Counsel also submitted that the Tribunal should refer to advisory opinions issued by the Technical Committee on Customs Valuation. [14] Finally, counsel for the appellants submitted that, if the Tribunal finds the royalties to be dutiable, the duties should only apply to the royalties paid pursuant to the Warner Agreement, since those were the only royalties that were subject to the respondent's decisions.
Il a aussi soutenu que le Tribunal devrait se reporter aux avis consultatifs du Comité technique de l'évaluation en douane [14] . Enfin, l'avocat des appelants a soutenu que, si le Tribunal devait conclure que les redevances sont passibles de droits de douane, ces derniers ne devraient s'appliquer qu'aux redevances payées aux termes du Contrat Warner, puisque seules ces dernières sont assujetties aux décisions de l'intimé.