Protests 18063-K of Ciba Co.

8 Cust. Ct. 427

Opinion

Opinion by

Oliver, P. J.

It was stipulated that 57 percent of the Lyofix DEC (Prep. 6640 Cone. Pat.) consists of merchandise subject to a tax of 3 cents per pound. In accordance therewith the court held that the merchandise is taxable at the rate of 5}ioo of 3 cents per pound on the entire weight. The protests were sustained accordingly.