame size motors in its investigation and in its finding. As the final determination of dumping applies to the goods described in the Tribunal's order or finding, it therefore does not apply to two-digit frame size motors.
The Board therefore declares that the anti-dumping duty, levied in accordance with the respondent's final determination of dumping of June 20, 1979, is applicable to the integral horsepower induction motors having frames identified by three- digit numbers which were imported into Canada by the appel lant between October 10, 1978 and January 9, 1979; and that the anti-dumping duty is not applicable to induction motors having frames identified by two-digit numbers, imported by the appellant during the same period.
The Deputy Minister of National Revenue for Customs and Excise appeals from this decision pursuant to section 20 of the Act, which is as follows:
20. (1) Any of the parties to an appeal under section 19, namely,
(a) the person who appealed,
(b) the Deputy Minister, or
(c) any person who entered an appearance in accordance with subsection 19(2), if he has a substantial interest in the appeal and has obtained leave from the Court or a judge thereof,
may, within 60 days from the making of an order or finding under subsection 19(3), appeal therefrom to the Federal Court of Canada upon any question of law.
(2) The Federal Court of Canada may dispose of an appeal by making such order or finding as the nature of the matter may require and, without limiting the generality of the forego ing, may
(a) declare what duty is payable or that no duty is payable on the goods with respect to which the appeal to the Tariff Board was taken; or
(b) refer the matter back to the Tariff Board for re-hearing.
(3) The provisions of section 48 of the Customs Act apply mutatis mutandis to any appeal taken under this section as if it were an appeal taken under section 48 of that Act.
The appellant is supported in the appeal by the Electrical and Electronic Manufacturers Associa tion of Canada, which represents manufacturers of induction motors in Canada. It filed the complaint which gave rise to the investigation initiated by the appellant, it participated in the inquiry by the Anti-dumping Tribunal (and is, incidentally, the Association referred to by the letters "EEMAC" in the reasons of the Tribunal quoted above), it appeared as an intervenant in the appeal before the Tariff Board, and it is, by virtue of that appearance and the terms of subsection 48(5) of the Customs Act referred to in subsection 20(3) of the Anti-dumping Act, a party in this appeal.
The issue in the appeal, as I see it, is whether the Anti-dumping Tribunal made a finding of material injury with respect to two digit frame size motors. If it did not do so a final determination of dumping could not be made and anti-dumping duty could not be levied with respect to such motors. That issue turns, however, on whether the reasons of the Tribunal may properly be referred to in order to interpret the scope of its formal finding, and if so, whether it is a necessary conclu sion from those reasons that the Tribunal did not make a finding of material injury with respect to two digit frame size motors.
It is clear from the terms of subsection 17(1) of the Act, which has been quoted above, that a final determination of dumping can only be made with respect to goods described in a finding of material injury by the Tribunal and from sections 3, 4 and 5 of the Act that anti-dumping duty may only be levied with respect to goods for which the Tribunal has made such a finding. It is sufficient to quote
section 4, which applies to duty levied in respect of goods on which provisional duty has been paid:
4. There shall be levied, collected and paid upon all dumped goods entered into Canada
(a) in respect of which the Tribunal has made an order or finding, after the entry of the goods, that the dumping of the goods or of goods of the same description
(i) has caused material injury to the production in Canada of like goods, or
(ii) would have caused material injury to such production except for the fact that provisional duty was applied in respect of the goods, and
(b) that were entered provisionally into Canada during the period commencing on the day that the Deputy Minister made a preliminary determination of dumping in respect of the goods or of goods of the same description and ending on the day the order or finding referred to in paragraph (a) was made by the Tribunal,
an anti-dumping duty in an amount equal to the margin of dumping of the entered goods but not exceeding the provisional duty, if any, payable in respect of the goods.
The appellant's contention, supported by counsel for EEMAC, is that the goods with respect to which the Tribunal has made a finding of material injury are to be determined from the description in its formal "Finding" and not from its "Statement of Reasons", which, in the submission of counsel, forms no part of the order or finding which the Tribunal is required by subsection 16(3) to make and may not properly be referred to in order to interpret the finding. Alternatively, counsel for the appellant and EEMAC contended that when the reasons of the Tribunal are read as a whole it is not a necessary conclusion from them that the Tribunal failed to make a finding of material injury with respect to two digit frame size motors.
In their submissions counsel for the appellant and EEMAC laid great stress on the contention that it was for the Deputy Minister to determine the class of goods to which an investigation, a preliminary determination of dumping and an inquiry by the Tribunal would apply, and that in so far as the Tribunal in its reasons purported to determine or define the class of goods to which its inquiry applied it exceeded its authority. From this it was argued that the expression of opinion in the Tribunal's reasons as to the motors to which the preliminary determination of dumping applied should be ignored, or alternatively, it should be
assumed that in making its inquiry and its finding of material injury the Tribunal did not exceed its authority by excluding two digit frame size motors, when it had no basis in the form of a clarification from the Deputy Minister for doing so.
It is clear that under sections 13 and 14 of the Act it is the Deputy Minister who is to determine the class of goods to which an investigation and preliminary determination of dumping shall apply, and this has been judicially observed on several occasions: Mitsui and Co. Ltd. v. Buchanan [ 1972] F.C. 944; Dryden House Sales Ltd. v. Anti-dumping Tribunal [1980] 1 F.C. 639. It is also clear from the terms of subsection 16(1) that the Tribunal is required to conduct an inquiry in respect of the goods to which the preliminary determination of dumping applies. In conducting its inquiry the Tribunal must ascertain the class of goods which is described by the preliminary deter mination of dumping, but, in the submission of counsel for the appellant and EEMAC, if there is any uncertainty or ambiguity as to what goods are contemplated it is to be resolved as a question of fact, and not of interpretation, by referring for clarification to the Deputy Minister as the only person who has the authority to determine the class of goods to which the preliminary determina tion of dumping applies.
Counsel were unable to cite any authority, and I have been unable to find any, as to whether the reasons of an administrative tribunal may be referred to in order to interpret the terms of its formal decision or order. I am far from certain how far the principles governing the interpretation of the formal judgments or orders of courts, in so far as they afford clear guidance, should be applied to an administrative decision, particularly where, as in the present case, it takes the form of a finding of fact expressed in technical or trade language.
The only apparently pertinent authority respect ing judgments of the courts to which we were referred by counsel is the judgment of the
Supreme Court of Canada in The Quebec, Jacques-Cartier Electric Company v. The King (1915) 51 S.C.R. 594, in which a majority of the Court held that on a question of costs the Regis trar should follow the directions in the Trial Judge's reasons in interpreting the award of costs in the formal judgment. Duff J. (as he then was), dissenting, held that the Registrar was bound to follow the terms of the formal judgment. I note that in an earlier decision of the Supreme Court in The Canadian Pacific Railway Company v. Blain (1905) 36 S.C.R. 159, there also appears to have been conflicting opinions as to whether a formal order of the Court should be construed in the light of the opinion on which it was based. Taschereau C.J. held that it should be so construed, although he also spoke of the Court's power to correct its order to conform with the opinion. Girouard J. expressed a contrary opinion, saying at pages 166- 167: "The reasons of judgment are mere opinions which may be considered as part of the judgment in so far as they disclose the grounds upon which it is rendered, but they cannot vary the text or dispositif of the formal judgment."
The right to consult the reasons of the Court to determine what has been decided by its formal judgment or order has also been considered in connection with the subject of res judicata. Here too there would appear to be some conflict or divergence, of opinion. See Spencer Bower and Turner, The Doctrine of Res Judicata, 2nd ed., 1969, pages 183 to 187 and cases cited there. In Marginson v. Blackburn Borough Council [1939] 2 K.B. 426, the Court of Appeal held that in considering a plea of res judicata the Court is entitled to look at the reasons for judgment, and this opinion has been followed by other courts: see Thompson and Taylor v. Ross [1943] N.Z.L.R. 712; Re Bullen (No. 2) (1973) 29 D.L.R. (3d) 257. In Patchett v. Sterling Engineering Coy., Limited (1954) 71 R.P.C. 61 (reversed on other grounds sub. nom. Sterling Engineering Co. Ld. v. Patchett [1955] A.C. 534), the Court of Appeal looked at reasons for judgment to determine a question of res judicata in what was admittedly an unusual
case, but in doing so Jenkins L.J. made the follow ing affirmation of general principle at page 73: "As a general rule, we believe it to be the case that in applying the principle of res judicata the Judge's reasons cannot be looked at for the pur pose of excluding from the scope of his formal order any matter which, according to the issues raised on the pleadings and the terms of the order itself, is included therein: (cf. In re Bank of Hin- dustan, China and Japan, Alison's case (1873) L.R., 9 Ch. 1, at p. 26)." This statement of principle is adopted as a statement of the law in Halsbury's Laws of England, 4th ed., vol. 16, para. 1527, page 1027. At the same place in note 6 the decision of the Court of Appeal in Gordon v. Gonda [1955] 2 All E.R. 762, is cited for the proposition that "If a declaration made in a judg ment is unambiguous regard cannot be had to the pleadings in the action or to the history of the case for the purpose of attributing another meaning to the declaration."
Having regard to this authority, there is not in my opinion a clearly established principle that the reasons for decision may not be referred to in order to clarify the terms of a formal decision the precise application of which is not, as a matter of fact, clear on its face. As appears from the record in this case it is not clear whether the words "integral horsepower induction motors, one horse power (1 h.p.) to two hundred horsepower (200 h.p.) inclusive" in the finding of the Tribunal apply to two digit, as well as three digit, frame size motors. In these circumstances it is permissible to refer to the reasons of the Tribunal to determine, if possible, the application that was intended by the Tribunal. Whether the Tribunal had the authority to determine the scope of its inquiry by purporting to define the class of goods described in the pre liminary determination of dumping is not in my opinion the issue in this appeal. The issue is wheth er, as a matter of fact, the Tribunal made a finding of material injury with respect to two digit frame size motors. If the Tribunal erred in exclud ing such motors from its inquiry and finding, the error might affect the validity of the Tribunal's decision, but that result would not create the find ing of material injury which is an essential condi tion of a final determination of dumping and a
levying of anti-dumping duty with respect to such motors.
In my opinion it is an unavoidable conclusion from the last paragraph quoted above from the Tribunal's reasons for decision that it did not intend to, and did not in fact, make a finding of material injury with respect to two digit frame size motors. This paragraph makes it quite clear that in the opinion of the Tribunal the words "integral horsepower" do not include two digit frame size motors. That the Tribunal considered such motors to be excluded by definition from the class of goods described in the preliminary determination of dumping is further emphasized by the reference in the last sentence of the paragraph to "the specific exclusion" of vertical P-base or vertical P-flange motors. Having adopted and clearly expressed this view of the meaning of the words "integral horsepower" in the description of the goods, the Tribunal would have been expressing a contradictory view if it had thereafter made an express exclusion of two digit frame size motors in its description of the goods. I can find nothing in the reasons read as a whole to suggest that the Tribunal forgot or changed the view which it had earlier expressed when it came to make its finding of material injury. I do not, for example, find such an indication in the references to two digit frame size motors when summarizing the submissions of counsel for importers at pages 8 and 9 of the reasons.
For these reasons I am of the opinion that the Tariff Board did not err in law and that according ly the appeal should be dismissed.
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URIE J.: I concur.
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KERR D.J.: I concur.
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