Protest 25936-K of Ciba Co.

U.S. Customs Court

Protest 25936-K of Ciba Co.

14 Cust. Ct. 180

CourtUnited States Customs Court

DecidedDecember 27, 1944

DocketNo. 49910

StatusPublished

This text of 14 Cust. Ct. 180 (Protest 25936-K of Ciba Co.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

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

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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.

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Bluebook (online)

14 Cust. Ct. 180, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-25936-k-of-ciba-co-cusc-1944.