Protest 25936-K of Ciba Co.

U.S. Customs Court

Protest 25936-K of Ciba Co.

14 Cust. Ct. 180

United States Customs Court·Decided December 27, 1944·No. No. 49910·Published

Opinion

Opinion by

Cole, J.

In accordance with stipulation of the interested parties [181]*181that each of the products in question contains materials provided for in said section 701 as follows: Sapamine KWC Pat. — 53 percent; Silvatol I — 29 percent, the merchandise was held subject to an internal revenue tax of 3 cents per pound under said section to the extent that the weight by quantity of the taxable material bears to the total weight of each of the imported products. Protest sustained to this extent.

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Opinion by

Cole, J.

In accordance with stipulation of the interested parties [181]*181that each of the products in question contains materials provided for in said section 701 as follows: Sapamine KWC Pat. — 53 percent; Silvatol I — 29 percent, the merchandise was held subject to an internal revenue tax of 3 cents per pound under said section to the extent that the weight by quantity of the taxable material bears to the total weight of each of the imported products. Protest sustained to this extent.

Protest 25936-K of Ciba Co., 14 Cust. Ct. 180 (cusc 1944).

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