III - ISSUES RAISED IN THIS APPEAL

Summary

96. The following issues are raised in this appeal:

(a) whether the Panel erred in finding that the Philippines has acted inconsistently with Article III:2, first sentence, of the GATT 1994 by applying to imported distilled spirits made from raw materials other than those designated in its legislation internal taxes in excess of those applied to “like” domestic distilled spirits made from designated raw materials, and in particular:

(i) whether the Panel erred in finding that each type of imported distilled spirit at issue in this dispute—gin, brandy, vodka, whisky, and tequila—made from non-designated raw materials is “like” the same type of domestic distilled spirit made from designated raw materials within the meaning of Article III:2, first sentence, of the GATT 1994;

(ii) whether the Panel erred in finding that all the distilled spirits at issue, whether imported or domestic, and irrespective of the raw materials from which they are made, are “like products” within the meaning of Article III:2, first sentence, of the GATT 1994; and

(iii) whether the Panel, in finding that the products at issue are “like” within the meaning of Article III:2, first sentence, of the GATT 1994, acted inconsistently with its duties under Article 11 of the DSU in its assessment of: (1) the products' physical characteristics; (2) the Philippine market for distilled spirits; and (3) tariff classification;