Protest 993954-G of Ciba Co.

U.S. Customs Court

Protest 993954-G of Ciba Co.

14 Cust. Ct. 181

CourtUnited States Customs Court

DecidedDecember 27, 1944

DocketNo. 49911

StatusPublished

This text of 14 Cust. Ct. 181 (Protest 993954-G 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 993954-G of Ciba Co., 14 Cust. Ct. 181 (cusc 1944).

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Opinion

Opinion by

Cole, J.

A written stipulation showed that the “Sapamine FL pat.” contains only 51 percent of materials provided for in said section 701 and that the “Albatex PO pat.” contains no merchandise covered by any of the provisions of the internal revenue laws. In accordance therewith the “Sapamine FL pat.” was held subject to a tax of 3 cents per pound under said section 701 to the extent that the weight by quantity of the taxable material (51 percent) bears to the total weight of the imported product. It was also held that the so-called “Albatex PQ pat.” is not subject to internal revenue tax. Protest sustained to this extent.

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Opinion by

Cole, J.

A written stipulation showed that the “Sapamine FL pat.” contains only 51 percent of materials provided for in said section 701 and that the “Albatex PO pat.” contains no merchandise covered by any of the provisions of the internal revenue laws. In accordance therewith the “Sapamine FL pat.” was held subject to a tax of 3 cents per pound under said section 701 to the extent that the weight by quantity of the taxable material (51 percent) bears to the total weight of the imported product. It was also held that the so-called “Albatex PQ pat.” is not subject to internal revenue tax. Protest sustained to this extent.

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Bluebook (online)

14 Cust. Ct. 181, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-993954-g-of-ciba-co-cusc-1944.