Lodge Spark Plug Co. v. United States

Ford, Judge:

The cases listed in schedule “A,” annexed hereto and made a part hereof, are consolidated for the purpose of trial and cover a variety of spark plugs classified by the collector of customs at Los Angeles under the parts provision contained in paragraph 369(c) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, or the Sixth Protocol of Supplementary Concessions to the General Agreements on Tariffs and Trade, 91 Treas. Dee. 150, T.D. 54108, and assessed with duty at the rate of 12% per centum ad valorem, 11% per…