Protests 42969-K of Columbia Co.

U.S. Customs Court

Protests 42969-K of Columbia Co.

15 Cust. Ct. 246

CourtUnited States Customs Court

DecidedAugust 8, 1945

DocketNo. 50397

StatusPublished

This text of 15 Cust. Ct. 246 (Protests 42969-K of Columbia 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

Protests 42969-K of Columbia Co., 15 Cust. Ct. 246 (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 those passed upon in Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446) and Shun Yuen Hing & 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 merchandise in question is subject only to the tariff duty assessed under paragraph 24, without the imposition of the internal revenue tax.

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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 those passed upon in Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446) and Shun Yuen Hing & 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 merchandise in question is subject only to the tariff duty assessed under paragraph 24, without the imposition of the internal revenue tax.

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15 Cust. Ct. 246, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-42969-k-of-columbia-co-cusc-1945.

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