ne peut se dissocier – English Translation – Keybot Dictionary

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La conclusion que «l’installation du treuil forme un seul et même ensemble qui comprend le moteur, l’appareillage de contrôle et les éléments mécaniques…» ne peut se dissocier de l’alinéa précédent de la décision qui expose sur quelle base cette conclusion a été fondée, savoir, non pas que les moteurs sont vraiment des éléments des treuils mais qu’il faut les considérer comme tels pour des raisons de tarif douanier.
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This is not a question of fact but a question of law. The facts were that the motors and controls were, as the Board says, parts of an original installation ordered from one company and designed as a unit to perform one function. The question of law is whether on those facts, the motors should be regarded for customs classification, as parts of the winches rather than as motors. They obviously were not physically part of the winches when imported. The finding that “the winch installation forms one single entity which includes the motors, the controls and the mechanical parts…” cannot be isolated from the immediately preceding paragraph of the decision which sets out on what basis it was made, namely, not that the motors actually were parts of the winches but that they should be so regarded for customs classification. In my view, the Board erred in law in making its determination on that basis.
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La conclusion que «l’installation du treuil forme un seul et même ensemble qui comprend le moteur, l’appareillage de contrôle et les éléments mécaniques…» ne peut se dissocier de l’alinéa précédent de la décision qui expose sur quelle base cette conclusion a été fondée, savoir, non pas que les moteurs sont vraiment des éléments des treuils mais qu’il faut les considérer comme tels pour des raisons de tarif douanier.
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This is not a question of fact but a question of law. The facts were that the motors and controls were, as the Board says, parts of an original installation ordered from one company and designed as a unit to perform one function. The question of law is whether on those facts, the motors should be regarded for customs classification, as parts of the winches rather than as motors. They obviously were not physically part of the winches when imported. The finding that “the winch installation forms one single entity which includes the motors, the controls and the mechanical parts…” cannot be isolated from the immediately preceding paragraph of the decision which sets out on what basis it was made, namely, not that the motors actually were parts of the winches but that they should be so regarded for customs classification. In my view, the Board erred in law in making its determination on that basis.