Commonwealth Oil Refining Co. v. United States

Watson, Judge:

These protests, consolidated for the purpose of trial, place in issue the classification of merchandise described as gas oil imported from Venezuela and entered at the port of Ponce, Puerto Rico during the period of 1962 through 1968. The merchandise imported between November 28,1962 and August 81,1963 was permitted entry free of duty pursuant to paragraph 1733 of the Tariff Act of 1930. The merchandise was, however, assessed with an import tax of one-quarter cent per gallon pursuant to section 3422 of the Internal Revenue Code1 as set forth in Schedule II-B of a Presidential…