Petitions 6140-R of F. Murray Hill Co.

6 Cust. Ct. 684

Opinion

Opinion by

Kincheloe, J.

It appeared that the atomizers were parts of sets -each consisting of a perfume bottle, a glass tray, and a metal atomizer, which were entered as entireties. They were appraised separately and an advance in the value of the atomizers resulted in the assessment of additional duties. Being satisfied that there was no intention to defraud the revenue or conceal or misrepresent the facts, the court granted the petitions.