Because the ink is a consumable, it is not a part of a typewriter. Even if it could be considered a part of a typewriter, the ink is more specifically classified under tariff item 93213-1. The shorthand machine indelible ink is imported in small plastic bottles. Two or three drops of the ink are placed in the reservoir of the shorthand machine ink spool. From the reservoir, ink is transferred to the shorthand machine ribbon.
Ink is added as needed.
The appellant argues that the ink is an integral part of the shorthand machines. The machines will not operate without the indelible ink. The appellant also argues that the ink is not used with or for any other device. The respondent argued that just because an article is essential to the operation of a machine does not necessarily mean that it should be classified as part of that machine. As authority for these propositions, the respondent cited the Tariff Board case of Canadian Totalisator Company, a Division of General Instruments of Canada v. The Deputy Minister of National Revenue for Customs and Excise .