Ciba Co. v. United States

Merchandise, consisting of a coal-tar color, was assessed for duty by the collector at 60 per centum ad valorem and 7 'cents per pound under paragraph 28 of the Tariff Act of 1922, which contains the following provisions:

Par. 28. * * * 45 per centum ad valorem based upon the American selling price (as defined in subdivision (f) of section 402, Title IV) of any similar competitive article manufactured or produced in the United States, and 7 cents per pound: Provided, That for a period of two years beginning on the day following the passage of this act the ad valorem rate of duty shall be 60…