Protest 5413-K of A. L. Salomon & Co.

U.S. Customs Court

Protest 5413-K of A. L. Salomon & Co.

5 Cust. Ct. 395

United States Customs Court·Decided November 14, 1940·No. No. 44729·Published·Cited by 2 cases

Opinion

Opinion by

Dallinger, J.

There was testimony that the article is used for perforating papers so that they may be placed in a so-called “Shannon” file. On the authority of Abstract 17431 the perforators in question were held not to be machines within the meaning of paragraph 372 and the protest was overruled. Abstracts 10088 and 29236 cited. Simon v. United States (8 Ct. Cust. Appls. 273, T. D. 37537) and Abstract 3762 distinguished.

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Opinion by

Dallinger, J.

There was testimony that the article is used for perforating papers so that they may be placed in a so-called “Shannon” file. On the authority of Abstract 17431 the perforators in question were held not to be machines within the meaning of paragraph 372 and the protest was overruled. Abstracts 10088 and 29236 cited. Simon v. United States (8 Ct. Cust. Appls. 273, T. D. 37537) and Abstract 3762 distinguished.

Protest 5413-K of A. L. Salomon & Co., 5 Cust. Ct. 395 (cusc 1940).

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5 Cust. Ct. 395 (Protest 5413-K of A. L. Salomon & Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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