Protests 25609-K (S-1) of Ti Hang Lung & Co.

U.S. Customs Court

Protests 25609-K (S-1) of Ti Hang Lung & Co.

15 Cust. Ct. 241

CourtUnited States Customs Court

DecidedJuly 25, 1945

DocketNo. 50372

StatusPublished

This text of 15 Cust. Ct. 241 (Protests 25609-K (S-1) of Ti Hang Lung & 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.

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Protests 25609-K (S-1) of Ti Hang Lung & Co., 15 Cust. Ct. 241 (cusc 1945).

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Opinion

Opinion by

Cole, J.

It was stipulated and agreed that the merchandise in question consists of medicinal preparations the same in all material respects as the merchandise passed upon in Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446), and Shun Yuen King & Co. v. United States (11 Ct. Cust. Appls. 331, T. D. 39143), which records were incorporated herein. In accordance therewith it was held that the revenue tax imposed by the collector does not apply to the merchandise. The protests were sustained to this extent.

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Opinion by

Cole, J.

It was stipulated and agreed that the merchandise in question consists of medicinal preparations the same in all material respects as the merchandise passed upon in Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446), and Shun Yuen King & Co. v. United States (11 Ct. Cust. Appls. 331, T. D. 39143), which records were incorporated herein. In accordance therewith it was held that the revenue tax imposed by the collector does not apply to the merchandise. The protests were sustained to this extent.

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15 Cust. Ct. 241, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-25609-k-s-1-of-ti-hang-lung-co-cusc-1945.

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