Torch Mfg. Co. v. United States

U.S. Customs Court

Torch Mfg. Co. v. United States

60 Cust. Ct. 1036, 1968 Cust. Ct. LEXIS 1872

CourtUnited States Customs Court

DecidedApril 23, 1968

DocketNo. P68/215; protests 64/15281 (B), etc. (Los Angeles)

StatusPublished

This text of 60 Cust. Ct. 1036 (Torch Mfg. Co. v. United States) 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

Torch Mfg. Co. v. United States, 60 Cust. Ct. 1036, 1968 Cust. Ct. LEXIS 1872 (cusc 1968).

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Opinion

Ford, J.

In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of batteries, classified as entireties with flashlights, similar in all material respects to those the subject of Torch Mfg. Co., Inc. v. United States (57 Cust. Ct. 521, C.D 2863), wherein the court held that the flashlights and batteries were separate entities rather than an entirety and were separately dutiable, the claim of the plaintiff was sustained.

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Ford, J.

In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of batteries, classified as entireties with flashlights, similar in all material respects to those the subject of Torch Mfg. Co., Inc. v. United States (57 Cust. Ct. 521, C.D 2863), wherein the court held that the flashlights and batteries were separate entities rather than an entirety and were separately dutiable, the claim of the plaintiff was sustained.

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Bluebook (online)

60 Cust. Ct. 1036, 1968 Cust. Ct. LEXIS 1872, Counsel Stack Legal Research, https://law.counselstack.com/opinion/torch-mfg-co-v-united-states-cusc-1968.

Opinion

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