Protests 993275-G of Ciba Co.

U.S. Customs Court

Protests 993275-G of Ciba Co.

8 Cust. Ct. 428

CourtUnited States Customs Court

DecidedDecember 31, 1941

DocketNo. 46759

StatusPublished

This text of 8 Cust. Ct. 428 (Protests 993275-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

Protests 993275-G of Ciba Co., 8 Cust. Ct. 428 (cusc 1941).

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Opinion

Opinion by

Oliver, P. J.

It was stipulated that 45 percent of the Ultravon K. C. (Prep. 6051 Cone. Pat.) consists of merchandise subject to a tax of 3 cents per pound under section 701 and that 55 percent consists of merchandise not covered by any of the provisions of the internal revenue laws. In accordance therewith the court held that the merchandise is dutiable at 4%oo of 3 cents per pound on the entire weight in accordance with the provisions of section 701. The protests were sustained accordingly.

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Opinion by

Oliver, P. J.

It was stipulated that 45 percent of the Ultravon K. C. (Prep. 6051 Cone. Pat.) consists of merchandise subject to a tax of 3 cents per pound under section 701 and that 55 percent consists of merchandise not covered by any of the provisions of the internal revenue laws. In accordance therewith the court held that the merchandise is dutiable at 4%oo of 3 cents per pound on the entire weight in accordance with the provisions of section 701. The protests were sustained accordingly.

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Bluebook (online)

8 Cust. Ct. 428, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-993275-g-of-ciba-co-cusc-1941.