Protest 980810-G of Shun On

U.S. Customs Court

Protest 980810-G of Shun On

9 Cust. Ct. 462

CourtUnited States Customs Court

DecidedDecember 14, 1942

DocketNo. 47800

StatusPublished

This text of 9 Cust. Ct. 462 (Protest 980810-G of Shun On) 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 980810-G of Shun On, 9 Cust. Ct. 462 (cusc 1942).

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Opinion

Opinion by

Cole, J.

In accordance with stipulation of counsel that the merchandise in question is a medicinal compound containing not over 20 percent of alcohol by weight and that it is similar to that the subject of Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446), it was held dutiable at 20 cents per pound and 25 percent ad valorem under paragraph 24, Tariff Act of 1930, without the imposition oS any internal revenue tax, as claimed.

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Opinion by

Cole, J.

In accordance with stipulation of counsel that the merchandise in question is a medicinal compound containing not over 20 percent of alcohol by weight and that it is similar to that the subject of Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446), it was held dutiable at 20 cents per pound and 25 percent ad valorem under paragraph 24, Tariff Act of 1930, without the imposition oS any internal revenue tax, as claimed.

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Bluebook (online)

9 Cust. Ct. 462, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-980810-g-of-shun-on-cusc-1942.

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