Church v. United States

Wilson, Judge:

The merchandise in the case at bar consists of a concentrated fruit flavoring extract containing 29.5 per centum alcohol by weight called “Sinalco Seele,” represented by plaintiff’s exhibit 1. The product in question is used as one of the base flavoring ingredients to make a soft drink known as “Sinalco” (E. 8). It was classified with duty as a fruit flavoring extract, containing over 20 per centum but not over 50 per centum of alcohol, at the rate of 9 per centum ad valorem, plus 15 cents per pound under paragraph 24 of the Tariff Act of 1930, as modified by the Torquay…